Part I. Form 8915-F (2020
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
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. |
27
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/ 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. |
28
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. |
29
Get a plain-English answer with a citation back to this text.
Ask AI about this code