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CAUTION

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

File Form 1040-X, Amended U.S. Individual Income Tax Return, to amend a return you have already filed. Generally, Form 1040-X must be filed for a credit or refund within 3 years after the date the original return was filed, or within 2 years after the date the tax was paid, whichever is later.

Qualified disaster distributions. Depending on when a repayment is made, you may need to file an amended tax return to refigure your taxable income.

• 2020, include the carried back amount on 2020 Form 8915-E, line 10; or

• 2021 or later, include the carried back amount on line 14 of the Form 8915-F back to which you are carrying the excess repayment.

If the original distribution was an IRA distribution and you are carrying an excess repayment back to:

Include on this year’s Form 8915-F any timely repayments you made before filing this year’s tax return. Do not include on that Form 8915-F any repayments you made later than the due date (including extensions) for filing that return.

If you make a timely repayment after timely filing this year’s tax return but by the due date of that return (including extensions), include the repayment on an original or amended, as applicable, Form 8915-F for this year.

If you make a timely repayment after the due date of this year’s return (including extensions) but before the due date of next year’s return (including extensions), include the repayment on next year’s Form 8915-F. However, you may file a Form 1040-X amending this year’s or an earlier year’s Form 8915-F or a 2020 Form 8915-E, as applicable.

Example 1. You received a coronavirus-related distribution in the amount of $9,000 on November 19, 2020. You choose to spread the $9,000 over 3 years ($3,000 in income for 2020, 2021, and 2022). The distribution repayment period for this coronavirus-related distribution ends 3 years after the date the distribution was received on November 19, 2023. On November 6, 2023, you make a repayment of $4,500. For 2023, all of the $4,500 is an excess repayment. You carry back $3,000 to 2022. The remaining excess repayment of $1,500 ($4,500

• $3,000) can be carried back to 2021. Also, instead of carrying that portion of the excess repayment back to 2021, you can choose to carry it back to 2020.

Example 2. You received a qualified 2023 disaster distribution in the amount of $18,000 in 2024. You elected to have the full income from the distribution recognized in 2024. On November 6, 2026, you make a repayment of $9,000. The entire $9,000 is carried back to 2024.

Example 3. You received a qualified 2025 disaster distribution in the amount of $21,000 in December 2025. You choose to spread the $21,000 over 3 years ($7,000 in income for 2025, 2026, and 2027). On November 8, 2027, you make a repayment of $10,000. For 2027, none of the qualified 2025 disaster distribution is included in income. The excess repayment of $3,000 ($10,000 − $7,000) can be carried back to 2025 or 2026.

Carrybacks. Follow Step 1 and Step 2 below when carrying back amounts. These steps are followed by examples.

• 2020, include the carried back amount on 2020 Form 8915-E, line 18; or

• 2021 or later, include the carried back amount on line 25 of the Form 8915-F back to which you are carrying the excess repayment.

Step 2. Add this sentence. Enter “$_______ carryback from [enter here the year the excess carryback occurred] Form 8915-[E or F, as applicable]” on the dotted line to the left of the line on which you are including the carried back amount.

Example 1. On your 2020 Form 8915-E, you reported a coronavirus-related distribution of $9,000 made to you from your traditional IRA on April 14, 2020. You spread the income over 3 years ($3,000 in each of 2020, 2021, and 2022). You made no repayments of the distribution in 2020 or 2021. On March 14, 2023, you made a repayment of $4,500. The entire $4,500 is an excess repayment that can be carried back to 2020, 2021, or 2022. You carry back $3,000 to 2022, reporting $3,000 of the repayment on your 2022 Form 8915-F (2020 disasters), line 25. The excess repayment of $1,500 can be carried back to 2021 and reported on your 2021 Form 8915-F (2020 disasters), line 25, or carried back to 2020 and reported on your 2020 Form 8915-E, line 18. On the dotted line to the left of your 2022 Form 8915-F (2020 disasters), line 25, you enter “$3,000 excess repayment from 2023 Form 8915-F (2020 disasters).” On the dotted line to the left of your 2021 Form 8915-F (2020 disasters), line 25, or your 2020 Form 8915-E, line 18, whichever is applicable, you enter “$1,500 excess repayment from 2023 Form 8915-F (2020 disasters).”

Example 2. You suffered economic losses in 2022 as the result of DR-4649-PR. Your main home was in Puerto Rico when that disaster occurred. You received a qualified 2022 disaster distribution from your traditional IRA in the amount of $18,000 on April 29, 2022, spreading the income over 3 years (2022, 2023, and 2024). You filed your 2023 tax return on April 10, 2024. You made a repayment of $15,000 on April 29, 2024. You report $6,000 of the repayment on your 2024 Form 8915-F (2022 disasters). You report the excess repayment of $9,000 as follows. You carry back $6,000 to 2023 Form 8915-F (2022 disasters), line 25, and $3,000 back to 2022 Form 8915-F (2022 disasters), line 25. On the dotted line to the left of line 25 of your:

• 2023 Form 8915-F (2022 disasters), you enter “$6,000 excess repayment from 2024 Form 8915-F (2022 disasters)”; and

• 2022 Form 8915-F (2022 disasters), you enter “$3,000 excess repayment from 2024 Form 8915-F (2022 disasters).”

