Instructions for Form 8915-A (2019)

Qualified 2016 Disaster Retirement Plan Distributions and Repayments

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

2019


General Instructions

Future Developments

For the latest information about developments related to Form 8915-A and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8915A.

What’s New

Hyphens added to form numbers.

Beginning in 2019, hyphens have been added to certain form numbers. Form 8915A is now Form 8915-A. Forms 8915B, 1040NR, and 1040X are now Forms 8915-B, 1040-NR, and 1040-X, respectively.

Purpose of Form

Use 2019 Form 8915-A if you were adversely affected by a 2016 disaster listed in Table 1. 2016 Disaster Areas and you received a distribution that qualifies for favorable tax treatment. For distributions for qualified 2017 disasters, see Form 8915-B and its instructions.

Qualified 2016 disaster distributions can't be made in 2019. Only repayments of qualified 2016 disaster distributions can be made in 2019.

Repayments of distributions from retirement plans (other than IRAs) are reported in Part I, and repayments of distributions from IRAs are reported in Part II.

Who Must File

File 2019 Form 8915-A if either of the following applies.

  • You received a qualified 2016 disaster distribution in 2017 that you are including in income in equal amounts over 3 years.

  • You made a repayment of a qualified 2016 disaster distribution in 2019.

 

When and Where To File

File 2019 Form 8915-A with your 2019 Form 1040, 1040-SR, or 1040-NR. If you are not required to file an income tax return but are required to file 2019 Form 8915-A, sign Form 8915-A and send it to the IRS at the same time and place you would otherwise file 2019 Form 1040, 1040-SR, or 1040-NR.

The timing of your repayments will determine whether you need to file an amended return to claim them. See Amending Form 8915-A, later.

Qualified 2016 Disaster Distribution

What 2016 Disasters Are Covered?

In order to have had a qualified 2016 disaster distribution, you must have been adversely affected by a disaster declared by the President in 2016. See Table 1.

How Is a Qualified 2016 Disaster Distribution Taxed?

Generally, a qualified 2016 disaster distribution is included in your income in equal amounts over 3 years. However, if you elected, you could have included the entire distribution in your income in the year of the distribution. If you received more than one distribution during 2016 or 2017, you must have treated all the distributions for that year the same way. Any repayments made before you file your 2019 return and by the due date (including extensions) reduce the amount of the distribution included in your income. Qualified 2016 disaster distributions aren't subject to the additional 10% tax (or the 25% additional tax for certain distributions from SIMPLE IRAs) on early distributions.

Repayment of a Qualified 2016 Disaster Distribution

If you choose, you can generally repay to an eligible retirement plan any portion of a qualified 2016 disaster distribution that is eligible for tax-free rollover treatment. Also, you can repay a qualified 2016 disaster distribution from a retirement plan made on account of hardship. However, see Exceptions below for qualified 2016 disaster distributions you can’t repay.

You have 3 years from the day after the date you received the distribution to make a repayment. The amount of your repayment cannot be more than the amount of the original distribution. Amounts that are repaid are treated as a trustee-to-trustee transfer and are not included in income. Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a rollover.

Include on 2019 Form 8915-A any repayments you make before filing your 2019 return. Do not include on your 2019 Form 8915-A any repayments you make later than the due date (including extensions) for filing your 2019 return. See Amending Form 8915-A, later. Also, any excess repayments you make for 2019 will be carried back to your 2017 or 2018 return; or back to your 2016 return if you are repaying a distribution reported on your 2016 Form 8915A.

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An amount paid more than 3 years and 1 day after the distribution was received cannot be treated as a repayment on your 2019 tax return. For example, if your qualified 2016 disaster distribution was received on October 4, 2016, and you choose to repay the distribution, the repayment for your 2019 tax return must be made before October 5, 2019.

Exceptions.

You cannot repay the following types of distributions.

  1. Qualified 2016 disaster distributions received as a beneficiary (other than a surviving spouse).

  2. Required minimum distributions.

  3. Any distribution (other than from an IRA) that is one of a series of substantially equal periodic payments made (at least annually) for:

    1. A period of 10 years or more,

    2. Your life or life expectancy, or

    3. The joint lives or joint life expectancies of you and your beneficiary.

 

Amending Form 8915-A

If, after filing your original return, you make a repayment, the repayment may reduce the amount of your qualified 2016 disaster distributions reported on that return. Depending on when a repayment is made, you may need to file an amended tax return to refigure your taxable income.

