Changes to the Instructions for Form 8915-F (Rev. January 2023)


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

If you downloaded the Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments, revised January 2023, please be advised that they are being changed. We are removing three examples and revising the Worksheet 1B section. The examples being removed are for future tax years. Filers should rely on this update for the changes described.

Amending Form 8915-F

On page 7, Example 3 should be disregarded.  This example discusses repayments made in 2024.
On page 8, under Carrybacks, both Example 2 and Example 3 should be disregarded. These examples discuss repayments made in 2024.

Worksheet 1B

On page 13:

  • Replace all references to Worksheet 2 with Worksheet 1B.
  • Replace “the $20,000 limit” with “the $22,000 limit” in the fourth sentence in Example 2.  The fourth sentence should read as follows: You apply $2,000 of the April 30, 2022, distribution to Disaster 1, as $20,000 of the $22,000 limit was used in 2021.