! — Instruction 8915-F — Instructions for Form

CAUTION

The Form 8915-F must be filed with the relevant original or amended return before the time for filing that return has expired.

A coronavirus-related distribution can’t be made

TIP after 2020. See Qualified disaster distribution

period , later, to figure when your qualified disaster distribution can be made. Also, a distribution is not a qualified disaster distribution if it is listed in Distributions that are not qualified disaster distributions , later. See Limit , later, for the dollar limit on qualified disaster distributions.

Qualified disaster distribution requirements. Qualified disaster distributions must meet the following criteria. (Coronavirus-related distributions can’t be made in 2021 or later years.) You must meet these requirements separately for each of your disasters that you are reporting in item C on Form 8915-F.

The distribution was made:

For 2020 disasters (other than the coronavirus), no later than June 24, 2021; or
For 2021 and later disasters, within the disaster’s qualified disaster distribution period. See Qualified disaster distribution period , later.

Instructions for Form 8915-F (Rev. 12-2025) 3

looting, vandalism, theft, wind, or other cause; (b) loss related to displacement from your home; or (c) loss of livelihood due to temporary or permanent layoffs.

If (1) through (3) apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster distribution, regardless of whether the distribution was made on account of a qualified disaster. Qualified disaster distributions are permitted without regard to your need or the actual amount of your economic loss. See Eligible retirement plan, later, for the list of plans from which qualified disaster distributions can be made.

A reduction or offset of your account balance in an eligible retirement plan (other than an IRA) in order to repay a loan can also be designated as a qualified disaster distribution. See Distribution of plan loan offsets, later.

Qualified disaster distribution period. As a result of the SECURE 2.0 Act of 2022, enacted December 29, 2022, the period for making qualified disaster distributions for qualified disasters that begin after 2020 does not have a set ending date based on the year of the disaster, but must be separately calculated for each of your qualified disasters. The qualified disaster distribution period for a qualified disaster will begin on the date the disaster begins and will end 179 days after whichever of the following occurs the latest.

Disaster beginning date.
Disaster declaration date.
December 29, 2022. All 2020 disasters. For 2020 disasters, these instructions replace Form 8915-E for 2021 and later tax years. The distribution period for all qualified 2020 disasters (other than coronavirus-related distributions) ended on June 24, 2021. The distribution period for coronavirus-related distributions ended December 30,

Major disasters declared on or before December 29, 2022. If your disaster began in 2021 (or 2022 on or before December 29, 2022) and your disaster was declared as a major disaster on or before December 29, 2022, then the period for making qualified disaster distributions for that disaster ended on June 26, 2023. June 26, 2023, is exactly 179 days after December 29, 2022.

Example. Mosley was eligible for qualified 2022 disaster distributions for the following 2022 disaster. Disaster: Virginia Severe Winter Storm and Snowstorm disaster (DR-4644-VA) (beginning date January 2, 2022) (declaration date March 11, 2022). Qualified disaster distributions could be made through June 26, 2023, for that disaster.

All other disasters, including some 2022 disasters. For all other disasters (including 2022 disasters not described in Major disasters declared on or before December 29, 2022, earlier), the qualified disaster distribution period will end 179 days after the disaster beginning date or the disaster declaration date, whichever is later. If this section applies to your disaster, see Appendix C, Last Day To Make Qualified Disaster

Distributions for Your Disaster , later, for the last date on which a qualified disaster distribution can be made for your disaster.

Example 1. Mosley was eligible for qualified 2022 disaster distributions for the Washington Severe Winter Storm, Straight-line Winds, Flooding, Landslides, and Mudslides disaster (DR-4682-WA) (beginning date November 3, 2022) (declaration date January 12, 2023). Qualified disaster distributions could be made for this disaster through July 10, 2023, even though this is a 2022 disaster. July 10, 2023, is exactly 179 days after January 12, 2023. See also Appendix C , later.

Example 2. Alex was eligible for qualified 2022 disaster distributions for the Havasupai Tribe Flooding Event disaster (DR-4681) (beginning date October 1, 2022) (declaration date December 30, 2022). Qualified disaster distributions could be made for this disaster through June 27, 2023, even though this is a 2022 disaster. June 27, 2023, is exactly 179 days after December 30, 2022. See also Appendix C, later.

Example 3. Sam was eligible for qualified 2023 disaster distributions for the Georgia Severe Weather disaster (DR-4685-GA) (beginning date January 12, 2023) (declaration date January 16, 2023). Qualified disaster distributions could be made for this disaster through July 14, 2023. July 14, 2023, is exactly 179 days after January 16, 2023. See also Appendix C , later.

Distributions that are not qualified disaster distribu- tions. The following distrib u tions are not qualified disaster distributions.

Corrective distributions of elective deferrals and employee contributions that are returned to the employee (together with the income allocable thereto) in order to comply with the section 415 limitations.
Excess elective deferrals under section 402(g), excess contributions under section 401(k), and excess aggregate contributions under section 401(m).
Loans that are treated as deemed distributions pursuant to section 72(p).
Dividends paid on applicable employer securities under section 404(k).
The cost of current life insurance protection.
Prohibited allocations that are treated as deemed distributions pursuant to section 409(p).
Distributions that are permissible withdrawals from an eligible automatic contribution arrangement within the meaning of section 414(w).
Distributions of premiums for accident or health insurance under Regulations section 1.402(a)-1(e)(1)(i).

Limit. For each qualified 2020 disaster, the total of your qualified disaster distributions from all plans is limited to $100,000. For each qualified 2021 or later disaster, the total of your qualified disaster distributions from all plans is limited to $22,000. You may allocate the amount among the plans by any reasonable method when determining the amounts in column (b) of lines 2, 3, and 4 if all three of the following apply.

You are not using Worksheet 1B.
You have distributions from more than one type of plan, such as a 401(k) plan and an IRA.

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

The total in column (a) line 5b of your Form 8915-F exceeds your total available qualified disaster distribution amount from line 1e of your Form 8915-F.

Distribution of plan loan offsets. A distribution of a plan loan offset is a distribution that occurs when, under the terms of a plan, the participant’s accrued benefit is reduced (offset) in order to repay a loan. A distribution of a plan loan offset amount can occur for a variety of reasons, such as when a participant terminates employment or doesn’t comply with the terms of repayment. Plan loan offsets are treated as actual distributions and are reported in box 1 of Form 1099-R.

Main home. Generally, your main home is the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, won’t change your main home.

Qualified disaster area. For qualified 2020 disasters, the list of qualified disaster areas is in Appendix B in the Instructions for Form 8915-F (Rev. February 2022). For qualified 2021 and later disasters, the qualified disaster area is the state, territory, or tribal government in which a qualified disaster, described next, occurred.

Qualified disaster. A qualified disaster is a disaster that the President has declared as a major disaster. It is also known as a federally declared major disaster. The FEMA numbers for these major disasters include the letters “DR” in capital letters. To determine whether the President has declared a disaster as a major disaster, go to FEMA.gov/disaster/declarations . On that page, make the four selections below and then click the “Search and Filter Disasters” button. The Declared Disasters table in these instructions displays how that FEMA page appears.

In the “Declaration Date” box:

Under Year (Start), enter the year before your disaster began;
Under Year (End), enter a year that is 2 years after the year in which your disaster began, if available. Otherwise, enter the year after the disaster began.

In the “Declaration Type” box, select “Major Disaster Declaration.”
In the “Incident Type” box, select “Any,” or the type of disaster if you want to be more specific.