! — 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.

Eligible retirement plan. An eligible retirement plan can be any of the following.

A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan).

The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA.

A qualified annuity plan.
A tax-sheltered annuity contract.
A governmental section 457 deferred compensation plan.
An IRA. Exceptions. You cannot repay the following types of distributions.

The distribution was received on January 1, 2021.
The distribution was to be used to purchase or construct a main home in Alaska and the main home was not purchased or constructed because of the disaster. See Main home, earlier. The disaster area is the state, territory, or tribal government in which the disaster occurs.
Qualified disaster distributions received as a beneficiary (other than a surviving spouse).
Required minimum distributions.
Any distribution (other than from an IRA) that is one of a series of substantially equal periodic payments made (at least annually) for:

Qualified 2021 and later disaster areas. A qualified distribution for the purchase or construction of a main home in a qualified 2021 or later disaster area must meet all of the following requirements. See Main home and Qualified disaster area, earlier.

a. A period of 10 years or more, b. Your life or life expectancy, or c. The joint lives or joint life expectancies of you and your beneficiary.