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Federal Qualified Hurricane Retirement Plan Distributions and Repayments
Form 8915-E is obsolete, and is no longer supported by the Federal Department of Revenue.
Extracted from PDF file 2021-federal-form-8915-e.pdf, last modified February 2021Qualified Hurricane Retirement Plan Distributions and Repayments
Form 8915-E Qualified 2020 Disaster Retirement Plan Distributions and Repayments OMB No. 1545-0074 2020 (Use for Coronavirus-Related and Other Qualified 2020 Disaster Distributions) ▶ Go to www.irs.gov/Form8915E for instructions and the latest information. ▶ Attach to 2020 Form 1040, 1040-SR, or 1040-NR. Department of the Treasury Internal Revenue Service Attachment Sequence No. 915 Your social security number Name. If married, file a separate form for each spouse required to file 2020 Form 8915-E. See instructions. Home address (number and street, or P.O. box if mail is not delivered to your home) ▲ Fill in Your Address Only if You Are Filing This Form by Itself and Not With Your Tax Return Apt. no. City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions). Foreign country name Foreign province/state/county If this is an amended return, check here ▶ Foreign postal code Before you begin: • Complete 2020 Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments, and 2020 Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments, if applicable. • If you completed Part I of 2020 Form 8915-D, or of 2020 Form 8915-C, see the Caution in Column (a) in the instructions to figure the amounts for column (a). • See Table 1 in the instructions for the list of qualified 2020 disasters. • If you are reporting distributions in Part I for more than one qualified 2020 disaster, see the instructions to determine whether you should use Worksheet 2 to figure the amounts to enter in Part I, column (b), below. If you must use Worksheet 2, check this box ▶ Part I Total Distributions From All Retirement Plans (Including IRAs). ! ▲ • For coronavirus, check this box. ▶ Do not enter a disaster name, a disaster beginning date, or an earliest distribution date below. Coronavirus-related distributions can be made on or after CAUTION January 1, 2020, and before December 31, 2020. • For 2020, qualified 2020 disaster distributions for a disaster other than the coronavirus can be made at any time in 2020 on or after the disaster’s beginning date. See instructions. Disaster name ▶ Disaster beginning date ▶ 1 Distributions from retirement plans (other than IRAs) Date earliest distribution made ▶ 2 Distributions from traditional, SEP, and SIMPLE IRAs Date earliest distribution made ▶ 3 Distributions from Roth IRAs Date earliest distribution made ▶ 4 5 7 8 9 10 11 (a) Total distributions in 2020 (see instructions) (b) Qualified 2020 disaster distributions made in 2020 (see instructions) Totals. Add lines 1 through 3 in columns (a) and (b). Complete column (c) if line 4, column (b), is more than $100,000. Otherwise, leave column (c) blank . . . . . . . . . . . . . . . . . . . . . . (c) Allocation of column (b) (see instructions) 100,000 If you completed column (c), enter the excess of the amount on line 4, column (a), over $100,000. Otherwise, enter the excess of the amount on line 4, column (a), over the amount on line 4, column (b). Report these distributions under the normal rules in accordance with the instructions for your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 6 Complete lines 1 through 4 of one column before going to the next column. 5 Qualified 2020 Disaster Distributions From Retirement Plans (Other Than IRAs) If you completed line 1, column (c), enter that amount. Otherwise, enter the amount from line 1, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the applicable cost of distributions, if any. See instructions . . . . . . . . . . . . Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . If you elect NOT to spread the taxable amount over 3 years, check this box ▶ and enter the amount from line 8 (see instructions). You must check this box if you check the box on line 17. Otherwise, divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the total amount of any repayments you made before filing your 2020 tax return. But don’t include repayments made later than the due date (including extensions) for that return. Don’t use this form to report repayments of qualified 2016, 2017, 2018, or 2019 disaster distributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount subject to tax in 2020. Subtract line 10 from line 9. If zero or less, enter -0-. Include this amount in the total on 2020 Form 1040, 1040-SR, or 1040-NR, line 5b . . . . . . . . . . . For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 73787C 6 7 8 9 10 11 Form 8915-E (2020) Page 2 Form 8915-E (2020) Before you begin: Complete 2020 Form 8606, Nondeductible IRAs, if required. Part III Qualified 2020 Disaster Distributions From Traditional, SEP, SIMPLE, and Roth IRAs 12 Did you receive a qualified 2020 disaster distribution from a traditional, SEP, SIMPLE, or Roth IRA that is required to be reported on 2020 Form 8606? Yes. Go to line 13. No. Skip lines 13 and 14, and go to line 15. Enter the amount, if any, from 2020 Form 8606, line 15b. But if you are entering amounts here and on 2020 Form 8915-D, line 22, or Form 8915-C, line 23, only enter on line 13 the amount on Form 8606, line 15b, attributable to Form 8915-E distributions. See the instructions for Form 8606, line 15b . . 