Qualified 2019 Disaster Retirement Plan Distributions and Repayments, Federal Form 8915 D

Form 8915-D, also known as "Qualified 2019 Disaster Retirement Plan Distributions and Repayments," is a specific IRS form used solely for tax purposes related to 2019 disaster-affected retirement plan withdrawals. It helps you report income from these distributions and any subsequent repayments you make.

Who needs to file Form 8915-D?

You might need to file Form 8915-D if you meet ALL the following conditions:

  • Received a qualified 2019 disaster retirement plan distribution in 2021. This means you withdrew money from your retirement account due to a federally declared disaster in 2019 and elected to spread the income tax over 3 years (2021-2023).
  • Are reporting income from that distribution in 2023. This applies if you chose the 3-year spread option and are reporting the final portion of the income in 2023.
  • Made a repayment of the qualified 2019 disaster distribution in 2023. This means you deposited funds back into your retirement account within the 3-year repayment window.

Key points to remember:

  • Form 8915-D is for 2019 disaster distributions only. Use Form 8915-F for 2020 and later disaster-related withdrawals or coronavirus-related distributions.
  • File Form 8915-D with your 2023 tax return. Attach it to Form 1040 or 1040-SR.
  • Gather necessary documentation. This includes details about the qualified disaster, distribution amount, and any repayments made.

Additional notes:

  • Repayments exceeding the remaining distribution amount are considered "excess repayments." These are reported on Form 8915-D and may impact your tax liability.
  • The deadline to repay a qualified 2019 disaster distribution is 3 years and 1 day after the distribution date. Missed deadlines can affect your tax benefits.
  • Keep copies of all submitted forms and documentation for your records.