Download:
pdf |
pdf2024
Instructions for Form 8915-D
Qualified 2019 Disaster Retirement Plan Distributions and Repayments
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-D and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8915D.
What’s New
Repayments. The repayment period for a qualified 2019
disaster distribution ends 3 years and 1 day after the
distribution was received. The only qualified 2019 disaster
distributions for which you could make repayments in
2024 are those made in 2021 for the 2019 Puerto Rico
Earthquakes (DR-4473-PR) disaster. Repayments
reported on 2024 Form 8915-D can be used to reduce the
income reportable on your 2021, 2022, or 2023 tax return,
as applicable, for qualified disaster distributions for that
disaster. If you have already filed your tax return for the
year in question, you will need to amend that return.
Coronavirus-Related Distributions
2023 was the last year in which a coronavirus-related
distribution could be repaid. Repayments were reported
on Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments.
Purpose of Form
Use 2024 Form 8915-D to report repayments in 2024 of
qualified disaster distributions for the 2019 Puerto Rico
Earthquakes (DR-4473-PR) disaster.
For repayments of distributions for qualified 2021 and
later disasters, see Form 8915-F and its 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.
Who Must File
File 2024 Form 8915-D if you made a repayment in 2024
of a qualified disaster distribution for the 2019 Puerto Rico
Earthquakes (DR-4473-PR) disaster.
When and Where To File
File 2024 Form 8915-D with your 2024 Form 1040,
1040-SR, or 1040-NR. If you are not required to file an
income tax return but are required to file 2024 Form
8915-D, fill in the address information on page 1 of Form
8915-D, sign the Form 8915-D, and send it to the IRS at
the same time and place you would otherwise file 2024
Form 1040, 1040-SR, or 1040-NR.
Jul 25, 2024
The timing of your repayments will determine whether
you need to file an amended return to claim them. See
Amending Form 8915-D, later.
Qualified 2019 Disaster Distribution
What 2019 Disasters Are Covered?
In order to have a qualified 2019 disaster distribution for
which you are reporting repayments on a 2024 Form
8915-D, you must have been adversely affected by the
2019 Puerto Rico Earthquakes (DR-4473-PR) disaster
listed in Table 1 at the end of these instructions.
How Is a Qualified Disaster Distribution for the
2019 Puerto Rico Earthquakes (DR-4473-PR)
Disaster Taxed?
Generally, a qualified disaster distribution for the 2019
Puerto Rico Earthquakes (DR-4473-PR) disaster 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 disaster distributions for the 2019 Puerto
Rico Earthquakes (DR-4473-PR) disaster 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 2019 Disaster
Distribution
An amount paid more than 3 years and 1 day after
the distribution was received cannot be treated as
CAUTION a repayment. For example, if your qualified
disaster distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster was received on May 25, 2021,
and you choose to repay the distribution, the repayment
must be made before May 26, 2024.
!
If you choose, you can generally repay to an eligible
retirement plan any portion of a qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster that is eligible for tax-free rollover
treatment. Also, you can repay a qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster made from a retirement plan on
account of hardship. However, see Exceptions, later, for
distributions you can’t repay.
You have 3 years from the day after the date you
received the distribution to make a repayment. The
Instructions for Form 8915-D (2024) Catalog Number 73788N
Department of the Treasury Internal Revenue Service www.irs.gov
amount of your repayment cannot be more than the
amount of the original distribution. Amounts that are
repaid are treated as a trustee-to-trustee transfer and are
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 rollover.
Include on 2024 Form 8915-D any repayments made in
2024 for qualified disaster distributions for the 2019
Puerto Rico Earthquakes (DR-4473-PR) but only if the
repayments are made within the 3-year repayment period
for the distribution. See Amending Form 8915-D, later, for
information on the years to which repayments can apply.
Exceptions. You cannot repay the following types of
distributions.
1. Distributions received as a beneficiary (other than a
surviving spouse).
2. Required minimum distributions.
3. Any distribution (other than from an IRA) that is one
of a series of substantially equal periodic payments made
(at least annually) 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.
Eligible retirement plan. For tax year 2024, an eligible
retirement plan can be any of the following.
• A qualified pension, profit-sharing, or stock bonus plan
(including a 401(k) plan).
• A qualified annuity plan.
• A tax-sheltered annuity contract.
• A governmental section 457 deferred compensation
plan.
• A traditional, traditional SEP, traditional SIMPLE, Roth,
Roth SEP, or Roth SIMPLE IRA.
