Qualified 2019 Disaster Retirement Plan Distributions and Repayments, Federal Form 8915-D (2023)

Form 8915-D is for individuals affected by 2019 disasters who received qualified retirement plan distributions that year and are reporting income or making repayments in 2023. This form helps the IRS understand your situation and apply special tax rules.

What's the purpose of Form 8915-D?

  • Report income from qualified 2019 disaster distributions spread over 3 years (2021-2023)
  • Report repayments made in 2023 for qualified 2019 disaster distributions

Who needs to file Form 8915-D?

  • You received a qualified 2019 disaster retirement plan distribution in 2021 and are spreading the income over 3 years.
  • You received a qualified 2019 disaster retirement plan distribution in 2020 or 2021 and made a repayment in 2023.

What qualifies as a "qualified 2019 disaster retirement plan distribution"?

  • You received the distribution in 2020 or 2021.
  • You live in an area declared a disaster area by the President in 2019.
  • You suffered an economic loss due to the disaster.

Important notes:

  • Form 8915-F is used for 2020 and later disasters and coronavirus-related distributions.
  • Repayments made after the due date of your 2022 return (including extensions) but before the due date of your 2023 return (including extensions) are reported on your 2023 Form 8915-D.
  • Keep accurate records of your disaster loss, distribution, and repayments.

For the current year's Form 8915-D, click here.