Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments

• Legal Form Number: 8915-C
• Year: 2023
• Issuer: Treasury Department
• Section: Treasury Department

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2023

Instructions for Form 8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code

unless otherwise noted.

General Instructions

Future Developments

For the latest information about developments related to

Form 8915-C and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form8915C.

What’s New

Repayments. The repayment period for a qualified 2018

disaster distribution ends 3 years and 1 day after the

distribution was received. This is particularly important if

your qualified 2018 disaster distribution was received in

2020. Repayments reported on 2023 Form 8915-C can be

used to reduce the income reportable on your 2020, 2021,

or 2022 tax return, as applicable; if you have already filed

your tax return for the year in question, you will need to

amend that return.

Coronavirus-Related Distributions

Did you repay coronavirus-related distributions for 2023?

If you did, do not use 2023 Form 8915-C to report those

repayments. Use Form 8915-F, Qualified Disaster

Retirement Plan Distributions and Repayments, instead.

We have retired Form 8915-E, Qualified 2020 Disaster

Retirement Plan Distributions and Repayments, which you

used to report coronavirus-related distributions and

repayments in 2020.

Purpose of Form

Use 2023 Form 8915-C to report qualified 2018 disaster

distribution repayments made in 2023 that were not

included on your 2022 Form 8915-C.

For repayments of distributions for qualified 2019,

2020, or later disasters, see Form 8915-D, Qualified 2019

Disaster Retirement Plan Distributions and Repayments,

and Form 8915-F, Qualified Disaster Retirement Plan

Distributions and Repayments, respectively, and their

instructions.

Note. Repayments of distributions from retirement plans

(other than IRAs) are reported in Part I, and repayments of

distributions from IRAs are reported in Part II.

For details on qualified 2018 disaster distributions,

see the 2018, 2019, and 2020 Instructions for

Form 8915-C.

Who Must File

File 2023 Form 8915-C if you made a repayment for 2023

of a qualified 2018 disaster distribution made in 2020.

TIP

When and Where To File

File 2023 Form 8915-C with your 2023 Form 1040,

1040-SR, or 1040-NR. If you are not required to file an

income tax return but are required to file 2023 Form

8915-C, fill in the address information on page 1 of Form

8915-C, sign the Form 8915-C, and send it to the IRS at

the same time and place you would otherwise file 2023

Form 1040, 1040-SR, or 1040-NR.

The timing of your repayments will determine whether

you need to file an amended return to claim them. See

Amending Form 8915-C, later.

Qualified 2018 Disaster Distribution

What 2018 Disasters Are Covered?

In order to have a qualified 2018 disaster distribution, you

must have been adversely affected by a qualified 2018

disaster, that is, a disaster listed in Table 1 at the end of

these instructions.

How Is a Qualified 2018 Disaster Distribution

Taxed?

Generally, a qualified 2018 disaster distribution is included

in your income in equal amounts over 3 years. However, if

you elected, you could have included the entire

distribution in your income in the year of the distribution. If

more than one distribution was made during the year, you

must have treated all distributions for that year the same

way. Any repayments made before you file your return, by

the due date (including extensions), and within the 3-year

period for making the repayment reduce the amount of the

distribution included in your income.

Also, qualified 2018 disaster distributions aren’t subject

to the additional 10% tax (or the 25% additional tax for

certain distributions from SIMPLE IRAs) on early

distributions.

Repayment of a Qualified 2018 Disaster

Distribution

An amount paid more than 3 years and 1 day after

the distribution was received cannot be treated as

a repayment. For example, if your qualified 2018

disaster distribution was received on May 25, 2020, and

you choose to repay the distribution, the repayment must

be made before May 26, 2023.

Do not use this form to report repayments of qualified

disaster distributions for disasters other than qualified

2018 disasters. See Form 8915-D, Qualified 2019

Disaster Retirement Plan Distributions and Repayments,

and Form 8915-F, Qualified Disaster Retirement Plan

Distributions and Repayments, respectively, and their

instructions, as applicable.

CAUTION

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Oct 23, 2023Cat. No. 72464Q