Specific — Instruction 8915-F — Instructions for Form

Married filers. If both you and your spouse are required to file Form 8915-F, file a separate Form 8915-F for each of you. If you and your spouse are both filing Forms 8915-F, the $22,000 limit on qualified 2021 and later disaster distributions and the elections on lines 11 and 22 to include all qualified disaster distributions in income (and not spread them over 3 years) are determined separately for each spouse. Similarly, if you and your spouse are both filing Forms 8915-F, the $100,000 limit on qualified 2020 disaster distributions made in 2021 and the elections on lines 11 and 22 to include all those qualified disaster distributions in income in the year of the distribution (and not spread them over 3 years) are determined separately for each spouse.

Name and social security number (SSN). If you file a joint return, enter only the name and SSN of the spouse whose information is being reported on the Form 8915-F.

Attach your completed worksheets. There are a total of six applicable worksheets in these instructions. Blank worksheets are in Appendix B, Worksheets at the end of these instructions.

Instructions for Form 8915-F (Rev. 12-2025) 9

Worksheet 1A-1 in Part I.
Worksheet 1B in Part I.
Worksheet 2 in Part II.
Worksheet 3 in Part II.
Worksheet 4 in Part III.
Worksheet 5 in Part III. Complete each worksheet on the last pages of these instructions that you use in determining amounts on your Form 8915-F. In the spaces provided at the top of each worksheet you complete, be sure to enter your name and SSN as they appear on your Form 8915-F. Attach your completed worksheet(s) to the back of your Form 8915-F.