If you make a repayment after timely filing your 2019 tax return but by the due date of your 2019 return (including extensions), include the repayment on your amended 2019 Form 8915-A.

If you make a repayment after the due date of your 2019 return (including extensions), but before you timely file your 2020 return, include the repayment on your 2020 Form 8915-A. However, you may file an amended 2017 or 2018 Form 8915A or an amended 2019 Form 8915-A, if either of the following applies. (But see the example below. Also see the caution under Repayment of a Qualified 2016 Disaster Distribution, earlier, for limitations.)

  • You elected to include all of your qualified 2016 disaster distributions in income (instead of over 3 years) on your original 2017 return.

  • You received a qualified 2016 disaster distribution in 2017 and included it in income over 3 years. You can amend your 2017, 2018, or 2019 tax return, if applicable.

 

Example.

You received a qualified 2016 disaster distribution in the amount of $90,000 on January 15, 2017. You choose to spread the $90,000 over 3 years ($30,000 in income for 2017, 2018, and 2019). On November 19, 2019, you make a repayment of $40,000. For 2019, none of the qualified 2016 disaster distribution is included in income. The excess repayment of $10,000 ($40,000 - $30,000) can be carried back to 2017 or 2018.

File Form 1040-X, Amended U.S. Individual Income Tax Return, to amend a return you have already filed. Generally, Form 1040-X must be filed within 3 years after the date the original return was filed, or within 2 years after the date the tax was paid, whichever is later.

 

Specific Instructions

Married filers.

If both you and your spouse are required to file 2019 Form 8915-A, file a separate Form 8915-A for each of you.

Name and social security number (SSN).

If you file a joint return, enter only the name and SSN of the spouse whose information is being reported on the 2019 Form 8915-A.

Foreign address.

If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Part I—Qualified 2016 Disaster Distributions From Retirement Plans (Other Than IRAs)

Complete Part I if any of the following apply.

  • You had an amount on your 2017 Form 8915A, line 11, and you did not check the box on that line.

  • You made a repayment in 2019 of qualified 2016 disaster distribution amounts from line 10 of 2017 Form 8915A; or line 8 of 2016 Form 8915A. See the example below. Also see the caution under Repayment of a Qualified 2016 Disaster Distribution, earlier, for limitations.

 

Line 5.

At any time during the 3-year period beginning 1 day after the date you received a qualified 2016 disaster distribution, you can repay any portion of the distribution to an eligible retirement plan that is permitted to accept rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified 2016 Disaster Distribution, earlier, for details.

Enter on line 5 the amount of any repayments you made before filing your 2019 return. Do not include any repayments made later than the due date (including extensions) for that return nor any repayments of nontaxable amounts. If you repaid more than the amount on line 1 (including any excess repayments from 2018 on line 4), the excess can be carried back. Repayments made after the due date of your 2018 return (including extensions) but before the due date of your 2019 return (including extensions) generally will be reported on your 2019 tax return. Repayments made after the due date of your 2019 return (including extensions) but before the due date of your 2020 return (including extensions) generally will be reported on your 2020 tax return. However, you may have to file an amended return in certain situations. See Amending Form 8915-A, earlier. For a discussion of repayments made more than 3 years and 1 day after the qualified 2016 disaster distribution to which the repayment relates was received, see the caution under Repayment of a Qualified 2016 Disaster Distribution, earlier.

Example.

You received a $90,000 qualified 2016 disaster distribution on May 7, 2017, from your 401(k) plan. You had an economic loss in the Kansas Severe Storms and Flooding. On April 1, 2020, you repay $30,000 to your 401(k) plan. You file your return on April 10, 2020. Since the repayment was made before you filed your return, not later than the due date (including extensions) and within the 3-year period beginning 1 day after the distribution was received, you would enter the $30,000 repayment on line 5.

 

Part II—Qualified 2016 Disaster Distributions From Traditional, SEP, SIMPLE, and Roth IRAs

Complete Part II if any of the following apply.

  • You had an amount on your 2017 Form 8915A, line 26, and you did not check the box on that line.

  • You made a repayment in 2019 of qualified 2016 disaster distribution amounts from line 25 of 2017 Form 8915A; or line 16 of 2016 Form 8915A. See the example below. Also see the caution under Repayment of a Qualified 2016 Disaster Distribution, earlier, for limitations.

 

Line 12.

At any time during the 3-year period beginning 1 day after the date you received a qualified 2016 disaster distribution, you can repay any portion of the distribution to an eligible retirement plan that is permitted to accept rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified 2016 Disaster Distribution, earlier, for details.

