Required — Instruction 8915-F — Instructions for Form

Item A. Check the box that describes the tax year of the return to which you will be attaching your Form 8915-F. You can only check one box in item A. If the tax year of the return to which you are attaching your Form 8915-F is 2025, check “2025” in item A on your Form 8915-F.

Item B. Check the box that describes the calendar year in which the disaster(s) for which you are reporting distributions on your Form 8915-F began . You can only check one box in item B. The disasters for which you are reporting distributions, repayments, and/or income on your Form 8915-F must have all started in the same calendar year. If the disasters all started in 2025, check the box for “2025” in item B of your Form 8915-F.

This year’s Forms 8915-F have the same year in item A and different years in item B. When you aggregate your disasters by year for this year’s tax return, do you have the same date checked in item A on page 1 of this year’s Forms 8915-F but different dates checked in item B on page 1 of this year’s Forms 8915-F? If so, you will need to file a separate Form 8915-F this year for each Form 8915-F with a different year checked in item B. See Example 2 under Examples for lines 1a through 1e, later.

Item C. Enter the FEMA DR number from the Major Disaster Declaration at FEMA.gov/disaster/declarations . See Qualified disaster, earlier, for details. For example, for the 2023 Kansas Severe Storms, Straight-line Winds, Tornadoes, and Flooding disaster, you would enter DR-4747-KS.

List of disasters. If you are reporting no more than two disasters, list the FEMA number, the disaster declaration date, and the disaster beginning date for each disaster in the spaces provided under the Part I header. If you have more than two disasters, attach to the back of your Form 8915-F a statement with your name and SSN, and, for each disaster, the FEMA number, the disaster declaration date, and the disaster beginning date.

If you are using Worksheet 1B, leave lines 1a