Part I disasters. List in the table at the top of Part I all the

qualified disasters in item C for which qualified disaster distributions have been made to you this year. Only those disasters and those distributions can be considered in Part I.

Line 1a. If you are required to complete line 1a, complete line 1a as follows.

• For 2020 disasters, multiply $100,000 by the disasters reported on your 2020 Form 8915-E that you are reporting in the table at the top of Part I on your 2021 Form 8915-F (2020 disasters). Enter that product on line 1a.

• For 2021 and later disasters: —If you only list one disaster in the table at the top of Part I on this year’s Form 8915-F and that disaster was also reported in item C of a prior year’s Form 8915-F, enter, on line 1a, $22,000; or —If you list more that one disaster in the table at the top of Part I and all of your distributions for this year occurred within the qualified disaster distribution period (see Qualified disaster distribution period, earlier) for each of the disasters listed in the table at the top of Part I, enter, on line 1a, $22,000 times the number of disasters you entered both in the table at the top of Part I and in item C on a prior year’s Form 8915-F.

Line 1b. If you are required to complete line 1b, complete line 1b as follows.

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

• For 2020 disasters, enter on line 1b the amount in column (c) of 2020 Form 8915-E, line 4, if you completed that line (otherwise from the amount in column (b) of 2020 Form 8915-E, line 4) that reflects the distributions for the disasters you reported on 2020 Form 8915-E that you are now reporting in the table at the top of Part I of your 2021 Form 8915-F (2020 disasters). If you used Worksheet 2 in your 2020 Instructions for Form 8915-E, the amount for line 1b is figured by adding together the amounts in column (X) of line 4 of that worksheet for the disasters you reported on 2020 Form 8915-E that you are reporting in item C of your 2021 Form 8915-F (2020 disasters).

• For 2021 and later disasters, enter on line 1b the amount of the total qualified disaster distributions made to you in the prior year(s) for all disasters in the table at the top of Part I.

Line 1d. If you are required to complete line 1d, complete line 1d as follows.

• Count the disasters reported in the table at the top of Part I on your 2021 Form 8915-F (2020 disasters) that were not reported on your 2020 Form 8915-E. Enter, on line 1d, the product of that number and $100,000.

• For 2021 and later disasters, count the disasters reported in the table at the top of Part I of this year’s Form 8915-F that were not reported on an earlier Form 8915-F. Enter, on line 1d, the product of that number and $22,000.

Line 1e. Complete line 1e as follows.

• If you have been instructed above to leave lines 1a through 1d blank, enter on line 1e the product of $22,000 ($100,000 if you checked 2020 in item B on Form 8915-F) times the number of disasters you reported in the table at the top of Part I of this year’s Form 8915-F.

• Otherwise, enter the sum of lines 1c and 1d on line 1e.

Examples for lines 1a through 1e.

Example 1. You had an economic loss as the result of Remnants of Tropical Storm Fred (DR-4625-NY) (beginning August 18, 2021). Qualified disaster distributions can be made through June 26, 2023, for that disaster. In May of 2023, qualified disaster distributions were made to you totalling $9,000 that you report on a 2023 Form 8915-F (2021 disasters) (a Form 8915-F on which you checked 2023 in item A and 2021 in item B). Earlier, in January of 2022, qualified disaster distributions were made to you totalling $10,000 that you report on a 2022 Form 8915-F (2021 disasters). On line 1a of your 2023 Form 8915-F (2021 disasters), you enter $22,000. On line 1b, you enter $10,000. On line 1c, you enter $12,000 ($22,000 minus $10,000). On line 1d, you enter -0- and, on line 1e, you enter $12,000.

