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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments

Section references are to the Internal Revenue Code When and Where To File
unless otherwise noted.
File 2023 Form 8915-C with your 2023 Form 1040,
1040-SR, or 1040-NR. If you are not required to file an
General Instructions income tax return but are required to file 2023 Form
8915-C, fill in the address information on page 1 of Form
Future Developments 8915-C, sign the Form 8915-C, and send it to the IRS at
For the latest information about developments related to the same time and place you would otherwise file 2023
Form 8915-C and its instructions, such as legislation Form 1040, 1040-SR, or 1040-NR.
enacted after they were published, go to IRS.gov/
Form8915C. The timing of your repayments will determine whether
you need to file an amended return to claim them. See
What’s New Amending Form 8915-C, later.

Repayments. The repayment period for a qualified 2018 Qualified 2018 Disaster Distribution
disaster distribution ends 3 years and 1 day after the
distribution was received. This is particularly important if What 2018 Disasters Are Covered?
your qualified 2018 disaster distribution was received in In order to have a qualified 2018 disaster distribution, you
2020. Repayments reported on 2023 Form 8915-C can be must have been adversely affected by a qualified 2018
used to reduce the income reportable on your 2020, 2021, disaster, that is, a disaster listed in Table 1 at the end of
or 2022 tax return, as applicable; if you have already filed these instructions.
your tax return for the year in question, you will need to
amend that return. How Is a Qualified 2018 Disaster Distribution
Coronavirus-Related Distributions Taxed?
Did you repay coronavirus-related distributions for 2023? Generally, a qualified 2018 disaster distribution is included
If you did, do not use 2023 Form 8915-C to report those in your income in equal amounts over 3 years. However, if
repayments. Use Form 8915-F, Qualified Disaster you elected, you could have included the entire
Retirement Plan Distributions and Repayments, instead. distribution in your income in the year of the distribution. If
We have retired Form 8915-E, Qualified 2020 Disaster more than one distribution was made during the year, you
Retirement Plan Distributions and Repayments, which you must have treated all distributions for that year the same
used to report coronavirus-related distributions and way. Any repayments made before you file your return, by
repayments in 2020. the due date (including extensions), and within the 3-year
period for making the repayment reduce the amount of the
Purpose of Form distribution included in your income.
Use 2023 Form 8915-C to report qualified 2018 disaster
Also, qualified 2018 disaster distributions aren’t subject
distribution repayments made in 2023 that were not
to the additional 10% tax (or the 25% additional tax for
included on your 2022 Form 8915-C.
certain distributions from SIMPLE IRAs) on early
For repayments of distributions for qualified 2019, distributions.
2020, or later disasters, see Form 8915-D, Qualified 2019
Disaster Retirement Plan Distributions and Repayments, Repayment of a Qualified 2018 Disaster
and Form 8915-F, Qualified Disaster Retirement Plan Distribution
Distributions and Repayments, respectively, and their An amount paid more than 3 years and 1 day after
instructions. ! the distribution was received cannot be treated as
Note. Repayments of distributions from retirement plans CAUTION a repayment. For example, if your qualified 2018
(other than IRAs) are reported in Part I, and repayments of disaster distribution was received on May 25, 2020, and
distributions from IRAs are reported in Part II. you choose to repay the distribution, the repayment must
be made before May 26, 2023.
For details on qualified 2018 disaster distributions,
TIP see the 2018, 2019, and 2020 Instructions for Do not use this form to report repayments of qualified
Form 8915-C. disaster distributions for disasters other than qualified
2018 disasters. See Form 8915-D, Qualified 2019
Disaster Retirement Plan Distributions and Repayments,
Who Must File and Form 8915-F, Qualified Disaster Retirement Plan
File 2023 Form 8915-C if you made a repayment for 2023 Distributions and Repayments, respectively, and their
of a qualified 2018 disaster distribution made in 2020. instructions, as applicable.

