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CAUTION

If the qualified distribution was received in 2020 for a 2021 disaster, see Amending Form 8915-F , later.

Repayment of a Qualified Distribution for the Purchase or Construction of a Main Home You can choose to repay your qualified distribution to an eligible retirement plan at any time during the qualified disaster repayment period for the disaster. See Eligible retirement plan , earlier, and Qualified Distribution Repayment Period below. Amounts that are repaid during the qualified distribution repayment period for the disaster are treated as a trustee-to-trustee transfer and are not included in income. For purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a rollover.

If the qualified distribution (or any portion thereof) is not repaid on or before the last day of the qualified distribution repayment period for the disaster, it may be taxable and may be subject to the additional 10% tax (or the additional 25% tax for certain traditional SIMPLE and Roth SIMPLE IRAs) on early distributions. See the Instructions for Form 5329 to figure any tax.

Qualified Distribution Repayment Period

The last day of the repayment period for 2020 and later disasters is below.

2020 disasters. The repayment period for a qualified distribution for the Alaska Severe Storm, Flooding, Landslides, and Mudslides (4585-DR-AK) disaster to purchase or construct a main home in Alaska ended on June 25, 2021.

2021 and later disasters. As a result of the SECURE 2.0 Act of 2022, enacted December 29, 2022, the period for repaying a qualified distribution for a disaster that begins after 2020 does not have a set ending date, but must be calculated. The qualified distribution repayment period for each of those qualified disasters will begin on the date the disaster begins and will end 180 days after whichever of the following occurs the latest.

• Disaster beginning date.

• Disaster declaration date.

• December 29, 2022. 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 repaying qualified distributions for that disaster will end on June 27, 2023. June 27, 2023, is exactly 180 days after December 29, 2022.

Example. Taylor was eligible for qualified distributions for the Virginia Severe Winter Storm and Snowstorm (DR-4644-VA) disaster (beginning date January 2, 2022). Taylor made a qualified distribution on December 5, 2021. Taylor has until June 27, 2023, to repay the qualified distribution.

All other 2021 and later disasters. For all other disasters, the qualified distribution repayment period will end 180 days after the disaster beginning date or the disaster declaration date, whichever is later. If this section applies to your disaster, see Appendix D, Last Day To Repay Your Part IV Qualified Distribution , later, for the last date on which you can repay a qualified distribution for your disaster.

Example 1. Mosley was eligible for qualified distributions for the Washington Severe Winter Storm, Straight-line Winds, Flooding, Landslides, and Mudslides (DR-4682-WA) disaster (beginning date November 3, 2022) (declaration date January 12, 2023). Qualified distributions can be repaid for this disaster through July 11, 2023, even though this is a 2022 disaster. July 11, 2023, is exactly 180 days after January 12, 2023. See Appendix D , later.

Example 2. Alex was eligible for qualified distributions for the Havasupai Tribe Flooding Event (DR-4681) disaster (beginning date October 1, 2022) (declaration date December 30, 2022). Because qualified distributions can be repaid up to 180 days after the disaster began, qualified distributions can be repaid for this disaster through June 28, 2023, even though this is a 2022 disaster. June 28, 2023, is exactly 180 days after December 30, 2022. See Appendix D , later.

Example 3. Sam was eligible for qualified distributions for the Georgia Severe Weather (DR-4685-GA) disaster (beginning date January 12, 2023) (declaration date January 16, 2023). Because qualified distributions can be repaid up to 180 days after the disaster began, qualified distributions can be repaid for this disaster through July 15, 2023. July 15, 2023, is exactly 180 days after January 16, 2023. See Appendix D, later.

Designating Qualified Distribution as Qualified Disaster Distribution You may be able to designate a qualified distribution for a disaster as a qualified disaster distribution if all of the following apply.

1. The distribution (or any portion thereof) is not repaid on or before the last day of the qualified distribution repayment period for the disaster.

2. The distribution can otherwise be treated as a qualified disaster distribution. See Qualified disaster distribution requirements , earlier.

Instructions for Form 8915-F (Rev. 12-2025) 7