Example 2. You had an economic loss as the result of Remnants of Tropical Storm Fred (DR-4625-NY) (beginning August 18, 2021; declaration date October 8, 2021) and Severe Winter Storm and Snowstorm (DR-4694-NY) (beginning December 23, 2022; declaration date March 15, 2023). Qualified disaster distributions can be made from August 18, 2021, through June 26, 2023, for the first disaster and December 23, 2022, through September 10, 2023, for the second disaster. You had an economic loss as the result of each of these disasters. In April of 2023 and May of 2023, an $8,000 and a $21,000 qualified disaster distribution were

made to you, respectively. The distributions both occurred within the qualified disaster distribution period of each disaster and, therefore, could be qualified disaster distributions of either disaster. Earlier, in January of 2022, qualified disaster distributions were made to you totalling $10,000 that you report on a 2022 Form 8915-F (2021 disasters). You had listed one disaster, the Remnants of Tropical Storm Fred, as the disaster in the table at the top of Part I of your 2022 form. You complete two 2023 Forms 8915-F. On the first (a 2023 Form 8915-F (2021 disasters)), you checked “2023” in item A and “2021” in item B for the 2021 qualified disaster. On the second (a 2023 Form 8915-F (2022 disasters)), you checked “2023” in item A and “2022” in item B. On line 1a of your 2023 Form 8915-F (2021 disasters), you enter $22,000 for DR-4625-NY. On line 1b, you enter $10,000. On line 1c, you enter $12,000 ($22,000 minus $10,000). On line 1d, you enter zero. On line 1e, you enter $12,000. On your 2023 Form 8915-F (2022 disasters), you skip lines 1a through 1d. On line 1e of that form, you enter $22,000 for DR-4625-NY. Adjustments made on lines 2 through 5 of each 2023 Form 8915-F show you how much you have in qualified disaster distributions on each form.

Example 3. You had an economic loss as the result of Remnants of Tropical Storm Fred (DR-4625-NY) (beginning August 18, 2021). Qualified disaster distributions can be made through June 26, 2023, for that disaster. In May of 2023, qualified disaster distributions were made to you totalling $9,000 that you report on a 2023 Form 8915-F (2021 disasters) listing the Remnants of Tropical Storm Fred as your only disaster in the table at the top of Part I. Earlier, in September of 2021, qualified disaster distributions were made to you totalling $10,000 that you report on a 2021 Form 8915-F (2021 disasters), again listing the Remnants of Tropical Storm Fred as your only disaster in the table at the top of Part I. On line 1a of your 2023 Form 8915-F (2021 disasters), you enter $22,000. On line 1b, you enter $10,000. On line 1c, you enter $12,000 ($22,000 minus $10,000). On line 1d, you enter -0- and, on line 1e, you enter $12,000.

Example 4. You’ve only had an economic loss as the result of one qualified disaster, Remnants of Tropical Storm Fred (DR-4625-NY) (beginning August 18, 2021). Qualified disaster distributions can be made through June 26, 2023, for that disaster. In May of 2023, qualified disaster distributions were made to you totalling $9,000 that you report on a 2023 Form 8915-F (2021 disasters). You also made qualified disaster distributions in 2021 and 2022 for this disaster. The qualified disaster distributions made to you for 2021 and 2022 for $5,000 and $2,000 are on line 6 of your 2021 Form 8915-F (2021 disasters) and 2022 Form 8915-F (2021 disasters), respectively. On line 1a of your 2023 Form 8915-F (2021 disasters), you enter $22,000. On line 1b, you enter $7,000 ($5,000 + $2,000). On line 1c, you enter $15,000 ($22,000 minus $7,000). On line 1d, you enter -0- and, on line 1e, you enter $15,000.

Column (a). Your available distributions for this year are the distributions you received for a retirement plan (including an IRA).

Instructions for Form 8915-F (Rev. 12-2025) 11

Section 601 of the SECURE 2.0 Act of 2022

TIP allows for the creation of Roth accounts for SEP

IRAs and SIMPLE IRAs beginning January 1, 2023. Beginning with Form 8915-F (Rev. December 2025), line 3 states that the term “traditional IRAs” includes SEP IRAs and SIMPLE IRAs, and line 4 states that the term “Roth IRAs” includes Roth SEP IRAs and Roth SIMPLE IRAs.

Lines 2 through 4 in column (a). If you received a distribution from a retirement plan (including an IRA), you should receive a Form 1099-R. The amount of the distribution should be shown in box 1 of Form 1099-R. Enter the amounts from box 1 of all your Forms 1099-R on lines 2 through 4 in column (a), as applicable.

