Desktop: Form 8915-F - FEMA Qualified Disasters

Beginning in 2021, Form 8915-F is used for disaster-related distributions from retirement accounts as well as repayments of distributions, both for the current year as well as prior years. The expectation is that it may be appended in the future years foregoing the need to establish a "new" 8915 Form each year. Since 8915-F is a multi-year form, preparer must indicate the year for which the form is applicable

Form 8915-F must be filed if either of the following apply:

• The taxpayer took a retirement distribution in 2020 and elected to spread over 3 years using Form 8915-E. Form 8915-F is used in 2021 and 2022 to report the 1/3 taxable portion for those years.
• The taxpayer made a repayment of a qualified disaster distribution from 2020 or after.

Do not use Form 8915-F in these scenarios:

• To report qualified 2020 disaster distributions made or received in 2020 for 2020 disasters. Those are reported on the 2020 individual tax return using Form 8915-E.
• To report repayment of prior year disasters as listed below:
  • 2017 Disaster repayments are reported on Form 8915-B.
  • 2018 Disaster repayments are reported on Form 8915-C.
  • 2019 Disaster repayments are reported on Form 8915-D.

FEMA Declared Disasters can be found here.

Note: Some areas of the country may have experienced more than one disaster, such as from multiple hurricanes, etc. Each Qualified FEMA Disaster has its own incident time period, declaration date, designated area, and closing date for claiming the disaster distribution.

2021 Disasters

Completing 8915-F for FEMA Qualified Distribution:

1.  For 2021 Disasters complete

• Part I - Total Distributions
• Enter FEMA Number
• Enter date of distribution
• Enter Distribution Maximum Limit
• Enter Distribution amount by type of plan
  • Retirement Plan
  • SEP, Simple IRA Plan
  • Roth Distribution
• Indicate if distribution is to be spread over 3 years
• Enter Repayments made prior to filing 2021 Tax Return including Extensions.

For 2020 Disasters 

• Returning Client
  1. Select Income
  2. Select IRA/Pension Distributions (1099R, RRB-1099-R)
  3. Select Specific Plan to [Edit]
  4. Select [Other] Box in the bottom menu of text window
  5. Select Form 8915-F, selecting Taxpayer or Spouse as applicable
  6. Required information will be auto-populated including current year reportable distribution  based on taxpayers' 2020 return.  
• New Client reported 2020 Disaster
  • Follow above steps through Step 5.
    • Part II - Retirement Plan Distributions 
      • • Line 9 = 1/3 of Total Distribution received by Taxpayer in 2020. 
        • Line 10 = Repayments made prior to filing 2020 Tax Return and reported on the 2020 Return. 
          • This includes both payments made in 2020 and 2021 which were reported on the 2020 return. (Determining Repayment Period is based on date return is filed including extensions.)

    • Part III - IRA's

      • • • Line 17 = 1/3 Total Distribution from IRA received by Taxpayer in 2020.
          • Line 18 = Repayments made prior to filing 2021 Tax Return and reporting on 2021 return.
            • • This includes both payments made in 2021 and 2022 which are being reported on 2021 tax return. (Determining Repayment Period is based on date return is filed including extensions.)

Additional Resources:

IRS: Instructions for Form 8915-F