Prior to January 1, 2023, traditional SEP and
TIP traditional SIMPLE IRAs were simply called SEP
and SIMPLE IRAs, and Roth SEP and Roth
SIMPLE IRAs didn't exist. In 2023, the term "traditional"
was added to the SEP and SIMPLE IRA names to
distinguish them from Roth SEP and Roth SIMPLE IRAs,
which were introduced in section 601 of the SECURE 2.0
Act of 2022 and effective beginning January 1, 2023.
Amending Form 8915-D
File Form 1040-X, Amended U.S. Individual Income Tax
Return, to amend a return you have already filed.
Generally, Form 1040-X must be filed within 3 years after
the date the original return was filed, or within 2 years after
the date the tax was paid, whichever is later.
Depending on when a repayment is made, you may
need to file an amended tax return to refigure your taxable
income.
Include on 2024 Form 8915-D any repayments you
made in 2024. Do not include on your 2024 Form 8915-D
any repayments you made after the end of the 3-year
repayment period for your distribution.
In addition, if you make the repayment in 2024 for
qualified disaster distributions made in 2021 for the 2019
Puerto Rico Earthquakes (DR-4473-PR) disaster:
2
• You may file an amended 2021 Form 8915-D, as
applicable, if you received a qualified disaster distribution
in 2021 for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster and you elected on your original
2021 Form 8915-D to include the distribution in income in
2021, as applicable, instead of over 3 years; or
• You may file an amended 2021, 2022, or 2023 Form
8915-D, as applicable, if you received a qualified disaster
distribution in 2021 for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster and you spread it in income over 3
years.
Carrybacks. Follow Step 1 and Step 2 below when
carrying back amounts. These steps are followed by
examples.
Step 1. Determine the line(s) to use. If the original
distribution was not an IRA distribution and you are
carrying an excess repayment back to:
• 2021, include the carried back amount on 2021 Form
8915-D, line 18;
• 2022, include the carried back amount on 2022 Form
8915-D, line 7; and/or
• 2023, include the carried back amount on 2023 Form
8915-D, line 5.
If the original distribution was an IRA distribution and
you are carrying an excess repayment back to:
• 2021, include the carried back amount on 2021 Form
8915-D, line 34;
• 2022, include the carried back amount on 2022 Form
8915-D, line 16; and/or
• 2023, include the carried back amount on 2023 Form
8915-D, line 12.
Step 2. Add this sentence. Write "$_______
carryback from [enter here the year the excess carryback
occurred] Form 8915-D" on the dotted line to the left of the
line on which you are including the carried back amount.
Example 1. You received a qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster from your traditional IRA in the
amount of $90,000 on May 11, 2021. You elected to
recognize in 2021 all the income from the distribution. On
May 3, 2024, you make a repayment of $45,000. The
entire $45,000 is an excess repayment on your 2024 Form
8915-D, as you have no income from distributions to
report on your 2024 Form 8915-D and the repayment was
made before the 3-year period for repayment of the
distribution ended. You carry the entire $45,000 back to
2021. You enter $45,000 on your amended 2021 Form
8915-D, line 34. On the dotted line to the left of line 34,
you write “$45,000 carryback from 2024 Form 8915-D.”
Example 2. You received a qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster from your traditional IRA in the
amount of $90,000 on May 10, 2021. You chose to spread
the $90,000 over 3 years ($30,000 in income for 2021,
2022, and 2023). On May 3, 2024, you make a repayment
of $65,000. For 2024, the entire $65,000 is an excess
repayment on your 2024 Form 8915-D, as you have no
income from distributions to report on your 2024 Form
8915-D and the repayment was made before the 3-year
period for repayment of the distribution ended. You
choose to carry $30,000 of the excess back to 2023,
$30,000 of the excess back to 2022, and $5,000 of the
Instructions for Form 8915-D (2024)
excess back to 2021. You enter $30,000 on your amended
2021 Form 8915-D, line 34, and on your amended 2022
Form 8915-D, line 16; and $5,000 on your amended 2023
Form 8915-D, line 12. On the dotted line to the left of
these lines, you write “$30,000 excess repayment from
2024 Form 8915-D” on the 2021 and 2022 forms and
"$5,000 excess repayment from 2024 Form 8915-D" on
the 2023 form.
Specific Instructions
Married filers. If both you and your spouse are required
to file Form 8915-D, file a separate Form 8915-D for each
of you.
Name and social security number (SSN). If you file a
joint return, enter only the name and SSN of the spouse
whose information is being reported on that Form 8915-D.
Foreign address. If you have a foreign address, enter
the city name on the appropriate line. Do not enter any
other information on that line, but also complete the
spaces below that line. Do not abbreviate the country
name. Follow the country's practice for entering the postal
code and the name of the province, county, or state.
