Form 8915-F: Qualified Disaster Retirement Plan Distributions
Published November 5, 2026
Form 8915-F is titled Qualified Disaster Retirement Plan Distributions and Repayments. You use it to report withdrawals from a retirement plan that were made because of a qualified disaster, and any repayments of those withdrawals. The current revision is dated December 2025. It covers disasters from 2021 and later. IRS: Form 8915-F (Rev. December 2025)
What a qualified disaster is
A qualified disaster is a disaster the IRS links to a federal major disaster declaration. The IRS lists each disaster by its FEMA number at FEMA.gov/disaster/declarations. You put that FEMA number on Form 8915-F. Whether you received a qualified disaster distribution depends on the rules in the instructions. Read them before you file. IRS: Instructions for Form 8915-F (Rev. December 2025), Qualified Disaster Distribution
The dollar limit
For each qualified disaster from 2021 and later, the total of your qualified disaster distributions from all plans is limited to $22,000. The instructions say the earlier limit for 2020 disasters was $100,000. You can split the amount among plans by any reasonable method, as long as the total stays within the limit. IRS: Instructions for Form 8915-F (Rev. December 2025), Dollar limit
How the income is taxed
In general, a qualified disaster distribution is included in your income in equal amounts over 3 years. The spread starts with the year you received the distribution. You can elect to include the full amount in the year you received it. The distribution is not subject to the additional 10% tax on early distributions. IRS: Instructions for Form 8915-F (Rev. December 2025), How Is a Qualified Disaster Distribution Taxed?
If a taxpayer who spread the income dies before the 3-year period ends, the rest goes on the deceased taxpayer's final return. IRS: Instructions for Form 8915-F, Qualified Disaster Distribution
Repayments
You can repay a qualified disaster distribution. Repayments made by your return's due date, including extensions, and no later than 3 years and 1 day after you received the distribution, reduce the amount you include in income. A missed date can change how much you include in income. IRS: Instructions for Form 8915-F (Rev. December 2025), When and Where To File
Which return the form goes with
File Form 8915-F with your Form 1040, 1040-SR, or 1040-NR for the tax year you check in item A on the form. The instructions give an example. A 2025 Form 8915-F for 2024 disasters goes with your 2025 return. IRS: Instructions for Form 8915-F (Rev. December 2025), When and Where To File
Amounts spread over several years
If you took the distribution in an earlier year, the spread can continue into later years. Each later Form 8915-F reports the income from earlier distributions that you include that year. If you need to change a return you already filed, the instructions have a separate section on amending Form 8915-F. IRS: Instructions for Form 8915-F (Rev. December 2025), Amending Form 8915-F
Gather these papers first
- Plan statements that show each distribution and its date.
- The FEMA number for each disaster you used.
- Records of any repayments and the dates you made them.
- Your prior-year Form 8915-F, if you claimed a distribution before.
The prior-year form matters because the instructions use it to decide which lines you complete. Item B asks for the calendar year the disaster began. Item C has room for up to six FEMA numbers. If you are married and both spouses had a distribution, each spouse files a separate Form 8915-F.
Related reading
Read the 10% early withdrawal tax and its exceptions to see how other withdrawals are treated. Read Form 1099-R basics to learn what your plan reports to the IRS.
General information, not advice for your situation.
Sources: Sources: IRS, Form 8915-F (Rev. December 2025), Qualified Disaster Retirement Plan Distributions and Repayments (https://www.irs.gov/pub/irs-pdf/f8915f.pdf); IRS, Instructions for Form 8915-F (Rev. December 2025) (https://www.irs.gov/pub/irs-pdf/i8915f.pdf) This is general information, not advice about your specific return.
