Form 8915‑F is the IRS form used to report:
- New disaster‑related retirement withdrawals, and
- Continuing taxable amounts or repayments from prior‑year qualified disaster distributions.
It is the IRS’s permanent disaster distribution form for 2021 and later disasters, replacing prior alphabetical forms.
🟩 PART 1 — NEW 2025 DISASTER WITHDRAWALS
Use this section if you:
✔ Made an early withdrawal in 2025 due to a qualified disaster, or
✔ Repaid part of a 2025 disaster distribution.
This section appears after entering your 2025 Form 1099‑R.
🔶 Step‑by‑Step Guide 1099-R entry field
1. “Did you make an early withdrawal due to a qualified disaster?”
Select YES to open 2025 Form 8915‑F.
2. Select the type of retirement account
Choose the correct category from:
- Non‑IRA plan (401k, 403b, 457, pension)
- Traditional/SEP/SIMPLE IRA
- Roth IRA
3. Enter the taxable portion of your 2025 qualified distribution
This is the qualified portion of your 1099‑R.
IRS allows up to $22,000 per disaster for 2021+ disasters.
5. Amount of non‑qualified disaster distributions
Enter the portion that does NOT meet IRS disaster requirements.
6. Amount of repayment made before filing this return
Enter 2025 repayments to any eligible plan or IRA.
Repayments reduce your 2025 taxable amount.
7. Calendar year in which the disaster occurred
Choose 2025, or the year your FEMA disaster began.
8. Disaster declaration date
Use the official FEMA declaration date.
9. Earliest & latest distribution dates
Enter the actual dates you withdrew funds in 2025.
Disaster distribution windows often extend 179 days after the disaster start date under SECURE 2.0.
10. Federal disaster number (FEMA DR‑####)
Enter your disaster’s FEMA number.
11. Disaster beginning date & disaster end date
Enter official FEMA start and end dates for your disaster.
12. Elect NOT to spread the taxable amount over 3 years
Leave unchecked to use IRS’s 3‑year income spread.
Check the box to tax everything in 2025 instead.
🟦 PART 2 — PRIOR‑YEAR DISASTER DISTRIBUTIONS
Use this section ONLY if:
✔ You took a qualified disaster distribution in 2024, 2023, or 2022, AND
✔ You chose the 3‑year income spread, AND
✔ You’re reporting the next 1/3 or a repayment made in 2025.
Do NOT use this section for new 2025 withdrawals.
Navigation: Federal Section > Income > 8915-F (Deferred Retirement Income Due to Disaster Relief in a Prior Year)
🔷 Step‑by‑Step Field Guide (8915-F)
1. Calendar year in which disaster occurred
Select 2024, 2023, or 2022 — based on the year the FEMA disaster happened, not when you withdrew money.
2. Check the appropriate box if it applies
✔ “2024 Form 8915‑F, Line 11 or Line 22 is checked.”
Check if your 2024 Form 8915‑F indicates you're continuing the 3‑year spread.
(Line 11 = non‑IRA, Line 22 = IRA)
✔ “2023 Form 8915‑E, Line 9 or 17 is checked.”
Only for 2020 COVID distributions where you elected NOT to use the 3‑year spread.
🔷 NON‑IRA DISTRIBUTIONS SECTION
Income from 2024 Form 8915‑F, Line 11
Enter the 2024 1/3 taxable amount.
Income from 2023 Form 8915‑E, Line 9
Only applies to old 2020 COVID distributions.
Any additional repayments not previously claimed
Enter 2025 repayments made to your plan.
Total Repayments — from 2024 Form 8915‑F, Line 14
Enter Line 14 from your 2024 8915‑F.
Any amount from Line 14 carried back to a prior year
Enter only if you amended past returns.
Total Income — from 2024 Form 8915‑F, Line 13
Used by the program to compute your remaining 1/3 for 2025.
🔷 IRA DISTRIBUTIONS SECTION
Income from 2024 Form 8915‑F, Line 22
Enter your 2024 1/3 taxable IRA amount.
Income from 2023 Form 8915‑E, Line 17
For 2020 COVID distributions only.
Any additional repayments not previously claimed
Enter 2025 IRA repayments.
Repayments description
Briefly describe the repayment.
Total Repayments — from 2024 Form 8915‑F, Line 25
Enter the amount from last year’s form.
Any amount carried back to a prior year
Only when amending.
Total Income — from 2024 Form 8915‑F, Line 24
Used to compute remaining taxable income for 2025.
🟧 How We Calculate Your Results
After completing all screens, the program will:
- Apply the penalty waiver for qualified disaster distributions.
- Generate Form 8915‑F for e‑file with your 1040.
- Accurately compute carry‑over income, repayments, and taxable amounts.