Who Must File — Instruction 8915-F — Instructions for Form

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.

A qualified disaster distribution was made to you from an eligible retirement plan.
You received a qualified distribution.
A qualified disaster distribution was made to you in a prior year that you are including in income in equal amounts over 3 years and “this year” is a year within the 3-year period.
You made a repayment of a qualified disaster distribution and the time for filing the Form 8915-F for that repayment has not expired.

Which Lines Should I Complete?

If you were adversely affected by a qualified 2020 disaster, use Form 8915-F to report, as applicable:

A qualified disaster distribution described in Qualified disaster distribution requirements, later, that was made to

you in 2021 (coronavirus-related distributions can’t be made after December 30, 2020);

A repayment of, or income from, a qualified disaster

distribution (including a coronavirus-related distribution) in this year; or

A qualified distribution described in Qualified 2021 and later disaster areas under Qualified Distribution for the Purchase or Construction of a Main Home in Qualified

Fill in your name and social security number at the top of page 1 of your Form 8915-F. As indicated earlier, complete items A and B, selecting the item A tax year and the item B disaster year. Also, complete items C and D, as applicable.

You might not need to enter amounts on each line of your Form 8915-F. Parts I and II of Appendix A, Which Lines Should I Use, later, provide the lines you need to complete on Form 8915-F for each year relating to your disasters. The lines you use will depend on:

TIP

If you e-file your return, the software you use may determine which lines you need. The IRS recommends electronic filing whenever possible.

2 Instructions for Form 8915-F (Rev. 12-2025)

Whether qualified disaster distributions were made to you,
Whether you have received qualified distributions,
Whether you are recognizing income from distributions, and
Whether you are repaying distributions.