Part I disasters. List in the table at the top of Part I all the›!
Part II—Qualified Disaster Distributions From Retirement Plans (Other Than IRAs)
Instruction 8915-F — Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments · 2026-10-03 edition · updated 2026-10-04 · United States
Line 9. Enter on line 9 your cost, if any. Your cost is generally your net investment in the plan. It does not include pre-tax contributions. If there is an amount in box 2a of Form 1099-R, the difference between box 1 and box 2a of Form 1099-R is usually your cost. Enter the difference on line 9.
If there is no amount in box 2a of Form 1099-R and the first box in box 2b is checked, the issuer of Form 1099-R may not have had all the facts needed to figure the taxable amount. You may want to get Pub. 575, Pension and Annuity Income, to help figure your taxable amount.
Also see Pub. 575 if you use the Simplified Method Worksheet to figure the taxable amount of your periodic payments and you designated some of these payments as qualified disaster distributions on the Form 8915-F you are completing.
If you have a Form 1099-R with both qualified
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