Instructions for IRS Form 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments

IRS Form 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments

This document contains official instructions for IRS Form 8915-D , Qualified 2019 Disaster Retirement Plan Distributions and Repayments - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 8915-D is available for download through this link.

FAQ

Q: What is IRS Form 8915-D?
A: IRS Form 8915-D is used to report and calculate the taxable portion of qualified 2019 disaster retirement plan distributions and repayments.

Q: What are qualified disaster retirement plan distributions?
A: Qualified disaster retirement plan distributions are distributions made from a retirement plan that are specifically allowed due to a qualified disaster.

Q: What is a qualified disaster?
A: A qualified disaster is a disaster that has been declared by the President of the United States.

Q: Who is eligible to use Form 8915-D?
A: Individuals who received qualified disaster retirement plan distributions in 2019 and are looking to report and calculate the taxable portion of those distributions are eligible to use Form 8915-D.

Q: Can I use Form 8915-D for distributions received in years other than 2019?
A: No, Form 8915-D is specifically used for qualified 2019 disaster retirement plan distributions.

Q: How do I calculate the taxable portion of qualified disaster retirement plan distributions?
A: The taxable portion of qualified disaster retirement plan distributions is calculated using the worksheets provided in the instructions for Form 8915-D.

Q: Are there any exceptions or special rules for Form 8915-D?
A: Yes, there are exceptions and special rules for certain situations, such as repayment of the distributions and tax treatment of the distributions. These are outlined in the instructions for Form 8915-D.

Q: When is the deadline to file Form 8915-D?
A: The deadline to file Form 8915-D is usually April 15th of the following year, unless an extension has been granted by the IRS.

Q: Do I need to include any supporting documents when filing Form 8915-D?
A: It is recommended to keep supporting documents, such as records of the qualified disaster and retirement plan distributions, in case of an audit. However, these documents do not need to be included when filing Form 8915-D.