Oct 23, 2023 Cat. No. 72464Q

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If you choose, you can generally repay to an eligible Depending on when a repayment is made, you may
retirement plan any portion of a qualified 2018 disaster need to file an amended tax return to refigure your taxable
distribution that is eligible for tax-free rollover treatment. income.
Also, you can repay a qualified 2018 disaster distribution
made from a retirement plan on account of hardship. Include on 2023 Form 8915-C any repayments you
However, see Exceptions, later, for qualified 2018 disaster made in 2023. Do not include on your 2023 Form 8915-C
distributions you can’t repay. any repayments you made after the end of the 3-year
repayment period for your distribution.
You have 3 years from the day after the date you
received the distribution to make a repayment. The If you make the repayment in 2023 for qualified 2018
amount of your repayment cannot be more than the disaster distributions made in 2020:
amount of the original distribution. Amounts that are • You may file an amended 2020 Form 8915-C, if you
repaid are treated as a trustee-to-trustee transfer and are elected on your original 2020 Form 8915-C to include all
not included in income. Also, for purposes of the of your qualified 2018 disaster distributions in income in
one-rollover-per-year limitation for IRAs, a repayment to 2020, instead of over 3 years; or
an IRA is not considered a rollover. • You may file an amended 2020, 2021, or 2022 Form
8915-C, as applicable, if you spread the distributions in
Include on 2023 Form 8915-C any repayments made in income over 3 years.
2023 for qualified 2018 disaster distributions, but only if
the repayments are made within the 3-year repayment Carrybacks. Follow Step 1 and Step 2 below when
period for the distribution and were not reported on your carrying back amounts. These steps are followed by
2022 Form 8915-C. See Amending Form 8915-C, later, for examples.
information on the years to which repayments can apply. Step 1. Determine the line(s) to use. If the original
Exceptions. You cannot repay the following types of distribution was not an IRA distribution and you are
distributions. carrying an excess repayment back to:
• 2020, include the carried back amount on 2020 Form
1. Qualified 2018 disaster distributions received as a 8915-C, line 18;
beneficiary (other than a surviving spouse). • 2021, include the carried back amount on 2021 Form
2. Required minimum distributions. 8915-C, line 7; and/or
3. Any distribution (other than from an IRA) that is one • 2022, include the carried back amount on 2022 Form
of a series of substantially equal periodic payments made 8915-C, line 5.
(at least annually) for: If the original distribution was an IRA distribution and
a. A period of 10 years or more, you are carrying an excess repayment back to:
b. Your life or life expectancy, or • 2020, include the carried back amount on 2020 Form
8915-C, line 34;
c. The joint lives or joint life expectancies of you and • 2021, include the carried back amount on 2021 Form
your beneficiary. 8915-C, line 16; and/or
• 2022, include the carried back amount on 2022 Form
Eligible retirement plan. An eligible retirement plan can
8915-C, line 12.
be any of the following.
• A qualified pension, profit-sharing, or stock bonus plan Step 2. Add this sentence. Write "$_______
(including a 401(k) plan). carryback from [enter here the year the excess carryback
• A qualified annuity plan. occurred] Form 8915-C" on the dotted line to the left of the
• A tax-sheltered annuity contract. line on which you are including the carried back amount.
• A governmental section 457 deferred compensation Example 1. You received a qualified 2018 disaster
plan. distribution from your traditional IRA in the amount of
• A traditional, traditional SEP, traditional SIMPLE, Roth, $90,000 on May 11, 2020. You elected to recognize in
Roth SEP, or Roth SIMPLE IRA. 2020 all the income from the distribution. On May 3, 2023,
you make a repayment of $45,000. You made no other
Prior to January 1, 2023, traditional SEP and
repayments. The entire $45,000 is an excess repayment
TIP traditional SIMPLE IRAs were simply called SEP
on your 2023 Form 8915-C, as you have no income from
and SIMPLE IRAs; and Roth SEP and Roth
qualified 2018 disaster distributions to report for 2023 and
SIMPLE IRAs didn't exist. In 2023, the term "traditional"
the repayment was made before the 3-year period for
was added to the SEP and SIMPLE IRA names to
repayment of the distribution ended. You carry the entire
distinguish them from Roth SEP and Roth SIMPLE IRAs,
$45,000 back to 2020. You enter $45,000 on your
which were introduced in section 601 of the Secure 2.0
amended 2020 Form 8915-C, line 34. On the dotted line to
Act of 2022 and effective beginning January 1, 2023.
the left of line 34, you write “$45,000 carryback from 2023
Form 8915-C.”
Amending Form 8915-C
Example 2. You received a qualified 2018 disaster
File Form 1040-X, Amended U.S. Individual Income Tax distribution from your traditional IRA in the amount of
Return, to amend a return you have already filed. $90,000 on May 11, 2020. You chose to spread the
Generally, Form 1040-X must be filed within 3 years after $90,000 over 3 years ($30,000 in income for 2020, 2021,
the date the original return was filed, or within 2 years after and 2022). On April 28, 2023, you make a repayment of
the date the tax was paid, whichever is later. $65,000. The entire $65,000 is an excess repayment on
your 2023 Form 8915-C, as you have no income from