Write at the top of page 1. Write “Puerto Rico
Earthquakes (DR-4473-PR)” at the top of page 1 of your
2024 Form 8915-D.
Part I—Qualified Disaster
Distributions for the Puerto Rico
Earthquakes (DR-4473-PR) Disaster
From Retirement Plans (Other Than
IRAs)
Complete Part I if you made a repayment in 2024 of
qualified disaster distribution amounts for the 2019 Puerto
Rico Earthquakes (DR-4473-PR) disaster from line 10 of
2021 Form 8915-D.
Line 2b. Enter the amount from line 2a that you have
already carried back to a prior year.
Example. You received a qualified disaster distribution
for the 2019 Puerto Rico Earthquakes (DR-4473-PR)
disaster from your 401(k) plan in the amount of $90,000
on March 15, 2021. This is the only qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster you have ever received. You chose
to spread the $90,000 over 3 years ($30,000 in income for
2021, 2022, and 2023). You did not make a repayment
until November 10, 2023, when you made a repayment of
$40,000. On your 2023 Form 8915-D, you enter totals of
$40,000 on line 6 and $30,000 on line 1. On June 3, 2024,
you filed an amended 2022 return carrying back the
excess repayment of $10,000 ($40,000 − $30,000) to
line 7 of your 2022 Form 8915-D and wrote “$10,000
excess repayment from 2023 Form 8915-D” on the dotted
line to the left of line 7. You transfer the amounts on lines 6
and 1 of your 2023 Form 8915-D to your 2024 Form
8915-D, entering $40,000 on line 1a and $30,000 on
line 1b of your 2024 Form 8915-D. You entered $10,000
on line 2a of your 2024 Form 8915-D. Because you have
Instructions for Form 8915-D (2024)
already carried back the full $10,000, you would include
$10,000 on 2024 Form 8915-D, line 2b.
Line 4. At any time during the 3-year period that begins
the day after the date you received a qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster, you can repay any portion of the
distribution to an eligible retirement plan that accepts
rollover contributions. You cannot, however, repay more
than the amount of the original distribution. See
Repayment of a Qualified 2019 Disaster Distribution,
earlier, for details.
Enter on line 4 repayments made in 2024 of qualified
disaster distributions made in 2021 for the Puerto Rico
Earthquakes (DR-4473-PR) disaster. For each distribution
being repaid, include only repayments made within the
3-year repayment period for the distribution. Do not
include repayments of nontaxable amounts.
Part II—Qualified Disaster
Distributions for the Puerto Rico
Earthquakes (DR-4473-PR) Disaster
From Traditional, SEP, SIMPLE, and
Roth IRAs
Complete Part II if you made a repayment in 2024 of
qualified disaster distribution amounts for the 2019 Puerto
Rico Earthquakes (DR-4473-PR) disaster from line 26 of
2021 Form 8915-D.
Line 7b. Enter the amount from line 7a that you have
already carried back to a prior year.
Example. You received a qualified disaster distribution
for the 2019 Puerto Rico Earthquakes (DR-4473-PR)
disaster from your traditional IRA in the amount of $90,000
on March 21, 2021. This is the only qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster you have ever received. You chose
to spread the $90,000 over 3 years ($30,000 in income for
2021, 2022, and 2023). You did not make a repayment
until November 10, 2023, when you made a repayment of
$40,000. On your 2023 Form 8915-D, you enter totals of
$40,000 on line 13 and $30,000 on line 8. On December
1, 2024, you filed an amended 2022 return carrying back
the excess repayment of $10,000 ($40,000 − $30,000) to
line 16 of your 2022 Form 8915-D and wrote “$10,000
excess repayment from 2023 Form 8915-D” on the dotted
line to the left of line 16. You transfer the amounts on lines
13 and 8 of your 2023 Form 8915-D to your 2024 Form
8915-D, entering $40,000 on line 6a and $30,000 on
line 6b of your 2024 Form 8915-D. You entered $10,000
on line 7a of your 2024 Form 8915-D. Because you have
already carried back the full $10,000, you would include
$10,000 on 2024 Form 8915-D, line 7b.
Line 9. At any time during the 3-year period that begins
the day after the date you received a qualified disaster
distribution for the 2019 Puerto Rico Earthquakes
(DR-4473-PR) disaster, you can repay any portion of the
distribution to an eligible retirement plan that accepts
rollover contributions. You cannot, however, repay more
than the amount of the original distribution. See
3
Repayment of a Qualified 2019 Disaster Distribution,
earlier, for details.