Line 5a. Add together the amounts you have entered on lines 2 through 4 in column (a). Enter in column (a) on line 5a, the portion of the amount from that sum that is not from qualified disaster distributions.

Column (b). The disasters in item C that are relevant to column (b) and to all of Part I are only the disasters you listed in the table at the top of Part I.

Section 601 of the SECURE 2.0 Act of 2022

TIP allows for the creation of Roth accounts for SEP

IRAs and SIMPLE IRAs beginning January 1, 2023. Beginning with Form 8915-F (Rev. December 2025), line 3 states that the term “traditional IRAs” includes SEP IRAs and SIMPLE IRAs, and line 4 states that the term “Roth IRAs” includes Roth SEP IRAs and Roth SIMPLE IRAs.

Lines 2 through 5b in column (b). If you are using Worksheet 1B, follow the instructions for the worksheet when completing these lines. See Worksheet 1B , later, to determine if you must use Worksheet 1B and for the instructions for Worksheet 1B. If you complete Worksheet 1B, attach your completed Worksheet 1B to the back of your Form 8915-F.

The amounts entered on lines 2 through 4 and line 5b in column (b) depend on whether the amount on line 5b in column (a) is more than the amount on line 1e. The amount in column (a) of line 5a is the sum of lines 2 through 4 in column (a) reduced by the total distributions from lines 2 through 4 in column (a) that aren’t qualified disaster distributions.

• If the amount on line 5b in column (a) is equal to or less than the amount on line 1e, enter the amounts on lines 2 through 4 and line 5b in column (a) on lines 2 through 4 and line 5b in column (b).

• If the amount on line 5b in column (a) is more than the amount on line 1e, enter on lines 2 through 4 in column (b) the amounts on line 5b in column (a) adjusted by any reasonable means so that their sum on line 5b in column (b) equals the amount on line 1e.

Are You Claiming Qualified Disaster Distributions on Part I of More Than One Form 8915 for This Year?

This section does not apply to you unless you are

CAUTION same date checked in item A but different dates

checked in item B, or you are completing Part I of both a 2021 Form 8915-D and a 2021 Form 8915-F.

Have you completed Part I of more than one Form 8915-F for this year? For example, you are completing a 2023 Form 8915-F (2023 disasters) and a 2023 Form 8915-F (2022 disasters). The forms should be completed starting with the Form 8915-F for the oldest disasters and ending with the Form 8915-F for the most recent disasters. Your available distributions for Part I of your second Form 8915-F for this year are the distributions left after completing Part I of the first Form 8915-F. If you are filing three Forms 8915-F for this year, which could possibly happen in 2023, your available distributions for your third Form 8915-F for this year are the distributions left after completing Part I of the first two Forms 8915-F. See Line 7, later, for the amount to place on line 7 of your first Form 8915-F (or your first and second Forms 8915-F if you are filing three Forms 8915-F for this year).

Are you completing Part I of both a 2021 Form 8915-D and a 2021 Form 8915-F? If so, complete your forms in this order. First, complete 2021 Form 8915-D. Your available distributions for your 2021 Form 8915-F (2020 disasters) are the distributions left after completing Part I of 2021 Form 8915-D. See Line 7 , later, for the amount to place on line 7 of your 2021 Form 8915-F.

See the Filled-in Worksheet 1A-1 example below for guidance. A blank Worksheet 1A-1 is at the end of the instructions under Appendix B, Worksheets .

Example 1A-1. You suffered an economic loss as the result of Maine Severe Storm and Flooding (DR-4696-ME) (beginning date December 23, 2022; declaration date March 22, 2023) and Maine Severe Storm and Flooding (DR-4719-ME) (beginning date April 30, 2023; declaration date July 6, 2023). Your main home was in Maine during the disaster period for each disaster. Qualified disaster distributions can be made from December 23, 2022, through September 17, 2023, for the first disaster and April 30, 2023, through January 1, 2024, for the second disaster. No distributions were made until May 9, 2023, when a $40,000 qualified disaster distribution from your traditional IRA was made to you. The distribution occurred within the qualified disaster distribution period of each disaster and, therefore, could be a qualified disaster distribution of either disaster. You are completing 2023 Form 8915-F (2022 disasters) and 2023 Form 8915-F (2023 disasters). You complete your Form 8915-F reporting the older disaster first on 2023 Form 8915-F (2022 disasters). You report $22,000 from the distribution as a qualified 2022 disaster distribution on 2023 Form 8915-F (2022 disasters). You report the remaining $18,000 from the distribution as qualified 2023 disaster

