Updated October 18, 2026. Quick answer: Form 8915-F reports qualified disaster distributions from retirement plans and IRAs, repayments of them, and certain home-purchase distributions. It has four parts covering lines 1 to 32. Part I totals the distributions and finds the amount that is not a qualified disaster distribution, and Parts II and III work out the income from plan and IRA distributions. Part IV covers distributions for buying or building a main home, and the taxable results flow to your Form 1040.
What this form is for
The instructions give the purpose in a list. “If you were adversely affected by a qualified 2021 or later disaster, use Form 8915-F to report, as applicable:” The first item is “A qualified disaster distribution described in Qualified disaster distribution requirements, later, that was made to you this year”. The form’s own “Before you begin” box says “Use Form 8915-F for 2021 and later disasters.”
Who has to file: “File Form 8915-F for the year you checked in item A at the top of page 1 of the form if any of the following apply to you for that year for the disasters listed in items C and D.” The list begins with “A qualified disaster distribution was made to you from an eligible retirement plan.” It also covers someone who “made a repayment of a qualified disaster distribution and the time for filing the Form 8915-F for that repayment has not expired”. If you e-file, the instructions note that “the software you use may determine which lines you need.”
What counts as a qualified disaster distribution: “A qualified disaster is a disaster that the President has declared as a major disaster.” On the distribution itself, the instructions say you can “generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster distribution”, provided the tests in the instructions are met, including “Your main home was located in a qualified disaster area at any time during the disaster period shown for that area.” The dollar cap is stated as “For each qualified 2021 or later disaster, the total of your qualified disaster distributions from all plans is limited to $22,000.” The limit is worked through on Form 8915-F line 1.
How it is taxed: “Generally, a qualified disaster distribution is included in your income in equal amounts over 3 years, beginning with the year in which the distribution was made.” “However, if you elect, you can include the entire distribution in your income in the year the distribution was made.” “Also, qualified disaster distributions aren’t subject to the additional 10% tax (or the 25% additional tax for certain distributions from traditional SIMPLE and Roth SIMPLE IRAs) on early distributions.” For other early-distribution rules see early withdrawal penalty exceptions and Form 5329.
The four parts, one by one
The form is organised by part. Each row below quotes the part’s heading from the form, and each part has its own page in this series.
| Part and lines | What the form says |
|---|---|
| Part I, lines 1 to 7 | “Total Distributions From All Retirement Plans (Including IRAs)” |
| Part II, lines 8 to 15 | “Qualified Disaster Distributions From Retirement Plans (Other Than IRAs) for the Coronavirus and Disaster(s) Listed in Item C” |
| Part III, lines 16 to 26 | “Qualified Disaster Distributions From IRAs for the Coronavirus and Disaster(s) Listed in Item C” |
| Part IV, lines 27 to 32 | “Qualified Distributions for the Purchase or Construction of a Main Home in the Area of Disaster(s) Listed in Item C” |
Page by page: Items A to D and the charts (which lines to use), line 1, the available distribution limit, lines 2 to 7, distributions and the taxable amount, lines 8 to 15, retirement plan distributions, lines 16 to 26, IRA distributions and lines 27 to 32, main home distributions.
The first page of the form works as a gatekeeper. It says “Which lines on this form should I use? See CHARTS 1 and 2 below.” and the instructions add that you “might not need to enter amounts on each line of your Form 8915-F”.
Where the numbers come from
The amounts start with the tax forms your plan or IRA custodian sent you. “If you received a distribution from a retirement plan (including an IRA), you should receive a 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 and Form 1099-R box 7 codes for the box meanings.
The instructions also provide worksheets: “There are a total of six applicable worksheets in these instructions.” “Attach your completed worksheet(s) to the back of your Form 8915-F.” If you and a spouse both need the form, “If both you and your spouse are required to file Form 8915-F, file a separate Form 8915-F for each of you.”
Where it goes next
“File your Form 8915-F with your Form 1040, 1040-SR, or 1040-NR for the year checked in item A at the top of page 1 of your Form 8915-F.” The form heading says the same: “Attach to Form 1040, 1040-SR, or 1040-NR.”
Within the form, Part II’s last line says to “Include this amount in the total on line 5b of this year’s Form 1040, 1040-SR, or 1040-NR.” and Part III’s last line says to “Include this amount in the total on line 4b of this year’s Form 1040, 1040-SR, or 1040-NR.” Those landing places are explained on Form 1040 lines 5a and 5b and Form 1040 lines 4a and 4b, and the whole return is covered in Form 1040 line by line.
Figures that run through the form
| Where | What the IRS prints |
|---|---|
| The dollar limit | “For each qualified 2021 or later disaster, the total of your qualified disaster distributions from all plans is limited to $22,000.” |
| The spread | “Generally, a qualified disaster distribution is included in your income in equal amounts over 3 years, beginning with the year in which the distribution was made.” |
| The additional tax | “Also, qualified disaster distributions aren’t subject to the additional 10% tax (or the 25% additional tax for certain distributions from traditional SIMPLE and Roth SIMPLE IRAs) on early distributions.” |
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
- Putting two spouses on one form. The instructions say “If both you and your spouse are required to file Form 8915-F, file a separate Form 8915-F for each of you.”
- Leaving the worksheets at home. The instructions say “Attach your completed worksheet(s) to the back of your Form 8915-F.”
- Using this form for a different disaster year. The instructions say “Do not use Form 8915-F to report repayments or income from qualified disaster distributions for 2019 disasters.”
Related: early withdrawal penalty exceptions, Form 5329, Form 1099-R box 1, Form 1099-R box 7 codes, 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.