Part I. Form — Instruction 8915-F — Instructions for Form

Disasters): Lines To Use Look for the year of the form you are filing.

2021 Form 8915-F (2020 Disasters)

See Qualified disaster

TIP distribution requirements ,

earlier, under Qualified Disaster Distribution Requirements for the cutoff dates for making these distributions and for other criteria for these distributions.

IF . . . . . . . . . . . . . . . . . . . . . . . . .	AND . . . . . . . . . . .	THEN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified 2020 disaster distributions were made to you in 2021	—	Complete Parts I, II, and III, as applicable. If you received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.	Complete Parts I, II, and III, as applicable. If you received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
Qualified 2020 disaster distributions were made to you in 2021	—	If you must complete Part III, complete 2021 Form 8606 if either of the following applies.	If you must complete Part III, complete 2021 Form 8606 if either of the following applies.
Qualified 2020 disaster distributions were made to you in 2021	—		• You received a qualified 2020 disaster distribution in 2021 from a traditional IRA, and you have a basis in the IRA.
Qualified 2020 disaster distributions were made to you in 2021	—		• You received a qualified 2020 disaster distribution from a Roth IRA.
Qualified 2020 disaster distributions were made to you in 2021	—	For more information, see 2021 Form 8606 and its instructions.	For more information, see 2021 Form 8606 and its instructions.
You claimed coronavirus-related or other qualified 2020 disaster distributions on a 2020 Form 8915-E (2020 disasters), but qualified 2020 disaster distributions were NOT made to you in 2021	You did NOT check the box on line 9 or 17 on the 2020 Form 8915-E	Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2021 Form 8915-F (2020 disasters). If you received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.	Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2021 Form 8915-F (2020 disasters). If you received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
You claimed coronavirus-related or other qualified 2020 disaster distributions on a 2020 Form 8915-E (2020 disasters), but qualified 2020 disaster distributions were NOT made to you in 2021	You checked the box on line 9 or 17 on the 2020 Form 8915-E	If you are repaying those distributions, complete lines 14 and 25, as applicable, of your 2021 Form 8915-F (2020 disasters). If you received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.	If you are repaying those distributions, complete lines 14 and 25, as applicable, of your 2021 Form 8915-F (2020 disasters). If you received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
You claimed coronavirus-related or other qualified 2020 disaster distributions on a 2020 Form 8915-E (2020 disasters), but qualified 2020 disaster distributions were NOT made to you in 2021	You checked the box on line 9 or 17 on the 2020 Form 8915-E	If you aren’t repaying those distributions, but you received qualified distributions for the Alaska (DR-4585-AK) disaster on January 1, 2021, complete Part IV.	If you aren’t repaying those distributions, but you received qualified distributions for the Alaska (DR-4585-AK) disaster on January 1, 2021, complete Part IV.
You claimed coronavirus-related or other qualified 2020 disaster distributions on a 2020 Form 8915-E (2020 disasters), but qualified 2020 disaster distributions were NOT made to you in 2021	You checked the box on line 9 or 17 on the 2020 Form 8915-E	If you aren’t repaying those distributions and you did NOT receive any qualified distributions, STOP. You can’t use 2021 Form 8915-F (2020 disasters).	If you aren’t repaying those distributions and you did NOT receive any qualified distributions, STOP. You can’t use 2021 Form 8915-F (2020 disasters).
Qualified 2020 disaster distributions were not made to you in 2021 AND you did not file a 2020 Form 8915-E	You received qualified distributions for the Alaska (4585-DR-AK) disaster on January 1, 2021	Complete Part IV.	Complete Part IV.
Qualified 2020 disaster distributions were not made to you in 2021 AND you did not file a 2020 Form 8915-E	You did NOT receive qualified distributions on January 1, 2021, for 4585-DR-AK	STOP. You can’t use 2021 Form 8915-F.	STOP. You can’t use 2021 Form 8915-F.

