IRS Form 8915-F

Unexpected disasters can create serious financial challenges for families. When a federally declared disaster damages a home, interrupts employment, or creates emergency expenses, some taxpayers may consider taking money from a retirement account to cover immediate needs. However, withdrawing retirement funds can create tax consequences that are not always easy to understand.

IRS Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments, helps eligible taxpayers report certain retirement distributions associated with qualifying disasters and track repayments or income that must be reported over time.

For individuals and families in Grand Rapids, Kentwood, Wyoming, and throughout West Michigan, understanding this form can help when preparing federal income taxes after a disaster-related financial hardship.

AIM Financial helps taxpayers organize tax documents, understand unfamiliar IRS forms, and prepare federal income tax returns accurately.

What Is IRS Form 8915-F?

Form 8915-F is used to report qualifying disaster-related distributions from eligible retirement plans and individual retirement arrangements (IRAs). It also helps taxpayers calculate amounts that may need to be included in income over multiple years and report eligible repayments.

The IRS introduced Form 8915-F as a continuing form for qualified 2020 and later disasters. It replaced Form 8915-E for relevant reporting after 2020. The same Form 8915-F can be used for eligible distributions and related reporting in later tax years, depending on the disaster and applicable rules. <Cite refs={[“turn633228search2″,”turn633228search0”]}/>

It is important to understand that not every retirement withdrawal made after a disaster qualifies for special tax treatment. The taxpayer must meet the requirements for the particular disaster and distribution.

Who May Need Form 8915-F?

Form 8915-F may be relevant to taxpayers who received eligible retirement distributions after being affected by a qualifying disaster.

Potential situations include:

• Individuals affected by a federally declared disaster: A taxpayer suffered financial hardship because of a qualifying disaster and received an eligible retirement distribution.
• Retirement account owners: An individual received a distribution from an eligible employer retirement plan or IRA and needs to determine how it should be reported.
• Taxpayers reporting income over multiple years: An eligible distribution may have been subject to a special income-inclusion schedule.
• Taxpayers who repaid a distribution: An eligible repayment may affect the amount that remains taxable or requires additional reporting.

The rules differ depending on the disaster year and the applicable federal law. A taxpayer who withdrew retirement funds during an emergency should not assume that the withdrawal automatically qualifies.

How Disaster-Related Retirement Distributions May Be Taxed

Ordinarily, distributions from traditional retirement accounts can be taxable. Depending on the taxpayer’s age and circumstances, an additional tax may also apply to certain early distributions.

Special federal disaster provisions have sometimes allowed eligible taxpayers to spread qualifying distributions across multiple tax years, repay eligible amounts, or receive other relief from the usual tax rules.

For qualified disaster distributions associated with 2021 and later disasters, the IRS instructions generally describe a limit of $22,000 per qualified disaster. The higher $100,000 limit applied to qualified 2020 disaster distributions under the earlier rules. Eligibility and the precise treatment depend on the applicable law and circumstances. <Cite refs={[“turn633228search18″,”turn633228search0”]}/>

These provisions are not a blanket exemption from tax. Depending on the distribution and applicable rules, some or all of the amount may still be taxable.

How to Prepare IRS Form 8915-F

Taxpayers who believe they may need Form 8915-F should collect the relevant documents before preparing their returns.

1. Identify the disaster

Determine which federally declared disaster affected you and verify that it meets the IRS requirements. The IRS instructions direct taxpayers to FEMA’s disaster declaration information to identify the applicable disaster and its declaration details.

2. Gather retirement distribution documents

Collect Form 1099-R and any other statements showing distributions from retirement plans or IRAs. These documents help establish the amount withdrawn, the account involved, and the year in which the distribution occurred.

3. Confirm eligibility

Review the Form 8915-F instructions for the applicable tax year and disaster. Not every disaster, account withdrawal, or financial hardship qualifies for special treatment.

4. Determine how much income must be reported

Depending on the applicable rules, a qualified distribution may have to be reported over a period of years rather than entirely in the year it was received. Taxpayers should review prior-year returns and previously filed Forms 8915-F to determine what remains reportable.

5. Review repayment eligibility

Some taxpayers may be able to repay eligible distributions. Repayment rules and deadlines depend on the applicable disaster provisions. Keep proof of each repayment and check the IRS instructions to determine how it affects the tax return.

6. Complete the appropriate sections

Form 8915-F includes sections for identifying the disaster, reporting distributions, calculating taxable amounts, and handling eligible repayments. The form is attached to Form 1040, Form 1040-SR, or Form 1040-NR, as applicable. <Cite refs={[“turn633228search20″,”turn633228search0”]}/>

Use the version and instructions for the correct tax year. The IRS revised the form for 2025, including a new line 5a and related adjustments to the line numbering, so taxpayers should not simply copy calculations from an older version. <Cite refs={[“turn633228search0″,”turn633228search20”]}/>

Common Form 8915-F Mistakes to Avoid

Taxpayers should watch for these common errors:

• Assuming any disaster-related withdrawal qualifies.
• Forgetting to report an eligible distribution.
• Reporting the entire distribution in one year when special multi-year reporting applies.
• Overlooking repayments that may affect taxable income.
• Failing to review previously filed forms.
• Using the wrong form revision.
• Assuming disaster-related retirement distributions are always tax-free.

Careful recordkeeping is especially important when the distribution and any repayments span multiple tax years.

How AIM Financial Can Help With Disaster-Related Tax Questions

After a disaster, taxpayers may have many financial concerns beyond filing their tax returns. Retirement account withdrawals, repayments, and special tax provisions can make the filing process more complicated.

AIM Financial provides tax preparation assistance for individuals and families in Grand Rapids, Kentwood, Wyoming, and throughout West Michigan. If you received a retirement distribution following a qualifying disaster, are unsure how it should be reported, or need help reviewing a prior-year return, contact AIM Financial to discuss your tax preparation needs.

Having your Form 1099-R statements, prior tax returns, and repayment records available can help make the review more efficient.

For official guidance, visit the IRS pages for Form 8915-F and the Instructions for Form 8915-F.

This article is for general educational purposes only. Eligibility depends on the specific disaster, distribution, repayment history, and applicable federal tax rules. Consult the IRS instructions or a qualified tax professional before claiming special disaster-related tax treatment.