CAUTION

If you complete Worksheet 1A-1, attach your completed Worksheet 1A-1 to the back of your Form 8915-F.

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

Filled-in Worksheet 1A-1. Example 1A-1 for column (a).

distributions in the 2023 Form 8915-F (2023 disasters) portion of your Filled-in Worksheet 1A-1 for Example 1A-1. On lines 2 through 4 of column (a) in Part I of your 2023 Form 8915-F (2022 disasters), you enter the amounts shown in column (a) of lines 2 through 4 of 2023 Form 8915-F (2022 disasters) from your Filled-in Worksheet 1A-1 for Example 1A-1. Because the $18,000 is being used on 2023 Form 8915-F (2023 disasters), it should not be counted on line 7 of your 2023 Form 8915-F (2022 disasters) in determining the taxable amount of distributions on that form.

TIP

The numbers on the left border of the Filled-in Worksheet are line numbers that correspond to the lines on the indicated forms.

Worksheet 1B

• All of the distributions for this year occurred within the qualified disaster distribution period (see Qualified disaster distribution period , earlier) for each of the

disasters listed in the table at the top of Part I. Line 1a of Form 8915-F provides the instructions for those situations.

In column (a) of Worksheet 1B, enter your available distributions for this year for lines 2 through 4 from this year’s Form 8915-F. In column (X) of Worksheet 1B, start by entering the amounts you are planning to claim as qualified disaster distributions for each disaster listed in the table at the top of Part I on this year’s Form 8915-F. A distribution will not be a qualified disaster distribution for this year unless the distribution is made within the qualified disaster distribution period for a disaster listed in the table at the top of Part I. Enter this year’s distributions for each qualified disaster, from the table at the top of Part I, in a separate column. Your total qualified disaster distributions for each disaster can’t exceed $22,000. For simplicity, apply your distributions in $22,000 amounts as available to each available disaster, beginning with the disaster with the earliest ending date for qualified disaster distributions. Examples 1 through 3, later, provide guidance. A blank Worksheet 1B is in Appendix B, Worksheets at the end of the instructions.

Example 1. You were eligible for qualified 2023 disaster distributions for the following disasters. Disaster 1: Maine Severe Storm and Flooding (DR-4719-ME) (beginning date April 30, 2023; declaration date July 6, 2023). Disaster 2: Maine Severe Storm and Flooding (DR-4737-ME) (beginning date June 26, 2023; declaration date September 6, 2023). Your main home was in Maine during the disaster period for each disaster. Qualified disaster distributions can be made from April 30, 2023, through January 1, 2024, for Disaster 1 and June 26, 2023, to March 3, 2024, for Disaster 2. In 2023, you received a traditional IRA distribution of $30,000. The distribution was made on September 8. You had no other distribution for 2023. You complete Worksheet 1B. You apply the distributions up to the $22,000 limit against each available disaster. You apply $22,000 of the September 8

CAUTION

If you complete Worksheet 1B, attach your completed Worksheet 1B to the back of your Form 8915-F.

If you use Worksheet 1B, you will leave lines 1a

TIP through 1e of this year’s Form 8915-F blank, but

you will fill in the amounts for lines 2 through 5a in column (a) and for line 5b in column (b) on that form. Section 601 of the SECURE 2.0 Act of 2022 allows for the creation of Roth accounts for SEP IRAs and SIMPLE IRAs beginning January 1, 2023. Beginning with Form 8915-F (Rev. December 2025), line 3 states that the term “traditional IRAs” includes SEP IRAs and SIMPLE IRAs, and line 4 states that the term “Roth IRAs” includes Roth SEP IRAs and Roth SIMPLE IRAs.

