Internal Revenue Service United States Department of the Treasury

Instructions for Form 8915 (2009)

Qualified Hurricane Retirement Plan Distributions and Repayments

Section references are to the Internal Revenue Code unless otherwise noted.

2009


Table of Contents

  • General Instructions
    • Purpose of Form
      • Parts I and II
    • Additional Information
    • Who Must File
    • When and Where to File
    • How is a Qualified Hurricane Distribution Taxed?
    • Qualified Hurricane Distribution
      • Repayment of a Qualified Hurricane Distribution
        • Amending Form 8915
          • Example 1.
          • Example 2.
      • Specific Instructions
        • Part I—Qualified Hurricane Distributions From Retirement Plans (other than IRAs)
          • Line 4
          • Line 5
        • Part II—Qualified Hurricane Distributions From Traditional, SEP, SIMPLE, and Roth IRAs
          • Line 9
          • Line 10
      • Instructions for Form 8915 - Notices
        • Privacy Act and Paperwork Reduction Act Notice.
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