Appendix D, Last Day To Repay Your Part IV Qualified Distribution, in the Instructions for Form 8915-F (Rev. January 2024) on pages 51 and 52, inadvertently provides taxpayers with 1 less day than is granted for repayments of Part IV qualified distributions. The affected repayments are for Part IV qualified distributions for disasters with a starting date falling within the period that begins on July 1, 2024, and ends on December 31, 2024. For example, taxpayers who are repaying Part IV qualified distributions for disasters beginning on August 11, 2024, have until February 7, 2025, not February 6, 2025, to make the repayments. Appendix D in the Instructions for Form 8915-F (Rev. December 2024) will reflect the updates and extend the repayment dates for qualified distributions for disasters with starting dates falling within the affected period.
