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CAUTION

Include on line 6 qualified distributions from Part IV of your 2025 Form(s) 8915-F, if any, you repaid in 2025 no later than the deadline for repayment.

Repayments in 2025 of Certain 2025 Retirement Plan Distributions Whose Repayments Are Treated As Rollovers

Do not reduce line 6 by any repayment that is described in Certain 2025 retirement plan distribution repayments treated as rollovers under Special Terms in Definitions, earlier, if the repayment was made in 2025 but the distribution was made in a year before 2025.

The amount you would otherwise enter on line 6 should be reduced by the total amount of any repayment that is described in Certain 2025 retirement plan distribution repayments treated as rollovers under Special Terms in Definitions , earlier, if the repayment was made in 2025 for a distribution made in 2025. If the result is zero or less, enter -0-.

Example. You received a $20,000 qualified disaster distribution on May 6, 2025, from your traditional IRA. On November 25, 2025, you made a repayment of $10,000 to your traditional IRA. The value of all of your traditional IRAs as of December 31, 2025, was $50,000. You had no outstanding rollovers. You would enter $40,000 ($50,000 minus $10,000 repayment) on line 6.

Line 7

If you received a distribution in 2025 from a