Helpful Hints

Form 8915-F can be e-filed . The IRS recommends electronic filing whenever possible. Form 8915-F can be completed electronically and e-filed with your tax return.

Form 8915-F is a forever form. Form 8915-F is a redesigned Form 8915. Additional alphabetical Forms 8915 (that is, Form 8915-G, Form 8915-H, etc.) will not be issued. The same Form 8915-F is used for distributions for qualified 2020 disasters (and qualified 2021 and later disasters) and for each year of reporting of income and repayments of those distributions. The boxes you check in items A and B will help us determine the exact year of the form you are filing, and the year of the qualified disasters, qualified disaster distributions, and qualified distributions you are reporting. Earlier Forms 8915 had a different alphabetical Form 8915 for each year of disasters and a different form for each year the alphabetical form existed. See How Do I Distinguish My Form 8915-F and Its

Instructions for Form 8915-F (Rev. 12-2025) Catalog Number 37509G Dec 22, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

Disasters From Other Forms 8915-F and When Should I Not Use a Form 8915-F , later.

The Instructions for Form 8915-F (Rev. January

TIP 2023) and the Instructions for Form 8915-F (Rev.

February 2022) contain information, including examples, relevant to earlier tax years.

This year. “This year” (as used on Form 8915-F and in these instructions) is the year of the form you check in item A of your Form 8915-F. For example, if you check 2025, “this year” is 2025.

How Do I Distinguish My Form 8915-F and Its Disasters From Other Forms 8915-F?

Name of form. These instructions will use different names to refer to your Form 8915-F depending on the boxes you check in items A and B at the top of page 1 of your Form 8915-F. This does not mean you will be using a different version of the form. You will still use the current version of Form 8915-F. For example, if you checked the “2025” box in item A and the “2024” box in item B, your form will be referred to in these instructions and elsewhere as “2025 Form 8915-F (2024 disasters).” See Names of disasters and distributions next.

Names of disasters and distributions. Except when referring to them generally, these instructions will refer to the different qualified disasters and qualified disaster distributions by their specific names using the year(s) you checked in items A and B at the top of page 1 of your Form 8915-F. For example, if you checked “2025” in item B, your qualified disasters are referred to as “qualified 2025 disasters” and your qualified disaster distributions are referred to as “qualified 2025 disaster distributions.”

Purpose of Form If you were adversely affected by a qualified 2021 or later disaster, use Form 8915-F to report, as applicable:

• A qualified disaster distribution described in Qualified disaster distribution requirements, later, that was made to

you this year;

• A repayment of, or income from, a qualified disaster distribution reported in Part I of a Form 8915-F from this or an earlier year;

• Income in 2021 and later years from qualified 2020 and later disaster distributions; or

• A qualified distribution described in Qualified 2021 and later disaster areas under Qualified Distribution for the Purchase or Construction of a Main Home in Qualified Disaster Areas, later, that you received this year.

Disaster Areas, later, that you received on January 1, 2021, for the Washington (8593-DR-WA) disaster.

See Amending Form 8915-F , later.

Purpose of These Instructions These instructions provide detailed information for use with your Form 8915-F. For your convenience, Parts I and II of Appendix A, Which Lines Should I Use, later, provide, as well, the lines you should complete on your Form 8915-F for all tax years applicable to 2020 and later disasters.

When Should I Not Use a Form 8915-F?

Reporting coronavirus-related and other distribu- tions for qualified 2020 disasters made or received in 2020. This form replaces Form 8915-E for tax years beginning after 2020. Do not use a Form 8915-F to report, in Part I, qualified 2020 disaster distributions made in 2020 or, in Part IV, qualified distributions received in 2019 or 2020 for qualified 2020 disasters.

You will still use 2020 Form 8915-E to report