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qualified 2018 disaster distributions to report for 2023 and line 1a and $30,000 on line 1b of your 2023 Form 8915-C.
the repayment was made before the 3-year period for You entered $10,000 on line 2a of your 2023 Form
repayment of the distribution ended. You carry $30,000 of 8915-C. Because you have already carried back the full
the excess back to 2022; $30,000 of the excess back to $10,000, you would include $10,000 on 2023 Form
2021; and $5,000 of the excess back to 2020. You enter 8915-C, line 2b.
$30,000 on your amended 2022 Form 8915-C, line 12;
Line 4. At any time during the 3-year period that begins
$30,000 on your amended 2021 Form 8915-C, line 16;
the day after the date you received a qualified 2018
and $5,000 on your amended 2020 Form 8915-C, line 34.
disaster distribution, you can repay any portion of the
On the dotted line to the left of these lines, you write
distribution to an eligible retirement plan that accepts
"$30,000 excess repayment from 2023 Form 8915-C" on
rollover contributions. You cannot, however, repay more
the 2021 and 2022 forms and “$5,000 excess repayment
than the amount of the original distribution. See
from 2023 Form 8915-C” on the 2020 form.
Repayment of a Qualified 2018 Disaster Distribution,
earlier, for details.
Specific Instructions Enter on line 4 the amount of any repayments you
made in 2023. Do not include any repayments made for a
Married filers. If both you and your spouse are required
qualified 2018 disaster distribution later than the 3-year
to file Form 8915-C, file a separate Form 8915-C for each
repayment period for that distribution or any repayments
of you.
of nontaxable amounts. You may have to file an amended
Name and social security number (SSN). If you file a return in certain situations. See Amending Form 8915-C,
joint return, enter only the name and SSN of the spouse earlier.
whose information is being reported on that Form 8915-C.
Part II—Qualified 2018 Disaster
Foreign address. If you have a foreign address, enter
the city name on the appropriate line. Do not enter any Distributions From Traditional, SEP,
other information on that line, but also complete the SIMPLE, and Roth IRAs
spaces below that line. Do not abbreviate the country
name. Follow the country's practice for entering the postal Complete Part II if you made a repayment in 2023 of
code and the name of the province, county, or state. qualified 2018 disaster distribution amounts from line 26
of 2020 Form 8915-C.
Write at the top of page 1. Write, at the top of page 1 of
your 2023 Form 8915-C, the full name of each of your Line 7b. Enter the amount from line 7a that you have
qualified 2018 disasters for which you are repaying a already carried back to a prior year.
qualified 2018 disaster distribution on your 2023 Form Example. You received a qualified 2018 disaster
8915-C. Include the state, territory, or tribal government distribution from your traditional IRA in the amount of
and the FEMA DR number in Table 1. For example, you $90,000 on November 15, 2020. This is the only qualified
would enter "Confederated Tribes of the Colville 2018 disaster distribution you have ever received. You
Reservation Flooding (DR-4384)." chose to spread the $90,000 over 3 years ($30,000 in
income for 2020, 2021, and 2022). You did not make a
Part I—Qualified 2018 Disaster repayment until November 10, 2022, when you made a
Distributions From Retirement Plans repayment of $40,000. On your 2022 Form 8915-C, you
entered totals of $40,000 on line 13 and $30,000 on line 8.
(Other Than IRAs) On December 1, 2023, you filed an amended 2020 return
Complete Part I if you made a repayment in 2023 of carrying back the excess repayment of $10,000 ($40,000
qualified 2018 disaster distribution amounts from line 10 − $30,000) to line 34 of your 2020 Form 8915-C and wrote
of 2020 Form 8915-C. “$10,000 excess repayment from 2021 Form 8915-C” on
the dotted line to the left of line 34. You transfer the
Line 2b. Enter the amount from line 2a that you have
amounts on lines 13 and 8 of your 2022 Form 8915-C to
already carried back to a prior year.
your 2023 Form 8915-C, entering $40,000 on line 6a and
Example. You received a qualified 2018 disaster $30,000 on line 6b of your 2023 Form 8915-C. You
distribution from your 401(k) retirement plan in the amount entered $10,000 on line 7a of your 2023 Form 8915-C.
of $90,000 on November 15, 2020. This is the only Because you have already carried back the full $10,000,
qualified 2018 disaster distribution you have ever you would include $10,000 on 2023 Form 8915-C, line 7b.
received. You chose to spread the $90,000 over 3 years
($30,000 in income for 2020, 2021, and 2022). You did not Line 9. At any time during the 3-year period that begins
make a repayment until November 10, 2022, when you the day after the date you received a qualified 2018
made a repayment of $40,000. On your 2022 Form disaster distribution, you can repay any portion of the
8915-C, you enter totals of $40,000 on line 6 and $30,000 distribution to an eligible retirement plan that accepts
on line 1. On December 1, 2023, you filed an amended rollover contributions. You cannot, however, repay more
2020 return carrying back the excess repayment of than the amount of the original distribution. See
$10,000 ($40,000 − $30,000) to line 18 of your 2020 Form Repayment of a Qualified 2018 Disaster Distribution,
8915-C and wrote “$10,000 excess repayment from 2022 earlier, for details.
Form 8915-C” on the dotted line to the left of line 18. You Enter on line 9 the amount of any repayments you
transfer the amounts on lines 6 and 1 of your 2022 Form made in 2023. Do not include any repayments made for a
8915-C to your 2023 Form 8915-C, entering $40,000 on qualified 2018 disaster distribution later than the 3-year