Enter on line 12 the amount of any repayments you made before filing your 2019 return. Do not include any repayments made later than the due date (including extensions) for that return nor any repayments of nontaxable amounts. If you repaid more than the amount on line 8 (including any excess repayments from 2018 on line 11), the excess can be carried back. Repayments made after the due date of your 2018 return (including extensions) but before the due date of your 2019 return (including extensions) generally will be reported on your 2019 tax return. Repayments made after the due date of your 2019 return (including extensions) but before the due date of your 2020 return (including extensions) generally will be reported on your 2020 tax return. However, you may have to file an amended return in certain situations. See Amending Form 8915-A, earlier. For a discussion of repayments made more than 3 years and 1 day after the qualified 2016 disaster distribution to which the repayment relates was received, see the caution under Repayment of a Qualified 2016 Disaster Distribution, earlier.

Example.

You received a $60,000 qualified 2016 disaster distribution on May 1, 2017, from your traditional IRA. You had an economic loss due to the Tennessee wildfires. On April 1, 2020, you repay $30,000 to your traditional IRA. You file your return on April 10, 2020. Since the repayment was made before you filed your return, not later than the due date (including extensions) and within the 3-year period beginning 1 day after the distribution was received, you would enter the $30,000 repayment on line 12.

 

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If, in 2019, you made a repayment of a qualified 2017 disaster distribution that you opted to claim on Part III of 2017 Form 8915A, any repayments of that distribution in 2019 must be claimed on 2019 Form 8915-A, Part II. They can't be claimed on 2019 Form 8915-B, Qualified 2017 Disaster Retirement Plan Distributions and Repayments.

 

Example.

In 2017, you reported qualified 2016 disaster distributions on 2017 Form 8915A and qualified 2017 disaster distributions on 2017 Form 8915B. You elected to spread the repayments over 3 years on both forms. You had to complete 2017 Form 8606; you chose to enter the amounts from 2017 Form 8606, lines 15b and 25b, on 2017 Form 8915A, lines 22 and 23; and you entered -0- on 2017 Form 8915B, lines 13 and 14. You make a repayment of those qualified 2017 disaster distributions in November 2019. That repayment should be entered on your 2019 Form 8915-A, line 12, and not on 2019 Form 8915-B.

 

Instructions for Form 8915-A - Notices

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need this information to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are required to give us this information if you made certain contributions or received certain distributions from qualified plans, including IRAs, and other tax-favored accounts. Our legal right to ask for the information requested on this form is sections 6001, 6011, 6012(a), and 6109 and their regulations. If you don’t provide this information, or you provide incomplete or false information, you may be subject to penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, we may give this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

 

