Updated October 18, 2026. Quick answer: Part IV of Form 8915-F reports a qualified distribution received for the purchase or construction of a main home in a disaster area. Line 28 is the distribution, line 29 the cost, and line 31 any repayments you made. Line 32 is the taxable amount, and it goes to line 4b of your Form 1040 if it came from an IRA, or line 5b if it came from a plan.
What this part is for
Part IV is headed “Qualified Distributions for the Purchase or Construction of a Main Home in the Area of Disaster(s) Listed in Item C”. The caution at the top says “Complete Part IV if, this year, you received a qualified distribution (as defined in the instructions) for the purchase or construction of a main home in the area of a disaster listed in item C earlier.” “You can only repay the distribution during the disaster’s qualified distribution repayment period”. Directly above the caution sits a before-you-begin line: “Complete this year’s Form 8606, Nondeductible IRAs, if required.”
The instructions describe the taxation: “A qualified distribution is included in your income in the year of the distribution.” “Unlike with qualified disaster distributions, the income can’t be spread over 3 years”. Among the qualifying tests, the distribution must be one of three kinds: “The distribution was a hardship distribution from a 401(k) plan, a hardship distribution from a” tax-sheltered annuity contract, “or a qualified” first-time “homebuyer distribution from an IRA.” It also lists “The distribution was to be used to purchase or construct a main home in the disaster’s qualified disaster area and the main home must not have been purchased or constructed because of the disaster.” The overview is on Form 8915-F.
The lines, one by one
The instructions begin this part with “You must complete lines 27 and 28 and all other applicable lines of Part IV for your qualified distribution(s).”
| Line | What the form says |
|---|---|
| Part IV Disaster Table | “Provide the information requested below for the disaster(s) in item C earlier for which you are reporting qualified distributions in this part.” It adds a column the Part I table lacks: “Disaster ending date” |
| 27 | “Did you receive a qualified distribution, for the purchase or construction of a main home in the area of a disaster listed in the Part IV Disaster Table earlier, that is from an IRA and that is required to be reported on this year’s Form 8606?” “Complete lines 28 through 32 only if you also had qualified distributions not required to be reported on this year’s Form 8606; otherwise, stop here.” |
| 28 | “Enter the total amount of qualified distributions you received this year for the purchase or construction of a main home in the area of disaster(s) listed in the Part IV Disaster Table.” “If you included an amount from line 7 on line 28, reduce line 7 by that amount.” |
| 29 | “Enter the applicable cost of distributions, if any.” |
| 30 | “Subtract line 29 from line 28” |
| 31 | “Enter the total amount of any repayments you made.” “Don’t include any repayments treated as rollovers on this year’s Form 8606.” |
| 32 | “Taxable amount. Subtract line 31 from line 30.” |
On line 27 the instructions add that if you answer yes yet are not required to complete the later lines, you “must still file the required Form 8915-F to show that you received a qualified distribution.”
Where the number comes from
Line 29: “Enter on line 29 your cost, if any.” “Your cost is generally your net investment in the plan.” “If there is an amount in box 2a of Form 1099-R, the difference between box 1 and box 2a of Form 1099-R is usually your cost.” See Form 1099-R box 2a. For an IRA: “If you received a” first-time homebuyer “distribution from an IRA, don’t enter any amount on line 29.”
Line 28: “Don’t include any distributions you designated as qualified disaster distributions reported on line 8 or line 20 of your Form 8915-F.” For line 7, see lines 2 to 7. Line 31: “Enter on line 31 the amount of any repayments you make within the time frame specified.” “You can’t, however, repay more than the amount of the original distribution.”
Where it goes next
Line 32 depends on the source. The form says: “From an IRA, include this amount in the total on line 4b of this year’s Form 1040, 1040-SR, or 1040-NR.” “From a retirement plan (other than an IRA), include this amount in the total on line 5b of this year’s Form 1040, 1040-SR, or 1040-NR.” See Form 1040 lines 4a and 4b and Form 1040 lines 5a and 5b.
On extra tax, line 32 carries a note: “You may be subject to an additional tax on the amount on line 32. See instructions.” The instructions say “However, the amount on line 32 of your Form 8915-F may be subject to the additional tax.” “If the qualified distribution (or any portion thereof) is not repaid on or before the last day of the qualified distribution repayment period for the disaster, it may be taxable”. The tax itself is worked out on Form 5329 (see also early withdrawal penalty exceptions).
A worked example
Illustration, not an IRS example. Suppose line 28 is 10,000, line 29 is zero, and you repaid 2,000 on line 31.
| Item | Illustration |
|---|---|
| Line 28 (invented) | $10,000 |
| Line 29 (invented: no cost) | $0 |
| Line 30, line 28 minus line 29 | $10,000 (computed) |
| Line 31 (invented: repayments made) | $2,000 |
| Line 32, line 30 minus line 31 | $8,000 (computed) |
In the illustration, 8,000 goes on line 4b if the distribution was from an IRA or line 5b if it was from a plan.
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
- Counting a distribution twice. The form says “If you included an amount from line 7 on line 28, reduce line 7 by that amount.”
- Counting rollover repayments on line 31. The form says “Don’t include any repayments treated as rollovers on this year’s Form 8606.”
- Putting an IRA’s first-time homebuyer distribution cost on line 29. The instructions say “distribution from an IRA, don’t enter any amount on line 29.”
Related: Form 1099-R box 2a, Form 1040 lines 4a and 4b, Form 1040 lines 5a and 5b, Form 5329, and early withdrawal penalty exceptions.
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.