Instructions for Form 8915-C (2023) -3-

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repayment period for that distribution or any repayments records relating to a form or its instructions must be
of nontaxable amounts. You may have to file an amended retained as long as their contents may become material in
return in certain situations. See Amending Form 8915-C, the administration of any Internal Revenue law. Generally,
earlier. tax returns and return information are confidential, as
required by section 6103. However, we may give this
Privacy Act and Paperwork Reduction information to the Department of Justice for civil and
Act Notice criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions to
We ask for the information on this form to carry out the
carry out their tax laws. We may also disclose this
Internal Revenue laws of the United States. We need this
information to other countries under a tax treaty, to federal
information to ensure that you are complying with these
and state agencies to enforce federal nontax criminal
laws and to allow us to figure and collect the right amount
laws, or to federal law enforcement and intelligence
of tax. You are required to give us this information if you
agencies to combat terrorism.
made certain contributions or received certain
distributions from qualified plans, including IRAs, and The average time and expenses required to complete
other tax-favored accounts. Our legal right to ask for the and file this form will vary depending on individual
information requested on this form is sections 6001, 6011, circumstances. For the estimated averages, see the
6012(a), and 6109 and their regulations. If you don’t instructions for your income tax return.
provide this information, or you provide incomplete or false
information, you may be subject to penalties. You are not If you have suggestions for making this form simpler,
required to provide the information requested on a form we would be happy to hear from you. See the instructions
that is subject to the Paperwork Reduction Act unless the for your income tax return.
form displays a valid OMB control number. Books or

-4- Instructions for Form 8915-C (2023)