13 14 Enter the amount, if any, from 2020 Form 8606, line 25b. But if you are entering amounts here and on 2020 Form 8915-D, line 23, or Form 8915-C, line 24, only enter on line 14 the amount on Form 8606, line 25b, attributable to Form 8915-E distributions. See the instructions for Form 8606, line 25b . . 14 15 If you completed line 2, column (c), enter that amount. Otherwise, enter the amount from line 2, column (b), if any. Don’t include on line 15 any amounts reported on 2020 Form 8606 . . . . . Add lines 13, 14, and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . If you elect NOT to spread the taxable amount over 3 years, check this box ▶ and enter the amount from line 16 (see instructions). You must check this box if you checked the box on line 9. Otherwise, divide line 16 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the total amount of any repayments you made before filing your 2020 tax return. But don’t include any repayments made later than the due date (including extensions) for that return. Don’t use this form to report repayments of qualified 2016, 2017, 2018, or 2019 disaster distributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount subject to tax in 2020. Subtract line 18 from line 17. If zero or less, enter -0-. Include this amount in the total on 2020 Form 1040, 1040-SR, or 1040-NR, line 4b . . . . . . . . . 13 16 17 18 19 15 16 17 18 19 Part IV Qualified Distributions for the Purchase or Construction of a Main Home in Qualified 2020 Disaster Areas Do not complete Part IV if your only disaster was the coronavirus. Complete this part only if in 2020 you received a qualified distribution (as defined in the instructions) that you repaid, in whole or in part, before June 26, 2021. See instructions for allowable repayments. If the qualified distribution was received in 2019, see 2019 qualified distributions under Amending Form 8915-E in the instructions. Caution: A distribution can't be a qualified distribution for the purchase or construction of a main home unless it is received no more than 180 days before the disaster period begins and no more than 30 days after the disaster period ends. 20 21 22 23 24 25 Disaster name ▶ Did you receive a qualified distribution from a traditional, SEP, SIMPLE, or Roth IRA that is required to be reported on 2020 Form 8606? Yes. Complete lines 21 through 25 only if you also had qualified distributions not required to be reported on 2020 Form 8606. No. Go to line 21. Enter the total amount of qualified distributions you received in 2020 for the purchase or construction of a main home. Don’t include any amounts reported on 2020 Form 8606. Also, don’t include any distributions you reported on line 6 or line 15, or on 2020 Form 8915-C or 2020 Form 8915-D, if any. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Enter the applicable cost of distributions, if any. See instructions . . . . . . . . . . . . 22 Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . 23 Enter the total amount of any repayments you made. See instructions for allowable repayments. Don’t include any repayments treated as rollovers on 2020 Form 8606. See instructions . . . . . . . 24 Taxable amount. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . . 25 • If the distribution is from an IRA, include this amount in the total on 2020 Form 1040, 1040-SR, or 1040-NR, line 4b. • If the distribution is from a retirement plan (other than an IRA), include this amount in the total on 2020 Form 1040, 1040-SR, or 1040-NR, line 5b. Note: You may be subject to an additional tax on the amount on line 25. See instructions. Your signature Print/Type preparer’s name Firm’s name ▲ Paid Preparer Use Only Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ▲ Sign Here Only if You Are Filing This Form by Itself and Not With Your Tax Return ▶ Firm’s address ▶ Preparer’s signature Date Date Check if PTIN self-employed Firm’s EIN ▶ Phone no. Form 8915-E (2020)
2020 Form 8915-E
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We last updated the Qualified Hurricane Retirement Plan Distributions and Repayments in April 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8915-E from the Internal Revenue Service in April 2022.
About the Corporate Income Tax
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Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
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Historical Past-Year Versions of Federal Form 8915-E
We have a total of eight past-year versions of Form 8915-E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 8915-E
2009 Form 8915
2011 Form 8915-E
2009 Form 8915
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