You can choose to use Worksheet 1B if your qualified disasters began in 2021 or later years. However, you must use Worksheet 1B to determine the amounts to place on lines 1 through 5b of this year’s Form 8915-F if your qualified disasters began in 2021 or later years unless:

• You listed only one disaster in the table at the top of Part I; or

Instructions for Form 8915-F (Rev. 12-2025) 13

distribution to Disaster 1 and $8,000 of the September distribution to Disaster 2. In column (b) of lines 2 through 5 of your 2023 Form 8915-F (2023 disasters), you enter the amounts from column (b) of lines 2 through 5 of your filled-in Worksheet 1B. See the Filled-in Worksheet 1B for Example 1.

Example 2. You have the same disasters as in Example 1 . You are filing 2023 Form 8915-F (2023 disasters). In 2023, two traditional IRA distributions were made to you: one on May 1 for $30,000 and one on September 17 for $14,000. You had no other distributions in 2023. You complete Worksheet 1B. You apply the distribution up to the $22,000 limit against each available disaster. You apply $22,000 of the May distribution to Disaster 1 and the entire $14,000 of the September distribution to Disaster 2. You can’t apply any of the May distribution to Disaster 2, as it was not made during the qualified disaster distribution period for that disaster. In column (b) of lines 2 through 5 of your 2023 Form 8915-F (2023 disasters), you enter the amounts from column (b) of lines 2 through 5 of your filled-in Worksheet 1B. See the Filled-in Worksheet 1B for Example 2.

Example 3. You were eligible for qualified 2023 disaster distributions for the following disasters. Disaster 1: Puerto Rico Severe Storm, Flooding, and Landslides (DR-4649-PR) (beginning date February 4, 2022; declaration date March 29, 2022). Disaster 2: Puerto Rico Hurricane Fiona (DR-4671-PR) (beginning date September 17, 2022; declaration date September 21, 2022). Your main home was in Puerto Rico during the disaster period for each disaster. Qualified disaster distributions can be made from February 4, 2022, through June 26, 2023, for Disaster 1 and September 17, 2022, through June 26, 2023, for Disaster 2. You had a $20,000 qualified 2022 disaster distribution from your 2022 Form 8915-F (2022 disasters) for Disaster 1. No other distributions were made until May 9, 2023, when a $40,000 qualified disaster distribution from your traditional IRA was made to you. The 2023 distribution occurred within the qualified disaster distribution period of each disaster and, therefore, could be a qualified disaster distribution of either disaster. You complete Worksheet 1B. You apply the distributions up to the $22,000 limit against each available disaster. You apply $2,000 of the May 9, 2023, distribution to Disaster 1, as $20,000 of the $22,000 limit was used in 2022. You apply $22,000 of the May 9, 2023, distribution to Disaster 2. In column (b) of lines 2 through 5 of your 2023 Form 8915-F (2023 disasters), you enter the amounts from column (b) of lines 2 through 5 of your filled-in Worksheet 1B. See the Filled-in Worksheet 1B for Example 3.

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

Example 1 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if you choose to use Worksheet 1B.

1 Enter year checked in item A. 2 Enter year checked in item B. 3 Enter the disaster’s FEMA number. 4 Enter the date the distribution period for the disaster begins. 5 Enter the date the distribution period for the disaster ends.

Instructions for Form 8915-F (Rev. 12-2025) 15

1 Enter year checked in item A. 2 Enter year checked in item B. 3 Enter the disaster’s FEMA number. 4 Enter the date the distribution period for the disaster begins. 5 Enter the date the distribution period for the disaster ends.

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

Example 3 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if you choose to use Worksheet 1B.

Instructions for Form 8915-F (Rev. 12-2025) 17

Line 7. On line 7, enter the excess of the sum of lines 2 through 4 in column (a) over the amount on line 6, except if you are also completing Part IV, or are claiming qualified disaster distributions in Part I of more than one Form 8915 for this year. See If completing both Part I and Part IV or filing more than one Form 8915, later. The amount on line 7 should generally be apportioned into IRA and pension and annuity amounts, as applicable, and reported on your tax return as taxable distributions in accordance with Form 5329 and the instructions for that return. See the instructions for your tax return for reporting the distributions included on line 7. See also the Instructions for Form 5329 for this year.