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Table 1. Qualified 2018 Disaster Areas for Form 8915-C
Disaster Area                       Qualified 2018 Disaster                                                                       Date of Declaration Disaster Period aka Incident Period
Alabama                             Severe Storms And Tornadoes (DR-4362)                                                         April 26, 2018      March 19, 2018 - March 20, 2018
Alabama                             Hurricane Michael (DR-4406)                                                                   November 05, 2018   October 10, 2018 - October 13, 2018
Alaska                              Flooding (DR-4391)                                                                            September 05, 2018  May 11, 2018 - May 13, 2018
Alaska                              Earthquake (DR-4413)                                                                          January 31, 2019    November 30, 2018
American Samoa                      Tropical Storm Gita (DR-4357)                                                                 March 02, 2018      February 07, 2018 - February 12, 2018
California                          Wildfires And High Winds (DR-4382)                                                            August 04, 2018     July 23, 2018 - September 19, 2018
California                          Wildfires (DR-4407)                                                                           November 12, 2018   November 08, 2018 - November 25, 2018
Confederated Tribes of the Colville Flooding (DR-4384)                                                                            August 17, 2018     May 05, 2018 - May 28, 2018
Reservation
Connecticut                         Severe Storms, Tornadoes, And Straight-line Winds (DR-4385)                                   August 20, 2018     May 15, 2018
Connecticut                         Severe Storms And Flooding (DR-4410)                                                          December 05, 2018   September 25, 2018 - September 26, 2018
Florida                             Hurricane Michael (DR-4399)                                                                   October 11, 2018    October 07, 2018 - October 19, 2018
Georgia                             Hurricane Michael (DR-4400)                                                                   October 14, 2018    October 09, 2018 - October 23, 2018
Guam                                Typhoon Mangkhut (DR-4398)                                                                    October 01, 2018    September 10, 2018 - September 11, 2018
Havasupai Tribe                     Severe Storms, Flooding, And Landslides (DR-4389)                                             August 31, 2018     July 11, 2018 - July 12, 2018
Hawaii                              Severe Storms, Flooding, Landslides, And Mudslides (DR-4365)                                  May 08, 2018        April 13, 2018 - April 16, 2018
Hawaii                              Kilauea Volcanic Eruption And Earthquakes (DR-4366)                                           May 11, 2018        May 03, 2018 - August 17, 2018
Hawaii                              Hurricane Lane (DR-4395)                                                                      September 27, 2018  August 22, 2018 - August 29, 2018
Indiana                             Severe Storms And Flooding (DR-4363)                                                          May 04, 2018        February 14, 2018 - March 04, 2018
Iowa                                Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4386)                         August 20, 2018     June 06, 2018 - July 02, 2018
Iowa                                Severe Storm And Tornadoes (DR-4392)                                                          September 12, 2018  July 19, 2018
Kansas                              Severe Storms, Straight-line Winds, And Flooding (DR-4403)                                    October 19, 2018    September 01, 2018 - September 08, 2018
Kansas                              Severe Storms, Straight-line Winds, And Flooding (DR-4417)                                    February 25, 2019   October 04, 2018 - October 15, 2018
Kentucky                            Severe Storms, Flooding, Landslides, And Mudslides (DR-4358)                                  April 12, 2018      February 09, 2018 - February 14, 2018
Kentucky                            Severe Storms, Tornadoes, Flooding, Landslides, And Mudslides (DR-4361)                       April 26, 2018      February 21, 2018 - March 21, 2018
Maine                               Severe Storm And Flooding (DR-4367)                                                           May 30, 2018        March 02, 2018 - March 08, 2018
Maryland                            Severe Storms And Flooding (DR-4374)                                                          June 25, 2018       May 15, 2018 - May 19, 2018
Maryland                            Severe Storm And Flooding (DR-4376)                                                           July 02, 2018       May 27, 2018 - May 28, 2018
Massachusetts                       Severe Winter Storm And Flooding (DR-4372)                                                    June 25, 2018       March 02, 2018 - March 03, 2018
Massachusetts                       Severe Winter Storm And Snowstorm (DR-4379)                                                   July 19, 2018       March 13, 2018 - March 14, 2018
Michigan                            Severe Storms, Flooding, Landslides, And Mudslides (DR-4381)                                  August 02, 2018     June 16, 2018 - June 18, 2018
