Updated October 18, 2026. Quick answer: Lines 2 to 7 of Form 8915-F list the distributions you received this year and split them into the part that counts as qualified disaster distributions and the rest. Column (a) holds what you received, and column (b) holds the qualified part, capped by line 1e. Line 6 is the qualified total and line 7 is the taxable remainder that goes on your return.
What this part is for
Part I is titled “Total Distributions From All Retirement Plans (Including IRAs)”. Its caution says “Complete Part I if, this year, you have qualified disaster distributions” for disasters in item C. The cap used by line 5b is set on line 1, and the overview is on Form 8915-F.
Two columns run down lines 2 to 5b. The instructions describe column (a) this way: “Your available distributions for this year are the distributions you received for a retirement plan (including an IRA).” And column (b): “The disasters in item C that are relevant to column (b) and to all of Part I are only the disasters you listed in the table at the top of Part I.”
The lines, one by one
| Line | What the form says |
|---|---|
| Part I Disaster Table | “Provide the information requested below for the disaster(s) in item C earlier for which you are reporting qualified disaster distributions in this part.” |
| Column (a) | “Available distributions for this year (see instructions)” |
| Column (b) | “Qualified disaster distributions for the disasters in the Part I Disaster Table (see instructions)” |
| 2 | “Enter, in column (a), distributions from retirement plans (other than IRAs) made this year” |
| 3 | “Enter, in column (a), distributions from traditional IRAs made this year.” |
| 4 | “Enter, in column (a), distributions from Roth IRAs made this year.” |
| 5a | “Enter, on line 5a, column (a), the total distributions from lines 2 through 4 in column (a) that aren’t qualified disaster distributions.” |
| 5b (1) | “Enter on line 5b, column (a), the sum of lines 2 through 4 in column (a) reduced by the amount on line 5a.” |
| 5b (2) | “Enter on line 5b, column (b), the smaller of the amount on line 5b, column (a), or line 1e.” |
| 5b (3) | “Enter on lines 2 through 4 in column (b) the amounts from lines 2 through 4, respectively, in column (a) allocated, if needed, by any reasonable method” |
| 6 | “Total qualified disaster distributions. Enter the amount from line 5b, column (b).” “The additional tax for early withdrawals is waived for this amount (see instructions).” |
| 7 | “Taxable amount. Enter the excess of the sum of lines 2 through 4 in column (a) over the amount on line 6.” |
Line 5b is a three-step line, and the form says “Do (1) through (3) below in the order indicated.” Step (3) ends with the condition “so that the sum of lines 2 through 4 in column (b) equals the amount on line 5b, column (b)”. The instructions give the two cases: “If the amount on line 5b in column (a) is equal to or less than the amount on line 1e, enter the amounts on lines 2 through 4 and line 5b in column (a) on lines 2 through 4 and line 5b in column (b).” “If the amount on line 5b in column (a) is more than the amount on line 1e, enter on lines 2 through 4 in column (b) the amounts on line 5b in column (a) adjusted by any reasonable means so that their sum on line 5b in column (b) equals the amount on line 1e.”
Where the number comes from
Lines 2 to 4 come from Form 1099-R: “Enter the amounts from box 1 of all your Forms 1099-R on lines 2 through 4 in column (a), as applicable.” See Form 1099-R box 1. Line 5a: “Enter in column (a) on line 5a, the portion of the amount from that sum that is not from qualified disaster distributions.” The instructions also note that “Beginning in 2025, IRA references in these instructions follow a revised naming convention.” Line 3 and line 4 each carry a note on which accounts they include.
The Part I Disaster Table has three columns of its own, headed “Disaster FEMA number”, “Disaster declaration date” and “Disaster beginning date”. The instructions say “If you are reporting no more than two disasters, list the FEMA number, the disaster declaration date, and the disaster beginning date for each disaster in the spaces provided under the Part I header.”
Where it goes next
Line 6 feeds Parts II and III. The form says “See Parts II and III, later, for the tax on this amount”, and those parts begin at line 8 and line 16.
Line 7 goes to your return. The form says “Report this excess as IRA and/or pension and annuity distributions, as applicable, in accordance with the instructions for your tax return.” “All or part of the amount on line 7 may be eligible for the tax benefits in Part IV.” The instructions add that “the amount on line 7 of your Form 8915-F may be subject to the additional tax.” See Form 5329, Form 1040 lines 4a and 4b and Form 1040 lines 5a and 5b.
A worked example
Illustration, not an IRS example. Every input is invented, including line 1e, which on a real form comes from line 1. The column (b) allocation for lines 2 to 4 is left out, because the form allows any reasonable method.
| Item | Illustration |
|---|---|
| Line 2, column (a) (invented; the totals below are computed from it) | $4,000 |
| Line 3, column (a) (invented) | $6,000 |
| Line 4, column (a) (invented) | $2,000 |
| Line 5a, column (a) (invented: nothing outside qualified disaster distributions) | $0 |
| Line 1e (invented) | $9,000 |
| Line 5b, column (a): lines 2 to 4 added, minus line 5a | $12,000 (computed) |
| Line 5b, column (b): smaller of line 5b (a) and line 1e | $9,000 (computed) |
| Line 6, from line 5b column (b) | $9,000 (computed) |
| Line 7, lines 2 to 4 in column (a) minus line 6 | $3,000 (computed) |
Here the cap on line 1e is smaller than line 5b in column (a), so only 9,000 counts as qualified on line 6, and the remaining 3,000 is the line 7 amount that is then reported as the instructions for the return direct.
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
- Letting column (b) exceed the cap. The form says “Enter on line 5b, column (b), the smaller of the amount on line 5b, column (a), or line 1e.”
- Treating the line 7 amount as finished. The form says “Report this excess as IRA and/or pension and annuity distributions, as applicable, in accordance with the instructions for your tax return.”
- Skipping the order on line 5b. The form says “Do (1) through (3) below in the order indicated.”
Related: Form 1099-R box 1, Form 5329, Form 1040 lines 4a and 4b, and Form 1040 lines 5a and 5b.
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.