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

Example 3. You suffered economic losses in 2022 as the result of DR-4649-PR. Your main home was in Puerto Rico when that disaster occurred. You received a qualified 2022 disaster distribution from your 401(k) plan in the amount of $15,000 on April 29, 2023. On your 2023 Form 8915-F, you elected to recognize the income from the full $15,000 in 2023, checking the check box on line 11 of that form. You filed your 2023 tax return on April 10, 2024. You made a repayment of $11,000 on April 29, 2024. You report the full $11,000 of the repayment on your 2024 Form 8915-F (2022 disasters). It is all excess repayment, as you have no income from the distribution for that year. You carry back the full $11,000 to 2023 Form 8915-F (2022 disasters), line 14. On the dotted line to the left of 2023 Form 8915-F (2022 disasters), line 14, you enter “$11,000 excess repayment from 2024 Form 8915-F (2022 disasters).”

Qualified distributions for qualified 2021 and later disasters. You may reduce the amount of a qualified distribution included in income for a qualified disaster by the amount of a repayment made during the qualified distribution repayment period. (See Part IV , later, for details on qualified distributions for qualified 2021 and later disasters.)

Qualified distributions received in 2020 for qualified 2021 disasters. If, in 2020, you received a qualified distribution for a qualified 2021 disaster, you may reduce the amount of a qualified distribution included in income in 2020 by the amount of a repayment made before June 28, 2023. (See Part IV , later, for details on 2020 qualified distributions for qualified 2021 disasters.) Because a qualified distribution can be received up to 180 days before the disaster began and repayments for that distribution can be made from the beginning date of the disaster and through June 27, 2023, you may have a qualified distribution received in 2020 for which you are making repayments in 2021, 2022, or 2023. If you have already filed your 2020 return on which you reported the distribution, you should file an amended 2020 return to report the repayment. On your amended return (Form 1040-X), you will enter “2020” as the calendar year (or the 2020 fiscal year) at the top of page 1 and enter, in parentheses in column B of line 1, the amount of the repayment. In the Explanation of Changes section, enter "The amount I reported on [2020 Form 1040, 1040-SR, or 1040-NR, line 4b, as applicable] is being reduced by a contribution made [MM/DD/2021, 2022, or 2023] to an eligible retirement plan in repayment of a qualified distribution made [MM/DD/2020] under section 331(b) of the SECURE 2.0 Act of 2022. The disaster was the [name of the qualified 2021 disaster from FEMA.gov/disaster/ declarations ]." Use the full name of the disaster. Include the state, territory, or tribal government and the FEMA DR number from FEMA.gov/disaster/declarations .

Example. You received a distribution from a traditional IRA on December 14, 2020, to construct a home in the Mississippi Severe Winter Storms (DR-4598-MS) disaster area which you did not construct because of that disaster. The disaster began February 11, 2021. A qualified distribution can be received up to 180 days before the disaster began, making the December 14, 2020, distribution a qualified distribution. Repayments for that

distribution can be made from the beginning date of the disaster, February 11, 2021, and up to June 27, 2023. On April 14, 2023, you made a contribution that qualifies as a repayment of the distribution. You have already filed your 2020 return, a Form 1040. You will need to file a Form 1040-X for 2020 to claim the repayment. On your Form 1040-X, you enter “2020” on the line for the calendar year at the top of page 1 because you are a calendar year filer and, in parentheses in column B of line 1, you enter the amount of the repayment. In the Explanation of Changes section of your amended return, enter “The amount I reported on 2020 Form 1040, line 4b, is being reduced by a contribution made 04/14/2023 to an eligible retirement plan in repayment of a qualified distribution made 12/14/2020 under section 331(b) of the SECURE 2.0 Act of 2022. The disaster was the Mississippi Severe Winter Storms (DR-4598-MS) disaster.”

Other qualified distributions received for qualified 2021 disasters and qualified distributions received for qualified 2022 and later disasters. Because a qualified distribution can be received up to 180 days before the disaster began, you may have a qualified distribution received in the year before the disaster began. If that happens, you will use a Form 8915-F on which the year in which the tax year of the qualified distribution was made is checked in item A, and the year in which the disaster began is checked in item B. If you need to report repayments of the distribution, you will not need to follow the special steps in Qualified distributions received in 2020 for qualified 2021 disasters , earlier, to file an amended return. However, you will need to make the repayments during the qualified distribution repayment period for the disaster. See Repayment of a Qualified Distribution for the Purchase or Construction of a Main Home , earlier.

Form 1040-NR. If you are amending a Form 1040-NR, see the Instructions for Form 1040-X for which portions of Form 1040-X you will need to complete.