Table 1. 2016 Disaster Areas — Disasters Declared by the President in 2016

By State Type Date of Declaration Incident Period
Alabama Severe Storms, Tornadoes, Straight‐line Winds, and Flooding (DR‐4251) 1/21/2016 December 23, 2015 – December 31, 2015
Alaska Severe Storm (DR‐4257) 2/17/2016 December 12, 2015 – December 15, 2015
Arkansas Severe Storms, Tornadoes, Straight‐line Winds, and Flooding (DR‐4254) 2/5/2016 December 26, 2015 – January 22, 2016
Arkansas Severe Storms, Tornadoes, Straight‐line Winds, and Flooding (DR‐4270) 5/6/2016 March 08, 2016 – March 13, 2016
Delaware Severe Winter Storm and Flooding (DR‐4265) 3/16/2016 January 22, 2016 – January 23, 2016
District of Columbia (DC) Snowstorm (DR‐4260) 3/4/2016 January 22, 2016 – January 23, 2016
Florida Hurricane Matthew (DR‐4283) 10/8/2016 October 03, 2016 – October 19, 2016
Florida Hurricane Hermine (DR‐4280) 9/28/2016 August 31, 2016 – September 11, 2016
Georgia Severe Storms and Flooding (DR‐4259) 2/26/2016 December 22, 2015 – January 13, 2016
Georgia Hurricane Matthew (DR‐4284) 10/8/2016 October 04, 2016 – October 15, 2016
Hawaii Severe Storms, Flooding, Landslides, and Mudslides (DR‐4282) 10/6/2016 September 11, 2016 – September 14, 2016
Idaho Severe Winter Storms (DR‐4252) 2/1/2016 December 16, 2015 – December 27, 2015
Iowa Severe Storms, Straight‐line Winds, and Flooding (DR‐4281) 9/29/2016 August 23, 2016 – August 27, 2016
Iowa Severe Storms and Flooding (DR‐4289) 10/31/2016 September 21, 2016 – October 03, 2016
Kansas Severe Storms and Flooding (DR‐4287) 10/20/2016 September 02, 2016 – September 12, 2016
Kentucky Severe Storms, Tornadoes, Flooding, Landslides, and Mudslides (DR‐4278) 8/26/2016 July 02, 2016 – July 09, 2016
Louisiana Severe Storms and Flooding (DR‐4263) 3/13/2016 March 08, 2016 – April 08, 2016
Louisiana Severe Storms and Flooding (DR‐4277) 8/14/2016 August 11, 2016 – October 02, 2016
Maryland Severe Winter Storm and Snowstorm (DR‐4261) 3/4/2016 January 22, 2016 – January 23, 2016
Maryland Severe Storm and Flooding (DR‐4279) 9/16/2016 July 30, 2016 – July 31, 2016
Mississippi Severe Storms and Flooding (DR‐4268) 3/25/2016 March 09, 2016 – March 29, 2016
Mississippi Severe Storms, Tornadoes, Straight‐line Winds, and Flooding (DR‐4248) 1/4/2016 December 23, 2015 – December 28, 2015
Missouri Severe Storms, Tornadoes, Straight‐line Winds, and Flooding (DR‐4250) 1/21/2016 December 23, 2015 – January 09, 2016
Montana Severe Winter Storm and Straight‐line Winds (DR‐ 4271) 5/24/2016 April 15, 2016 – April 16, 2016
Montana Tornado (DR‐4275) 8/3/2016 June 11, 2016
New Jersey Severe Winter Storm and Snowstorm (DR‐4264) 3/14/2016 January 22, 2016 – January 24, 2016
North Carolina Hurricane Matthew (DR‐4285) 10/9/2016 October 04, 2016 – October 25, 2016
Oklahoma Severe Storms and Flooding (DR‐4274) 7/15/2016 June 11, 2016 – June 13, 2016
Oklahoma Severe Winter Storms and Flooding (DR‐4256) 2/10/2016 December 26, 2015 – January 05, 2016
Oregon Severe Winter Storms, Straight‐line Winds, Flooding, Landslides, and Mudslides (DR‐4258) 2/17/2016 December 06, 2015 – December 23, 2015
Pennsylvania Severe Winter Storm and Snowstorm (DR‐4267) 3/23/2016 January 22, 2016 – January 23, 2016
Pennsylvania Severe Storms and Flooding (DR‐4292) 12/2/2016 October 20, 2016 – October 21, 2016
South Carolina Hurricane Matthew (DR‐4286) 10/11/2016 October 04, 2016 – October 30, 2016
Tennessee Wildfires (DR‐4293) 12/15/2016 November 28, 2016 – December 09, 2016
Texas Severe Storms and Flooding (DR‐4269) 4/25/2016 April 17, 2016 – April 30, 2016
Texas Severe Storms and Flooding (DR‐4272) 6/11/2016 May 22, 2016 – June 24, 2016
Texas Severe Storms, Tornadoes, and Flooding (DR‐4266) 3/19/2016 March 07, 2016 – March 29, 2016
Texas Severe Winter Storms, Tornadoes, Straight‐line Winds, and Flooding (DR‐4255) 2/9/2016 December 26, 2015 – January 22, 2016
Virginia Severe Winter Storm and Snowstorm (DR‐4262) 3/7/2016 January 22, 2016 – January 23, 2016
Virginia Hurricane Matthew (DR‐4291) 11/2/2016 October 07, 2016 – October 15, 2016
Washington Severe Storms, Straight‐line Winds, Flooding, Landslides, and Mudslides (DR‐4249) 1/15/2016 November 12, 2015 – November 21, 2015
Washington Severe Winter Storm, Straight‐line Winds, Flooding, Landslides, Mudslides, and a Tornado (DR‐4253) 2/2/2016 December 01, 2015 – December 14, 2015
West Virginia Severe Storms, Flooding, Landslides, and Mudslides (DR‐4273) 6/25/2016 June 22, 2016 – June 29, 2016
Wisconsin Severe Storms and Flooding (DR‐4276) 8/9/2016 July 11, 2016 – July 12, 2016
Wisconsin Severe Storms, Flooding, and Mudslides (DR‐4288) 10/20/2016 September 21, 2016 – September 22, 2016