Example. You reported a total of $40,000 in distributions in 2023 on lines 3 and 5 in column (a). The entire $40,000 in distributions were traditional IRA distributions. You reported $22,000 of those distributions in column (b) of lines 3 and 5 of your 2023 Form 8915-F. On line 7, you reported $18,000 ($40,000 minus $22,000). You are not completing Part IV. You will refer to your tax return, Form 5329, and their instructions for directions on how to treat this $18,000 in IRA distributions.

If completing both Part I and Part IV or filing more than one Form 8915. Step 1. If you are completing both Part I and Part IV on this year’s Form 8915-F:

• On line 7, enter the excess of the sum of lines 2 through 4 in column (a) over the amount on line 6 reduced by the amount from line 7 that is included on line 28 in Part IV; and

• On the dotted line to the left of line 7, enter “$________ qualified distribution for Part IV, line 28.”

Step 2. If you are claiming qualified disaster distributions in Part I of more than one Form 8915 for this year and you aren’t completing Part IV on this year’s Form 8915-F:

• On line 7, enter -0- and use that dollar amount as your available distributions on the other Form 8915 you are filing for this year; and

• On the dotted line to the left of line 7, enter “$________ used as available distribution in Part I of **** Form 8915-F (**** disasters).”

Step 3. If you are claiming qualified disaster distributions in Part I of more than one Form 8915-F for this year and you are completing Part IV on one of those forms, complete that Part IV as follows.

• If the amount on line 30 reduced by the amount on line 31 is -0-, you don’t have any available distributions for the other Form 8915-F you are filing this year. However, if the amount on line 30 reduced by the amount on line 31 is a positive dollar amount, enter -0- on line 32 and use that positive dollar amount as your available distributions on the other Form 8915-F you are filing for this year.

• On the line to the left of the entry box for line 32, enter “$________ used as available distribution on Part I of **** Form 8915-F (**** disasters).”

$22,000), except you are also completing Part IV. In Part IV, you are claiming, as qualified distributions, $10,000 of the traditional IRA distributions that you reported in Part I. On line 7, you will only report $8,000 ($18,000 minus $10,000). On the dotted line to the left of line 7, you will enter “$10,000 qualified distribution for Part IV, line 28.” You will refer to your tax return, Form 5329, and their instructions for directions on how to treat this $8,000 in IRA distributions.

CAUTION distributions, you must separately figure the cost

attributable to each distribution.

Line 11. If you don’t check the box on line 11, you must spread the amount on line 10 over 3 years. By checking the box, you elect to include the entire amount in income in the year of distribution. You cannot make or change this election after the due date (including extensions) for your tax return. If you checked the box on line 22, you must check the box on line 11.

If the taxpayer died after receiving a qualified disaster distribution, the taxable amount of the distribution may not be spread beyond the year in which they died. The remainder of the distribution must be reported on the tax return of the deceased taxpayer.

Line 12. Use Worksheet 2 to figure the amount to enter on line 12 of your Form 8915-F.

CAUTION

If you complete Worksheet 2, you must attach your completed Worksheet 2 to the back of your Form 8915-F.

Example. You reported a total of $40,000 in distributions in 2023 in column (b) of lines 3 and 5. The entire $40,000 in distributions were traditional IRA distributions. You reported $22,000 of those distributions in column (b) of lines 3 and 5 of your 2023 Form 8915-F. On line 7, you would report $18,000 ($40,000 minus

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

Worksheet 2 for Line 12. Total Income From Oth- er-Than-IRA Distributions Made in Prior Years

Before you begin. From this year’s form:

• Enter the disaster year you checked in item B _________

• Enter the tax return year you checked in item A _________

1. Enter the amount from column (c) of Worksheet 2: Supplemental Information . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from column (d) of Worksheet 2: Supplemental Information . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter the total of lines 1 and 2 here and on line 12 of this year’s Form 8915-F . . . . . . . . 3.

