Form 8915-F: Instructions and Key Details for Tax Year 2025
Form 8915-F is used to report qualified disaster distributions from retirement accounts, including retirement plans (other than IRAs), traditional IRAs, and Roth IRAs. This form allows taxpayers affected by federally declared disasters to access funds from their retirement accounts without incurring the usual 10% early withdrawal penalty, under specific conditions.
Key Sections and Worksheets
- Worksheet 2 (Line 12): Used to calculate total income from distributions made in prior years from retirement plans other than IRAs. This worksheet requires entering amounts from column (c) of the previous year’s Form 8915-F.
- Worksheet 4 (Line 23): Designed to determine total income from IRA distributions made in prior years. Taxpayers must enter the disaster year (item B) and tax return year (item A) to complete this worksheet.
- Worksheet 1B: Used when directed by line 1a of Form 8915-F. It includes distributions from retirement plans (other than IRAs), traditional IRAs, and Roth IRAs made in the current year.
Important Instructions
- “This year” refers to the tax year selected in item A of Form 8915-F. For example, if 2025 is selected, “this year” is 2025.
- Taxpayers must attach completed worksheets (1A-1, 1B, 2, 3, 4, and 5) to their Form 8915-F if used to determine amounts for specific lines.
- Supplemental information includes entering the disaster’s FEMA number and the start and end dates of the distribution period for the disaster.
How to Use Form 8915-F
Taxpayers should refer to Parts I and II of Appendix A, “Which Lines Should I Use,” to determine which lines of Form 8915-F are required based on the disaster year and tax return year. The form includes examples and filled-in worksheets to guide users through the process.
Source:
Instructions for Form 8915-F (Rev. 12-2025)
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.