Enter on line 9 repayments made in 2024 of qualified
disaster distributions made in 2021 for the Puerto Rico
Earthquakes (DR-4473-PR) disaster. For each distribution
being repaid, include only repayments made within the
3-year repayment period for the distribution. Do not
include repayments of nontaxable amounts.
Privacy Act and Paperwork Reduction
Act Notice
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need this
information to ensure that you are complying with these
laws and to allow us to figure and collect the right amount
of tax. You are required to give us this information if you
made certain contributions or received certain
distributions from qualified plans, including IRAs, and
other tax-favored accounts. Our legal right to ask for the
information requested on this form is sections 6001, 6011,
6012(a), and 6109 and their regulations. If you don’t
provide this information, or you provide incomplete or false
information, you may be subject to penalties. You are not
required to provide the information requested on a form
4
that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or
records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as
required by section 6103. However, we may give this
information to the Department of Justice for civil and
criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and territories to
carry out their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this form simpler,
we would be happy to hear from you. See the instructions
for your income tax return.
Instructions for Form 8915-D (2024)
Table 1. Qualified 2019 Disaster Areas for Form 8915-D
Disaster Area
Qualified 2019 Disaster
Date of
Declaration
Disaster Period aka Incident Period
Alabama
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4426)
April 17, 2019
February 19, 2019 - March 20, 2019
Alabama
Severe Storms, Straight-line Winds, And Tornadoes
(DR-4419)
March 05, 2019
March 03, 2019
Arkansas
Severe Storms And Flooding (DR-4441)
June 08, 2019
May 21, 2019 - June 14, 2019
Arkansas
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4460)
September 13,
2019
June 23, 2019 - June 24, 2019
Cahuilla Band of Indians
Severe Storms And Flooding (DR-4423)
March 28, 2019
February 14, 2019
California
Severe Winter Storms, Flooding, Landslides, And
Mudslides (DR-4434)
May 17, 2019
February 24, 2019 - March 01, 2019
California
Severe Winter Storms, Flooding, Landslides, And
Mudslides (DR-4431)
May 01, 2019
February 13, 2019 - February 15, 2019
Florida
Hurricane Dorian (DR-4468)
October 21, 2019 August 28, 2019 - September 09, 2019
Guam
Typhoon Wutip (DR-4433)
May 07, 2019
February 23, 2019 - February 25, 2019
Idaho
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4443)
June 12, 2019
April 07, 2019 - April 13, 2019
Illinois
Severe Storms And Flooding (DR-4461)
September 19,
2019
February 24, 2019 - July 03, 2019
Iowa
Severe Storms And Flooding (DR-4421)
March 23, 2019
March 12, 2019 - June 15, 2019
Kansas
Severe Storms, Straight-line Winds, Tornadoes, Flooding,
landslides, and Mudslides (DR-4449)
June 20, 2019
April 28, 2019 - July 12, 2019
Kentucky
Severe Storms, Straight-line Winds, Flooding, Landslides,
And Mudslides (DR-4428)
April 17, 2019
February 06, 2019 - March 10, 2019
La Jolla Band of Luiseño Severe Storms, Flooding, Landslides, And Mudslides
Indians
(DR-4422)
March 26, 2019
February 14, 2019 - February 15, 2019
Louisiana
Severe Storms And Tornadoes (DR-4439)
June 03, 2019
April 24, 2019 - April 25, 2019
Louisiana
Hurricane Barry (DR-4458)
August 27, 2019
July 10, 2019 - July 15, 2019
Louisiana
Flooding (DR-4462)
September 19,
2019
May 10, 2019 - July 24, 2019
Minnesota
Severe Winter Storm, Straight-line Winds, And Flooding
(DR-4442)
June 12, 2019
March 12, 2019 - April 28, 2019
Mississippi
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4429)
April 23, 2019
February 22, 2019 - August 23, 2019
Mississippi
Severe Storms, Tornadoes, Straight-line Winds, And
Flooding (DR-4450)
June 20, 2019
April 13, 2019 - April 14, 2019
Mississippi
Severe Storm, Straight-line Winds, And Flooding (DR-4470) December 06,
2019
October 26, 2019
Missouri
Severe Storms, Straight-line Winds, And Flooding
