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Instructions for Form 8915-F›! coronavirus-related and other qualified disaster

What Is a Qualified Disaster Distribution?

Instruction 8915-F — Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments · 2026-10-03 edition · updated 2026-10-04 · United States

The distributions that are qualified disaster distributions for tax years 2021 or later follow.

For 2021, qualified disaster distributions are:

  • The qualified 2019 disaster distributions for the Puerto Rico Earthquakes (DR-4473-PR) reported on 2021 Form 8915-D,

  • The qualified 2020 disaster distributions for qualified 2020 disasters reported on 2021 Form 8915-F (2020 disasters), and

  • The qualified 2021 disaster distributions for qualified 2021 disasters reported on 2021 Form 8915-F (2021 disasters).

For 2022, qualified disaster distributions are:

  • The qualified 2021 disaster distributions for qualified 2021 disasters reported on 2022 Form 8915-F (2021 disasters), or

  • The qualified 2022 disaster distributions for qualified 2022 disasters reported on 2022 Form 8915-F (2022 disasters).

For 2023, qualified disaster distributions are:

  • The qualified 2021 disaster distributions for qualified 2021 disasters reported on 2023 Form 8915-F (2021 disasters),

  • The qualified 2022 disaster distributions for qualified 2022 disasters reported on 2023 Form 8915-F (2022 disasters), and

  • The qualified 2023 disaster distributions for qualified 2023 disasters reported on 2023 Form 8915-F (2023 disasters).

Qualified disaster distributions for 2024 and later years are the distributions reported, like those for other years, in Part I of a Form 8915-F for the year because they meet the criteria in the next section. In all cases, the year checked in item B of your Form 8915-F is the year in which the disaster began. There are always qualified disaster distributions that can be made for a disaster in the year the disaster began and, for certain disasters, in the year or 2 after the disaster began.

  1. Your main home was located in a qualified disaster area at any time during the disaster period shown for that area. See Main home, later. The qualified disaster area is the state, territory, or tribal government in which the disaster occurs.

  2. You sustained an economic loss because of the disaster(s) in (2) above. Examples of an economic loss include, but aren’t limited to (a) loss, damage to, or destruction of real or personal property from fire, flooding,

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▸Contents — Instruction 8915-F — Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
Instruction 8915-F — Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments

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