What’s New — Instruction 8915-F — Instructions for Form

Updated IRA naming convention. Beginning in 2025, IRA references in these instructions follow a revised naming convention. Under this new convention, IRAs are generally categorized as either traditional IRAs or Roth IRAs. References to specific account types such as “SEP IRAs,” “SIMPLE IRAs,” “Roth SEP IRAs,” and “Roth SIMPLE IRAs ” are made only when a distinction is needed. The term “SEP IRA” may still be used when referring to both traditional and Roth SEP IRAs collectively.

As a result:

References to traditional IRAs include traditional SEP IRAs and traditional SIMPLE IRAs, and
References to Roth IRAs include Roth SEP IRAs and Roth SIMPLE IRAs.

For additional context, see the 2025 Instructions for Form 8606.

New line 5a. Form 8915-F (Rev. December 2025) includes a new line 5a. This line directs taxpayers to add the amounts from column (a) of lines 2, 3, and 4, and enter on line 5a the portion of that sum not attributable to qualified disaster distributions. See Line 5a, later.

As a result of this change, the former line 5 is now designated as line 5b on the Form 8915-F (Rev. December 2025). The calculations in Lines 2 through 5b in column (b) , formerly Lines 2 through 5 in column (b), have been accordingly adjusted.