(DR-4435)
May 20, 2019
March 11, 2019 - April 16, 2019
Missouri
Severe Storms, Tornadoes, And Flooding (DR-4451)
July 09, 2019
April 29, 2019 - July 05, 2019
Montana
Flooding (DR-4437)
May 24, 2019
March 20, 2019 - April 10, 2019
Muscogee (Creek)
Nation
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4456)
August 07, 2019
May 07, 2019 - June 09, 2019
Navajo Nation
Snowstorm And Flooding (DR-4436)
May 21, 2019
February 21, 2019 - February 24, 2019
Nebraska
Severe Winter Storm, Straight-line Winds, And Flooding
(DR-4420)
March 21, 2019
March 09, 2019 - July 14, 2019
New Hampshire
Severe Storm And Flooding (DR-4457)
August 15, 2019
July 11, 2019 - July 12, 2019
Instructions for Form 8915-D (2024)
5
Table 1. Qualified 2019 Disaster Areas for Form 8915-D (continued)
Disaster Area
Qualified 2019 Disaster
Date of
Declaration
Disaster Period aka Incident Period
New York
Severe Storms, Straight-line Winds, And Flooding
(DR-4472)
December 19,
2019
October 31, 2019 - November 01, 2019
North Carolina
Hurricane Dorian (DR-4465)
October 04, 2019 September 01, 2019 - September 09,
2019
North Dakota
Flooding (DR-4444)
June 12, 2019
North Dakota
Flooding (DR-4475)
January 21, 2020 October 09, 2019 - October 26, 2019
Oglala Sioux Tribe
Severe Winter Storm, Snowstorm, And Flooding (DR-4448) June 20, 2019
March 13, 2019 - March 26, 2019
Ohio
Severe Storms, Flooding, And Landslides (DR-4424)
April 08, 2019
February 05, 2019 - February 13, 2019
Ohio
Severe Storms, Straight-line Winds, Tornadoes, Flooding,
Landslides, And Mudslide (DR-4447)
June 18, 2019
May 27, 2019 - May 29, 2019
Oklahoma
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4438)
June 01, 2019
May 07, 2019 - June 09, 2019
Oklahoma
Severe Storms, Tornadoes, Straight-line Winds, And
Flooding (DR-4453)
July 12, 2019
April 30, 2019 - May 01, 2019
Oregon
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4452)
July 09, 2019
April 06, 2019 - April 21, 2019
Oregon
Severe Winter Storms, Flooding, Landslides, And
Mudslides (DR-4432)
May 02, 2019
February 23, 2019 - February 26, 2019
Ponca Tribe of Nebraska Severe Storms And Flooding (DR-4446)
June 17, 2019
March 13, 2019 - April 01, 2019
Puerto Rico
Earthquakes (DR-4473-PR)
January 16, 2020 December 28, 2019 - July 3, 2020
Sac and Fox Tribe of the
Mississippi in Iowa
Severe Storms And Flooding (DR-4430)
April 29, 2019
March 13, 2019 - April 01, 2019
Soboba Band Luiseño
Indians
Severe Storms And Flooding (DR-4425)
April 08, 2019
February 14, 2019 - February 15, 2019
South Carolina
Hurricane Dorian (DR-4464)
September 30,
2019
August 31, 2019 - September 06, 2019
South Dakota
Severe Winter Storm, Snowstorm, And Flooding (DR-4440) June 07, 2019
March 13, 2019 - April 26, 2019
South Dakota
Severe Storms And Flooding (DR-4463)
September 23,
2019
May 21, 2019 - June 07, 2019
South Dakota
Dakota Severe Storms, Tornadoes, And Flooding
(DR-4467)
October 07, 2019 June 30, 2019 - July 21, 2019
South Dakota
Severe Storms, Tornadoes, And Flooding (DR-4469)
November 18,
2019
September 09, 2019 - September 26,
2019
Tennessee
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4427)
April 17, 2019
February 19, 2019 - March 30, 2019
Tennessee
Severe Storm And Straight-line Winds (DR-4471)
December 06,
2019
October 26, 2019
Texas
Severe Storms And Flooding (DR-4454)
July 17, 2019
June 24, 2019 - June 25, 2019
Texas
Tropical Storm Imelda (DR-4466)
October 04, 2019 September 17, 2019 - September 23,
2019
Vermont
Severe Storms And Flooding (DR-4445)
June 14, 2019
Vermont
Severe Storm And Flooding (DR-4474)
January 17, 2020 October 31, 2019 - November 01, 2019
West Virginia
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4455)
August 02, 2019
June 29, 2019 - June 30, 2019
Wisconsin
Severe Storms, Tornadoes, Straight-line Winds, And
Flooding (DR-4459)
August 27, 2019
July 18, 2019 - July 20, 2019
6
March 21, 2019 - April 28, 2019
April 15, 2019
Instructions for Form 8915-D (2024)
| File Type | application/pdf |
| File Title | 2024 Instructions for Form 8915-D |
| Subject | Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments |
| Author | W:CAR:MP:FP |
| File Modified | 2025-12-02 |
| File Created | 2024-11-22 |