Instructions for Form 8915-F (Rev. 12-2025) 19

Worksheet 2: Supplemental Information This section provides the information you will need to complete lines 1 and 2 of Worksheet 2.

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

Worksheet 2: Supplemental Information (continued)

****** Add 5 years to the year you checked in item B.

Line 14. Enter on line 14 of your Form 8915-F your total repayments—the sum of your excess repayments carried to this year and your repayments made for this year. See Worksheet 3, later. A repayment is made in this year if it is made before you filed your return for this year, and not later than the due date (including extensions).

At any time during the 3-year period that begins the day after the date you received a qualified disaster distribution, you can repay any portion of the distribution to an eligible retirement plan that accepts rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified Disaster Distribution, earlier, for details.

Worksheet 3. Use Worksheet 3 to figure the total repayment to enter on line 14 of your Form 8915-F.

If you complete Worksheet 3, you must attach

CAUTION Form 8915-F. Also, don't use Worksheet 3 to

report repayments of qualified 2018 or 2019 disaster distributions.

Instructions for Form 8915-F (Rev. 12-2025) 21

Worksheet 3

1. Enter the amount, if any, from last year’s Form 8915-F, line 14, except as follows.

If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your 2020 Form 8915-E, line 10.

If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your 2022 Form 8915-F (2021 disasters), line 14, if you completed that form. If you didn’t complete that form, enter the amount, if any, from your 2021 Form 8915-F (2021 disasters), line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount, if any, from last year’s Form 8915-F, line 13, except as follows.

If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your 2020 Form 8915-E, line 9.

If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your 2022 Form 8915-F (2021 disasters), line 13, if you completed that form. If you didn’t complete that form, enter the amount, if any, from your 2021 Form 8915-F (2021 disasters), line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3a. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

b. Enter the amount from line 3a that you have

already carried back to a prior year . . . . . . . b.

c. Subtract line 3b from line 3a . . . . . . . . . . . . c.

4. Enter the total amount of any repayments you made, with respect to this year’s Form 8915-F, before filing this year’s tax return . . . . . . . . . 4.

5. Enter the total of lines 3c and 4 here and on line 14 of this year’s Form 8915-F . . . . . . . . 5.

Worksheet 3, line 4: Don’t include these amounts. On line 4 of Worksheet 3, don’t include any repayments made later than the due date (including extensions) for this year’s return or any repayments of nontaxable amounts.

CAUTION

If you complete Worksheet 4, you must attach your completed Worksheet 4 to the back of your Form 8915-F.

Worksheet 4 for Line 23. Total Income From IRA Dis- tributions Made in Prior Years

Before you begin. From this year’s form:

• Enter the disaster year you checked in item B _________

• Enter the tax return year you checked in item A _________

1. Enter the amount from column (c) of Worksheet 4: Supplemental Information . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from column (d) of Worksheet 4: Supplemental Information . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter the total of lines 1 and 2 here and on line 23 of this year’s Form 8915-F . . . . . . . . 3.

Line 22. If you don’t check the box on line 22, you must spread the amount on line 21 over 3 years. By checking the box, you elect to include the entire amount in income in the year of distribution. You cannot make or change this election after the due date (including extensions) for your tax return. If you checked the box on line 11, you must check the box on line 22.

If the taxpayer died after receiving a qualified disaster distribution, the taxable amount of the distribution may not be spread beyond the year in which they died. The remainder of the distribution must be reported on the tax return of the deceased taxpayer.

Line 23. Use Worksheet 4 to figure the amount to enter on line 23 of your Form 8915-F.

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

Worksheet 4: Supplemental Information This section provides the information you will need to complete lines 1 and 2 of Worksheet 4.

Instructions for Form 8915-F (Rev. 12-2025) 23

Worksheet 4: Supplemental Information (continued)

****** Add 5 years to the year you checked in item B.

Line 25. Enter on line 25 of this year’s Form 8915-F your total repayments—the sum of your excess repayments carried to this year and your repayments made for this year. See Worksheet 5, later. A repayment is made in this year if it is made before you filed your return for this year, and not later than the due date (including extensions).

