Reminders — Instruction 8915-F — Instructions for Form

Fact sheet. A fact sheet addressing frequently asked questions on qualified disaster distributions for 2021 and later disasters is available at IRS.gov/ secure20disasterfaq . On the fact sheet, qualified disaster distributions for 2021 and later disasters are referred to as “qualified disaster recovery distributions.” Qualified 2021 and later disaster distributions (also known as qualified disaster recovery distributions) below explains the alternate names. The fact sheet is called Disaster relief frequently asked questions: Retirement plans and IRAs under the SECURE 2.0 Act of 2022.

Qualified 2021 and later disaster distributions (also known as qualified disaster recovery distributions).

As a result of section 331 of the SECURE 2.0 Act of 2022, enacted December 29, 2022, you are now eligible for the benefits of Form 8915-F if you were adversely affected by a qualified 2021 or later disaster and you received a distribution described in Qualified Disaster Distribution Requirements or Qualified Distribution Requirements , later. Qualified disaster distributions (such as qualified 2021 disaster distributions, qualified 2022 disaster distributions, qualified 2023 disaster distributions, qualified 2024 disaster distributions, qualified 2025 disaster distributions, etc.) are also called qualified disaster recovery distributions.

Dollar limit. For qualified 2021 and later disasters, the dollar limit on Form 8915-F for retirement plan distributions is $22,000 per disaster. It was $100,000 but that was for qualified 2020 disasters.

Determining the qualified disaster distribution peri- od, in Part I, for a disaster. See Qualified disaster distribution period, later.

Determining the qualified distribution repayment pe- riod, in Part IV, for a disaster. See Qualified Distribution Repayment Period, later.

Determining the disaster’s FEMA number and other information. You can find a disaster’s FEMA number, beginning date, and declaration date by going to FEMA.gov/disaster/declarations . See Qualified disaster area , later, for more information.

Worksheet 1B. Worksheet 1B is a tool to use in figuring amounts for lines 1a through 5b of Form 8915-F. See Worksheet 1B , later, to determine whether you must use Worksheet 1B.