Updated October 18, 2026. Quick answer: Line 1 of Form 8915-F works out how much of your distributions can be treated as qualified disaster distributions for the year. For a 2021 or later disaster the limit is $22,000 per disaster, and line 1b takes in the distributions from prior years. Line 1e is the answer, and it is used on line 5b.
What this part is for
Line 1 is the cap. The instructions say “For each qualified 2021 or later disaster, the total of your qualified disaster distributions from all plans is limited to $22,000.” You often do not need all of lines 1a to 1e. The instructions say “Leave lines 1a through 1d blank on:” and the cases include “This year’s Form 8915-F if you listed only one 2021 or later disaster in the table at the top of Part I and a prior year’s Form 8915-F doesn’t list that disaster in item C” and “This year’s Form 8915-F if you are using Worksheet 1B.” The rest of Part I is on lines 2 to 7 and the overview is on Form 8915-F.
The lines, one by one
Line 1 itself opens with “See line 1a below to determine whether you need to complete lines 1a through 1e.” “You must use Worksheet 1B in the instructions if you are directed to do so in line 1a.”
| Line | What the form says |
|---|---|
| 1a (i) | “If you checked 2021 in item A and 2020 in item B, do one of the following.” “If either you didn’t file 2020 Form 8915-E or, on 2020 Form 8915-E, you only reported disasters other than those listed in the Part I Disaster Table earlier, skip lines 1a through 1d, and on line 1e enter $100,000 times the number of disasters you entered in the Part I Disaster Table.” |
| 1a (ii) | “If you checked 2021 or later in both item A and item B, do one of the following.” “(For 2021 and later disasters, the limit is $22,000, not $100,000, per disaster.)” “If you listed only one disaster in the Part I Disaster Table and a prior year’s Form 8915-F doesn’t list that disaster in item C, skip to line 1e and enter $22,000 there.” “If you listed only one disaster in the Part I Disaster Table and a prior year’s Form 8915-F lists that disaster in item C, complete lines 1a through 1e, entering $22,000 on line 1a.” |
| 1b | “Enter the total qualified disaster distributions made to you in prior year(s) for all disasters in the Part I Disaster Table.” |
| 1c | “Subtract line 1b from line 1a” |
| 1d | “Enter $22,000 ($100,000 if you checked 2020 in item B) times the number of qualified disasters that you entered in the Part I Disaster Table but didn’t enter in item C on a prior year’s Form 8915-F” |
| 1e | “Total available qualified disaster distribution amount for this year. Enter the sum of lines 1c and 1d.” |
The form adds a rule for a zero result: “If the amount on line 1e is zero, complete lines 2 through 4 in column (a), skip line 5”. On the instructions’ side, line 1e is completed this way: “Otherwise, enter the sum of lines 1c and 1d on line 1e.” and where lines 1a to 1d are blank, “enter on line 1e the product of $22,000 ($100,000 if you checked 2020 in item B on Form 8915-F) times the number of disasters you reported in the table at the top of Part I of this year’s Form 8915-F.”
Where the number comes from
Line 1a: “If you only list one disaster in the table at the top of Part I on this year’s Form 8915-F and that disaster was also reported in item C of a prior year’s Form 8915-F, enter, on line 1a, $22,000”. Line 1b: “For 2021 and later disasters, enter on line 1b the amount of the total qualified disaster distributions made to you in the prior year(s) for all disasters in the table at the top of Part I.” Line 1d: “Enter, on line 1d, the product of that number and $22,000.” The disasters themselves come from the table at the top of Part I, which is covered with the lines on lines 2 to 7.
Worksheet 1B is the alternative tool. The instructions say “You can choose to use Worksheet 1B if your qualified disasters began in 2021 or later years.” and, when you use it, “If you are using Worksheet 1B, leave lines 1a through 1e blank and complete lines 2 through 5b as that worksheet directs.” “Your total qualified disaster distributions for each disaster can’t exceed $22,000.”
Where it goes next
Line 1e is a ceiling for line 5b. The form says “Enter on line 5b, column (b), the smaller of the amount on line 5b, column (a), or line 1e.” The step-by-step handling is on lines 2 to 7. If your forms use different disaster years, the series overview on Form 8915-F is a good place to start.
For the Form 1099-R box that reports each distribution, see Form 1099-R box 1. For the early-distribution side, see Form 5329 and early withdrawal penalty exceptions, and for plan-type background see 401(k) withdrawal rules.
A worked example
Illustration, not an IRS example. The amounts are invented, and the arithmetic follows the form: line 1c is line 1a minus line 1b, and line 1e is line 1c plus line 1d.
| Item | Illustration |
|---|---|
| Line 1a (invented: one disaster listed again from a prior year) | $22,000 |
| Line 1b (invented: prior-year qualified disaster distributions) | $5,000 |
| Line 1c, line 1a minus line 1b | $17,000 (computed) |
| Line 1d (invented: no new disasters) | $0 |
| Line 1e, line 1c plus line 1d | $17,000 (computed) |
The instructions have their own worked cases, for example “On line 1c, you enter $12,000 ($22,000 minus $10,000).” The illustration above is a separate one with different inputs.
Edition and line numbers
This page reads Form 8915-F (Rev. December 2025) and its instructions, the current files irs.gov served on 2026-10-18. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Completing lines 1a to 1d when you should skip them. The instructions list a case where those lines are left blank: “This year’s Form 8915-F if you are using Worksheet 1B.”
- Using the older figure for a newer disaster. The form says “(For 2021 and later disasters, the limit is $22,000, not $100,000, per disaster.)”
- Forgetting prior-year distributions. Line 1b asks for “the total qualified disaster distributions made to you in prior year(s) for all disasters in the Part I Disaster Table.”
Related: Form 1099-R box 1, Form 5329, early withdrawal penalty exceptions, and 401(k) withdrawal rules.
Sources
- Form 8915-F (Rev. December 2025), Qualified Disaster Retirement Plan Distributions and Repayments: https://www.irs.gov/pub/irs-pdf/f8915f.pdf
- Instructions for Form 8915-F (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/i8915f.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.