8915-D

Qualified 2019 Disaster Retirement Plan Distributions and Repayments

Agency
IRS
Revision
2024
Fillable fields
30
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8915-D online
Page 1 of form 8915-D

Form 8915-D: Qualified 2019 Disaster Retirement Plan Distributions and Repayments

Form 8915-D is titled Qualified 2019 Disaster Retirement Plan Distributions and Repayments. The instructions say 2024 Form 8915-D is used to report repayments made in 2024 of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster. This page covers the 2024 form.

The instructions say the repayment period for a qualified 2019 disaster distribution ends 3 years and 1 day after the distribution was received, and that the only qualified 2019 disaster distributions that could be repaid in 2024 are those made in 2021 for that disaster. Repayments reported on the 2024 form can reduce the income reported on a 2021, 2022 or 2023 return, as applicable.

Coronavirus-related distributions and qualified 2021 and later disasters are covered by Form 8915-F instead. You can fill out the form free in your browser on this page and download the result without an account.

What's on Form 8915-D

Name, SSN and address

Name and social security number, plus an address block filled in only when the form is filed by itself and not with a tax return. A box marks an amended return.

Part I: retirement plans (other than IRAs)

Lines 1a to 5 bring forward amounts from the 2023 Form 8915-D, figure any excess repayment from 2023 and add repayments made for 2024.

Part II: IRAs

Lines 6a to 10 do the same for traditional, SEP, SIMPLE and Roth IRAs.

Lines 5 and 10

The total of the remaining excess and 2024 repayments. The form says this amount can be carried back to a prior year to reduce the amount subject to tax in that year.

Signature and paid preparer

A signature area used only when the form is filed by itself and not with a tax return, and a paid preparer section.

How to fill out Form 8915-D

  1. 1

    Top of page 1

    The instructions say to write "Puerto Rico Earthquakes (DR-4473-PR)" at the top of page 1 of the 2024 Form 8915-D.

  2. 2

    Lines 1a to 3

    Part I is completed for 2024 repayments of amounts from line 10 of the 2021 Form 8915-D. Enter amounts from lines 6 and 1 of the 2023 form, subtract for line 2a, enter on line 2b any part already carried back, and subtract for line 3.

  3. 3

    Line 4

    Enter repayments made in 2024 of qualified disaster distributions made in 2021 for the disaster. The instructions say to include only repayments made within the 3-year repayment period and not repayments of nontaxable amounts.

  4. 4

    Lines 6a to 9 for IRAs

    Part II is completed for 2024 repayments of amounts from line 26 of the 2021 Form 8915-D. It uses lines 13 and 8 of the 2023 form and follows the same steps as Part I.

  5. 5

    Lines 5 and 10, and carrybacks

    Add the lines as the form shows. For a carryback, the instructions name the line of the 2021, 2022 or 2023 Form 8915-D to use and a sentence to write on the dotted line beside it.

Why fill Form 8915-D on indox

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Where it goes, repayment period and amended returns

Where it goes

The instructions say to file it with 2024 Form 1040, 1040-SR or 1040-NR. When no income tax return is required, it goes to the IRS by itself at the same time and place that return would otherwise be filed.

Repayment period

The instructions say an amount paid more than 3 years and 1 day after the distribution was received cannot be treated as a repayment, and a repayment cannot be more than the original distribution.

Distributions that cannot be repaid

The instructions list distributions received as a beneficiary (other than a surviving spouse), required minimum distributions, and certain series of substantially equal periodic payments from plans other than IRAs.

Amended returns

The instructions say an amended return may be needed depending on when a repayment is made. They point to Form 1040-X, generally filed within 3 years after the original return was filed or within 2 years after the tax was paid, whichever is later.

Early distribution tax

The instructions say these distributions aren't subject to the additional 10% tax (or the 25% additional tax for certain distributions from SIMPLE IRAs) on early distributions.

Related forms

Who files Form 8915-D?

  • People who repaid in 2024

    The instructions say to file 2024 Form 8915-D if a repayment was made in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.

  • Married filers

    The instructions say that if both spouses are required to file Form 8915-D, each files a separate form. On a joint return, enter only the name and SSN of the spouse whose information is reported on that form.

  • Filers with no income tax return

    The instructions say someone not required to file an income tax return but required to file this form fills in the address on page 1, signs the form and sends it at the time and place the return would otherwise be filed.

  • Not for other disasters

    The form says not to use it for repayments of qualified disaster distributions for disasters other than the Puerto Rico Earthquakes (DR-4473-PR) disaster. Form 8915-F covers coronavirus-related distributions and 2021 and later disasters.

The form is filed by the individual who made the repayment, with an individual income tax return or by itself.

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Questions about Form 8915-D

Which disaster does the 2024 Form 8915-D cover?

The instructions say it reports 2024 repayments of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.

What about coronavirus-related distributions?

The instructions say 2023 was the last year in which a coronavirus-related distribution could be repaid, and those repayments were reported on Form 8915-F.

How is a qualified 2019 disaster distribution taxed?

The instructions say it is generally included in income in equal amounts over 3 years, unless the entire distribution was elected to be included in the year of the distribution.

Is a repayment treated as a rollover?

The instructions say repaid amounts are treated as a trustee-to-trustee transfer and are not included in income, and a repayment to an IRA is not considered a rollover for the one-rollover-per-year limitation.

Can Form 8915-D be filed without a tax return?

Yes, when no income tax return is required. The instructions say to fill in the address on page 1, sign the form and send it at the time and place the return would otherwise be filed.

What happens to an excess repayment?

The form says the amount on line 5 or line 10 can be carried back to a prior year to reduce the amount subject to tax in that year, which may involve an amended return.