2022 Form 8915-F (2020 Disasters)

IF . . . . . . . . . . . . . . . . . . . . . . . .	AND . . . . . . . . . . .	THEN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) AND you claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	You didn’t check the box on line 11 or 22 on the 2021 Form 8915-F (2020 disasters) AND/OR on line 9 or 17 on the 2020 Form 8915-E	Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022 Form 8915-F (2020 disasters).
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) AND you claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	You checked the box on line 11 or 22 on the 2021 Form 8915-F (2020 disasters) AND on line 9 or 17 on the 2020 Form 8915-E	If you are repaying those distributions, complete lines 14 and 25, as applicable, of your 2022 Form 8915-F.
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) AND you claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	You checked the box on line 11 or 22 on the 2021 Form 8915-F (2020 disasters) AND on line 9 or 17 on the 2020 Form 8915-E	If you aren’t repaying those distributions, you can’t use 2022 Form 8915-F (2020 disasters).
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) but you did not claim coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	You didn’t check the box on line 11 or 22 on the 2021 Form 8915-F (2020 disasters)	Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022 Form 8915-F (2020 disasters).
You claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E but not on a 2021 Form 8915-F (2020 disasters)	You didn’t check the box on line 9 or 17 on the 2020 Form 8915-E	Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022 Form 8915-F (2020 disasters).
You claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E but not on a 2021 Form 8915-F (2020 disasters)	You checked the box on line 9 or 17 on the 2020 Form 8915-E	If you are repaying those distributions, complete lines 14 and 25, as applicable, of your 2023 Form 8915-F (2020 disasters).
You claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E but not on a 2021 Form 8915-F (2020 disasters)	You checked the box on line 9 or 17 on the 2020 Form 8915-E	If you aren’t repaying those distributions, STOP. You can’t use 2023 Form 8915-F.
You did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) AND you did not claim coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	—	STOP. You can’t use 2023 Form 8915-F (2020 disasters).

2023 Form 8915-F (2020 Disasters)

IF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	AND . . . . . . . . . . . . . . . .	THEN . . . . . . . . . . . . . . . . . . . . . . . . . . .
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	You didn’t check the box on line 11 or 22 on that form	Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2023 Form 8915-F (2020 disasters).
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	You checked the box on line 11 or 22 on that form	If you are repaying qualified 2020 disaster distributions made in 2020 or in 2021, complete lines 14 and 25, as applicable, of your 2023 Form 8915-F (2020 disasters).
You claimed qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	You checked the box on line 11 or 22 on that form	If you aren’t repaying qualified 2020 disaster distributions made in 2020 or in 2021, you can’t use 2023 Form 8915-F (2020 disasters).
You claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E and you did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	—	If you are repaying coronavirus-related distributions or other qualified 2020 disaster distributions, complete lines 14 and 25, as applicable, of your 2023 Form 8915-F (2020 disasters).
You claimed coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E and you did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	—	If you aren’t repaying coronavirus-related distributions or other qualified 2020 disaster distributions, STOP. You can’t use 2023 Form 8915-F (2020 disasters).
You did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) AND you did not claim coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	—	STOP. You can’t use 2023 Form 8915-F (2020 disasters).

IF . . . . . . . . . . . . . . . . . . . . . . . .	AND . . . . . . . . . . .	THEN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: This is the last year in which a coronavirus-related distribution can be repaid. You cannot repay a coronavirus-related distribution later than 3 years and 1 day after the coronavirus-related distribution was received.

2024 Form 8915-F (2020 Disasters)

IF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	AND . . . . . . . . . . . . . . . .	THEN . . . . . . . . . . . . . . . . . . . . . . . . . . .
You claimed qualified 2020 disaster distributions other than coronavirus-related distributions on a 2020 Form 8915-E and you did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	—	If you are repaying qualified 2020 disaster distributions other than coronavirus-related distributions, complete lines 14 and 25, as applicable, of your 2024 Form 8915-F (2020 disasters).
You claimed qualified 2020 disaster distributions other than coronavirus-related distributions on a 2020 Form 8915-E and you did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters)	—	If you aren’t repaying qualified 2020 disaster distributions other than coronavirus-related distributions, STOP. You can’t use 2024 Form 8915-F (2020 disasters).
You did NOT claim qualified 2020 disaster distributions on a 2021 Form 8915-F (2020 disasters) AND you did not claim coronavirus-related distributions or other qualified 2020 disaster distributions on a 2020 Form 8915-E	—	STOP. You can’t use 2024 Form 8915-F (2020 disasters).
Note: Coronavirus-related distributions can NOT be repaid after 2023.