Declared Disasters

Disasters and Other Declarations

Declaration Type Incident Type –Any– - –Any–
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State/Tribe

–Choose some options–

The Additional Tax and Qualified Disaster Distributions Qualified disaster 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 7 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.

Note: If you choose to treat a distribution as a qualified disaster distribution, it is not eligible for the 20% capital gain election or the 10-year tax option. For information on those options, see the instructions for Form 4972.

Repayment of a Qualified Disaster Distribution If you choose, you can generally repay any portion of a qualified disaster distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Also, you can repay a qualified disaster distribution made on account of hardship from a retirement plan. However, see Exceptions , later, for qualified disaster distributions you can’t repay.

Your repayment can’t be made any earlier than the day after the date you received the qualified disaster distribution. You have 3 years from the day after the date you received the distribution to make a repayment. The amount of your repayment cannot be more than the amount of the original distribution. Amounts that are repaid are treated as a trustee-to-trustee transfer and are not included in income. Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a rollover.

Include on this year’s Form 8915-F any repayments you made before filing this year’s return. Any repayments you made will reduce the amount of qualified disaster distributions reported on this year’s return. Do not include

4. In the “State/Tribe” box, select or enter the state, territory, or tribal government in which your disaster occurred.

If your disaster is among the results for that search, place the FEMA number for your qualified disaster in item C on page 1 of your Form 8915-F, and in the table at the top of Part I and the table at the top of Part IV, as applicable. If your disaster is not among the results, your disaster is not a qualified disaster and you can’t include that disaster on a Form 8915-F.

Instructions for Form 8915-F (Rev. 12-2025) 5

on this year’s Form 8915-F any repayments you made later than the due date (including extensions) for filing this year’s return. However, you may report those repayments on next year’s return or carry the repayments back to an earlier year, as applicable. See Carrybacks under Amending Form 8915-F, later. As noted above, amounts paid later than 3 years and 1 day after you received the distribution can’t be repayments.

Example 1. In 2022, Rudy made a qualified 2022 disaster distribution from their traditional IRA. Rudy did not check the box on line 22, choosing instead to spread the income from the distribution over 3 years (2022, 2023, and 2024). Rudy didn’t repay any portion of the distribution until 2024 when Rudy made a repayment of that distribution before timely filing their 2023 return. Rudy includes those repayments on their 2023 Form 8915-F (2022 disasters). Those repayments reduced the amount of qualified 2022 disaster distributions reported on Rudy’s return for 2023 and any excess may be carried back to 2022 on an amended 2022 Form 8915-F or forward to 2024.

Example 2. The facts are the same as in Example 1, except Rudy made the repayments in 2024, after the due date (including extensions) of Rudy’s 2023 return. Rudy cannot include those repayments on their 2023 Form 8915-F (2022 disasters). The repayments will reduce the amount of Rudy’s qualified 2022 disaster distributions made for 2024 and included in income on their 2024 return and any excess may be carried back on an amended 2022 or 2023 Form 8915-F to reduce income on their 2022 or 2023 return.

timely file your return for that year (including extensions) reduce the amount of the distribution included in your income on that return. Repayments made during the qualified distribution repayment period for the disaster, but after the year of the distribution, can be carried back to reduce the income from the distribution. Unlike with qualified disaster distributions, the income can’t be spread over 3 years and the repayment period is much shorter than 3 years. See Qualified Distribution Repayment Period , later.

Also, 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.

Qualified Distribution Requirements

Qualified 2020 disaster areas. The earliest tax year in item A on Form 8915-F is 2021. Qualified distributions for only one 2020 disaster can be made in 2021, the Alaska Severe Storm, Flooding, Landslides, and Mudslides (4585-DR-AK). To be a qualified distribution on 2021 Form 8915-F (2020 disasters) for the purchase or construction of a main home in a qualified 2020 disaster area, the distribution must meet all of the following requirements.

1. The disaster was the Alaska Severe Storm, Flooding, Landslides, and Mudslides (4585-DR-AK). Leave 2021 Form 8915-F (2020 disasters), Part IV, blank if your only qualified 2020 disaster was any other 2020 disaster (including the coronavirus).