Minnesota                           Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4390)                         September 05, 2018  June 15, 2018 - July 12, 2018
Minnesota                           Severe Storms And Flooding (DR-4414)                                                          February 01, 2019   October 09, 2018 - October 11, 2018
Mississippi                         Severe Storms, Flooding, And Tornado (DR-4415)                                                February 14, 2019   December 27, 2018 - December 28, 2018
Montana                             Flooding (DR-4388)                                                                            August 30, 2018     April 12, 2018 - May 06, 2018
Montana                             Flooding (DR-4405)                                                                            October 31, 2018    May 01, 2018 - June 10, 2018
Nebraska                            Severe Winter Storm and Straight-line Winds (DR-4375)                                         June 29, 2018       April 13, 2018 - April 18, 2018
Nebraska                            Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4387)                         August 27, 2018     June 17, 2018 - July 01, 2018
New Hampshire                       Severe Winter Storm And Snowstorm (DR-4371)                                                   June 08, 2018       March 13, 2018 - March 14, 2018
New Hampshire                       Severe Storm And Flooding (DR-4370)                                                           June 08, 2018       March 02, 2018 - March 08, 2018
New Jersey                          Severe Winter Storm And Snowstorm (DR-4368)                                                   June 08, 2018       March 06, 2018 - March 07, 2018
New York                            Severe Storms And Flooding (DR-4397)                                                          October 01, 2018    August 13, 2018 - August 15, 2018
North Carolina                      Tornado And Severe Storms (DR-4364)                                                           May 08, 2018        April 15, 2018
North Carolina                      Hurricane Florence (DR-4393)                                                                  September 14, 2018  September 07, 2018 - September 29, 2018
North Carolina                      Tropical Storm Michael (DR-4412)                                                              January 31, 2019    October 10, 2018 - October 12, 2018
Northern Mariana Islands            Typhoon Mangkhut (DR-4396)                                                                    September 29, 2018  September 10, 2018 - September 11, 2018
Northern Mariana Islands            Super Typhoon Yutu (DR-4404)                                                                  October 26, 2018    October 24, 2018 - October 26, 2018
Ohio                                Severe Storms, Landslides, And Mudslides (DR-4360)                                            April 17, 2018      February 14, 2018 - February 25, 2018
Oklahoma                            Wildfires (DR-4373)                                                                           June 25, 2018       April 11, 2018 - April 20, 2018
Pennsylvania                        Severe Storms And Flooding (DR-4408)                                                          November 27, 2018   August 10, 2018 - August 15, 2018
South Carolina                      Hurricane Florence (DR-4394)                                                                  September 16, 2018  September 08, 2018 - October 08, 2018
Texas                               Severe Storms And Flooding (DR-4377)                                                          July 06, 2018       June 19, 2018 - July 13, 2018
Texas                               Severe Storms And Flooding (DR-4416)                                                          February 25, 2019   September 10, 2018 - November 02, 2018
Tohono O’odham Nation               Severe Storms And Flooding (DR-4409)                                                          November 30, 2018   October 01, 2018 - October 03, 2018
Vermont                             Severe Storm And Flooding (DR-4380)                                                           July 30, 2018       May 04, 2018 - May 05, 2018
Virginia                            Hurricane Florence (DR-4401)                                                                  October 15, 2018    September 08, 2018 - September 21, 2018
Virginia                            Tropical Storm Michael (DR-4411)                                                              December 18, 2018   October 09, 2018 - October 16, 2018
Washington                          Severe Winter Storms, Straight-line Winds, Flooding, Landslides, Mudslides, Tornado (DR-4418) March 04, 2019      December 10, 2018 - December 24, 2018
West Virginia                       Severe Storms, Flooding, Landslides, And Mudslides (DR-4359)                                  April 17, 2018      February 14, 2018 - February 20, 2018
West Virginia                       Severe Storms, Flooding, Landslides, And Mudslides (DR-4378)                                  July 12, 2018       May 28, 2018 - June 03, 2018
Wisconsin                           Severe Storms, Straight-line Winds, And Flooding (DR-4383)                                    August 10, 2018     June 15, 2018 - June 19, 2018
Wisconsin                           Severe Storms, Tornadoes, Straight-line Winds, Flooding, And Landslides (DR-4402)             October 18, 2018    August 17, 2018 - September 14, 2018

Instructions for Form 8915-C (2023)                                                                       -5-

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