Qualified — Instruction 8915-F — Instructions for Form

How Is a Qualified Distribution Taxed? A qualified distribution is included in your income in the year of the distribution. Any repayments made before you

For qualified 2021 disasters, the first day of the disaster can be no earlier than January 26, 2021. For disasters with beginning dates after 2021, there is no restriction on when the disaster must begin.
The distribution was 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.
The distribution was received no more than 180 days before the first day of the disaster and no later than 30 days after the last day of the disaster.

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

The distribution was to be used to purchase or construct a main home in the disaster’s qualified disaster area and the main home must not have been purchased or constructed because of the disaster. See Main home and Qualified disaster area, earlier.

The Additional Tax and Qualified Distributions Qualified distributions aren’t subject to the additional 10% tax (or the 25% additional tax for certain distributions from traditional SIMPLE and Roth SIMPLE IRAs) on early distributions and aren’t required to be reported on Form 5329. However, the amount on line 32 of your Form 8915-F may be subject to the additional tax. See the Instructions for Form 5329 on how to figure the additional tax on your distributions.