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For more information on how to report distributions and
repayments, see the Instructions for Form 8915-B (in the
case of qualified 2017 disasters), the Instructions for Form
8915-C (in the case of qualified 2018 disasters), the In-
structions for Form 8915-D (in the case of qualified 2019
disasters), or the Instructions for Form 8915-F (in the case
of qualified distributions received in 2020 and later years).
Exceptions. You cannot repay the following types of
distributions.
1. Qualified disaster distributions received as a benefi-
ciary (other than as a surviving spouse).
2. Required minimum distributions.
3. Periodic payments (other than from an IRA) that are
for:
a. A period of 10 years or more,
b. Your life or life expectancy, or
c. The joint lives or joint life expectancies of you and
your beneficiary.
Repayment of distributions if reporting under the
1-year election. If you elect to include all of your quali-
fied disaster distributions received in a year in income for
that year and then repay any portion of the distribution
during the allowable 3-year period, the amount repaid will
reduce the amount included in income for the year of dis-
tribution. If the repayment is made after the due date (in-
cluding extensions) for your return for the year of distribu-
tion, you will need to file, with an amended return, a
revised Form 8915-B (if the repayment is for a qualified
2017 disaster distribution), a revised Form 8915-C (if the
repayment is for a qualified 2018 disaster distribution), a
revised Form 8915-D (if the repayment is for a qualified
2019 disaster distribution), or a revised Form 8915-F (in
the case of qualified distributions received in 2020 and
later years). See Amending Your Return, later.
Example. Maria received a $45,000 qualified disaster
distribution on November 1, 2020. After receiving reim-
bursement from her insurance company for a casualty
loss, Maria repays $45,000 of the qualified distribution on
March 31, 2021. She reported the distribution and the re-
payment on Form 8915-E, which she filed with her timely
filed 2020 tax return. As a result, no portion of the distribu-
tion is included in income on her return.
Repayment of qualified disaster distributions if re-
porting under the 3-year method. If you are reporting
the qualified disaster distribution in income over a 3-year
period and you repay any portion of the qualified disaster
distribution to an eligible retirement plan before filing your
2020 tax return, the repayment will reduce the portion of
the distribution that is included in income in 2020. If you
repay a portion after the due date (including extensions)
for filing your 2020 return, the repayment will reduce the
portion of the distribution that is included in income on
your 2021 return, unless you are eligible to amend your
2018, 2019, or 2020 return, as applicable. If, during a year
in the 3-year period, you repay more than is otherwise in-
cludible in income for that year, the excess may be carried
forward or back to reduce the amount included in income
for the year.
Example. John received a $90,000 qualified disaster
distribution from his pension plan on November 15, 2019.
He doesn't elect to include the entire distribution in his
2019 income, but elects to include $30,000 on each of his
2019, 2020, and 2021 returns. On November 10, 2020,
John repays $45,000. He makes no other repayments
during the allowable 3-year period. John may report the
distribution and repayment in either of the following ways.
•
Report $0 in income on his 2020 return, and carry the
$15,000 excess repayment ($45,000 – $30,000) for-
ward to 2021 and reduce the amount reported in that
year to $15,000.
•
Report $0 in income on his 2020 return, report
$30,000 on his 2021 return, and file an amended re-
turn for 2019 to reduce the amount previously inclu-
ded in income to $15,000 ($30,000 – $15,000).
Repayment of Qualified 2018, 2019,
and 2020 Distributions for the
Purchase or Construction of a Main
Home
If you received a qualified distribution to purchase or con-
struct a main home in certain major disaster areas, you
can repay all or any part of that distribution to an eligible
retirement plan during the period beginning on the first
day of the incident period of a qualified disaster and end-
ing on June 17, 2020 (June 25, 2021, for qualified 2020
distributions).
To be a qualified distribution, the distribution must meet
all of the following requirements.
1. The distribution is a hardship distribution from a
401(k) plan, a hardship distribution from a tax-shel-
tered annuity plan (403(b) plan), or a qualified
first-time homebuyer distribution from an IRA.
2. The distribution was received during the period begin-
ning on the date which is 180 days before the first day
of the incident period of the qualified disaster and
ending on the date which is 30 days after the last day
of such incident period.
3. The distribution was to be used to purchase or con-
struct a main home in the disaster area and was not
purchased or constructed because of the disaster.
Any amount that is repaid during the period beginning
on the first day of the incident period of such qualified dis-
aster and ending on June 17, 2020 (June 25, 2021, for
qualified 2020 distributions), is treated as a
trustee-to-trustee transfer and is not included in income.
Also, for purposes of the one-rollover-per-year limitation
for IRAs, a repayment to an IRA is not considered a roll-
over.
A qualified distribution not repaid before June 18, 2020
(June 25, 2021, for qualified 2020 distributions), may be
Chapter 3 Disaster-Related Relief Page 39