At any time during the 3-year period that begins the day after the date you received a qualified disaster distribution, you can repay any portion of the distribution to an eligible retirement plan that accepts rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified Disaster Distribution, earlier, for details.

Worksheet 5. Use Worksheet 5 to figure the total repayment to enter on line 25 of your Form 8915-F.

If you complete Worksheet 5, you must attach

CAUTION Form 8915-F. Also, don't use Worksheet 5 to

report repayments of qualified 2018 or 2019 disaster distributions.

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

Worksheet 5

1. Enter the amount, if any, from last year’s Form 8915-F, line 25, except as follows.

If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your 2020 Form 8915-E, line 18.

If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your 2022 Form 8915-F (2021 disasters), line 25, if you completed that form. If you didn’t complete that form, enter the amount, if any, from your 2021 Form 8915-F (2021 disasters), line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount, if any, from last year’s Form 8915-F, line 24, except as follows.

If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your 2020 Form 8915-E, line 17.

If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your 2022 Form 8915-F (2021 disasters), line 24, if you completed that form. If you didn’t complete that form, enter the amount, if any, from your 2021 Form 8915-F (2021 disasters), line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3a. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

b. Enter the amount from line 3a that you have

already carried back to a prior year . . . . . . . b.

c. Subtract line 3b from line 3a . . . . . . . . . . . . c.

4. Enter the total amount of any repayments you made, with respect to this year’s Form 8915-F, before filing this year’s tax return . . . . . . . . . 4.

5. Enter the total of lines 3c and 4 here and on line 25 of this year’s Form 8915-F . . . . . . . . 5.

Worksheet 5, line 4: Don’t include these amounts. On line 4 of Worksheet 5, don’t include any repayments made later than the due date (including extensions) for this year’s return or any repayments of nontaxable amounts.

CAUTION must separately figure the cost attributable to

each distribution.

Line 31. You can repay any portion of a qualified distribution to an eligible retirement plan that accepts rollovers but the repayments must be made within the time frame specified in Repayment of a Qualified Distribution for the Purchase or Construction of a Main Home , earlier. You can’t, however, repay more than the amount of the original distribution.

Enter on line 31 the amount of any repayments you make within the time frame specified. Don’t include any repayments treated as rollovers on this year’s Form 8606 or any repayments of nontaxable amounts.

Line 32. If you are claiming qualified disaster distributions in Part I of more than one Form 8915-F for this year and you are completing Part IV on one of those forms, complete that Part IV as follows.

• If the amount on line 30 reduced by the amount on line 31 is a positive dollar amount, enter -0- on line 32 and use that positive dollar amount as your available distributions on the other Form 8915-F you are filing for this year.

• On the line to the left of the entry box for line 32, enter “$________ used as available distribution in Part I of **** Form 8915-F (**** disasters).”

See Line 7, earlier, for more details. Most distributions from qualified retirement plans (including IRAs) made to you before you reach age 59 ¹ /2 are subject to an additional tax on early distributions and are reported on Form 5329. Qualified distributions for the purchase or construction of a main home in a qualified disaster area that were not repaid to an eligible retirement plan within the time frame specified in Qualified Distribution Repayment Period under Repayment of a Qualified Distribution for the Purchase or Construction of a Main Home, earlier, may be subject to this additional tax unless you qualify for an exception. See the Instructions for Form 5329 for information on exceptions to this tax. If you have not repaid the distribution before the specified end date, you may be able to designate the qualified distribution as a qualified disaster distribution. See Qualified 2020 disaster areas and Qualified 2021 and later disaster areas under Qualified Distribution for the Purchase or Construction of a Main Home in Qualified Disaster Areas, earlier.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need this information to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are required to give us this information if you made certain contributions or received certain distributions from qualified plans, including IRAs, and other tax-favored accounts. Our legal right to ask for the information requested on this form is sections 6001, 6011, 6012(a), and 6109 and their regulations. If you don’t provide this information, or you provide incomplete or false information, you may be subject to penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, we may give this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

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