Updated October 18, 2026. Quick answer: Part II of Form 8915-F covers qualified disaster distributions from retirement plans other than IRAs, such as a 401(k). It works out the taxable amount on line 10, spreads it over 3 years unless you elect otherwise on line 11, and adds income and repayments from other years. Line 15 is the amount that goes into line 5b of your Form 1040.
What this part is for
Part II is headed “Qualified Disaster Distributions From Retirement Plans (Other Than IRAs) for the Coronavirus and Disaster(s) Listed in Item C”. It applies when line 2, column (b) has an amount: “Did you enter an amount on line 2, column (b)?” Line 2 is set up on lines 2 to 7, and IRA distributions use the separate Part III at lines 16 to 26.
The lines, one by one
| Line | What the form says |
|---|---|
| 8 | “Did you enter an amount on line 2, column (b)?” “Skip lines 8 through 11, and go to line 12.” “Enter the amount from line 2, column (b)” |
| 9 | “Enter the applicable cost of distributions, if any.” |
| 10 | “Subtract line 9 from line 8.” “This is the taxable amount of your” other-than-IRA “retirement plan qualified disaster distributions” |
| 11 | “The entire taxable amount on line 10 will be spread over 3 years unless you elect to have it taxed in this year.” “If you elect NOT to spread the taxable amount over 3 years, check this box and enter the amount from line 10” “Otherwise, enter the amount from line 10 divided by 3.0.” “You must check the box on this line if you check the box on line 22.” |
| 12 | “Enter the amount, if any, from Worksheet 2 in the instructions.” “Attach your completed Worksheet 2, if applicable, to the back of this form” |
| 13 | “Add lines 11 and 12.” “This is your total income this year from” other-than-IRA “retirement plan qualified disaster distributions” |
| 14 | “Total repayment. Enter the amount, if any, from Worksheet 3.” |
| 15 | “Amount subject to tax this year. Subtract line 14 from line 13.” “Include this amount in the total on line 5b of this year’s Form 1040, 1040-SR, or 1040-NR.” |
The instructions explain the election on line 11: “If you don’t check the box on line 11, you must spread the amount on line 10 over 3 years.” “By checking the box, you elect to include the entire amount in income in the year of distribution.” “You cannot make or change this election after the due date (including extensions) for your tax return.” “If you checked the box on line 22, you must check the box on line 11.”
Where the number comes from
Line 8 is carried from line 2, column (b) in Part I. Line 9, the cost: “Enter on line 9 your cost, if any.” “Your cost is generally your net investment in the plan.” “It does not include pretax contributions.” “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 1 and Form 1099-R box 2a.
Line 12 comes from a worksheet: “Use Worksheet 2 to figure the amount to enter on line 12 of your Form 8915-F.” “Enter the total of lines 1 and 2 here and on line 12 of this year’s Form 8915-F” is the closing line of that worksheet. Line 14 comes from Worksheet 3: “Use Worksheet 3 to figure the total repayment to enter on line 14 of your Form 8915-F.” “A repayment is made in this year if it is made before you filed your return for this year, and not later than the due date (including extensions).”
Where it goes next
Line 15 goes to the return: “Include this amount in the total on line 5b of this year’s Form 1040, 1040-SR, or 1040-NR.” See Form 1040 lines 5a and 5b for that line, and 401(k) withdrawal rules, 403(b) withdrawal rules and 457(b) withdrawal rules for the plans that issue these distributions.
The hub page Form 8915-F shows how this part fits with the rest of the form.
A worked example
Illustration, not an IRS example. Suppose line 10 is 9,000 and you do not check the box on line 11, so the amount is spread. Lines 12 and 14 are set to zero to keep the picture simple.
| Item | Illustration |
|---|---|
| Line 10 (invented) | $9,000 |
| Line 11, no election, line 10 divided by 3.0 | $3,000 (computed) |
| Line 12 (invented: no earlier-year income) | $0 |
| Line 13, lines 11 and 12 added | $3,000 (computed) |
| Line 14 (invented: no repayment) | $0 |
| Line 15, line 13 minus line 14 | $3,000 (computed) |
In the illustration, the 3,000 on line 15 is what goes onto the return for this year under the spread.
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
- Missing the election deadline. The instructions say “You cannot make or change this election after the due date (including extensions) for your tax return.”
- Checking only one of the two election boxes. The form says “You must check the box on this line if you check the box on line 22.”
- Forgetting to attach the worksheet. The form says “Attach your completed Worksheet 2, if applicable, to the back of this form”
Related: Form 1099-R box 1, Form 1099-R box 2a, Form 1040 lines 5a and 5b, 401(k) withdrawal rules, and 403(b) 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.