Changes to the Instructions for Form 8915-F (Rev. January 2022)

 

Thông báo: Nội dung lịch sử


Đây là một tài liệu lưu trữ hoặc lịch sử và có thể không phản ánh luật pháp, chính sách hoặc thủ tục hiện hành.

If you downloaded the Instructions for Form 8915-F (Rev. January 2022), please be advised that those instructions have been replaced by the Instructions for Form 8915-F (Rev. February 2022) to correct the disasters listed in Appendix B under the Table for Qualified 2020 Disaster Areas. The revised instructions also address the lines on which to enter income on Form 8915-F for a decedent who has spread the income from their distribution(s) over 3 years and who dies before the 3-year period has ended.

Table for Qualified 2020 Disaster Areas in Appendix B

On page 12, we removed the following disasters.

  • Alabama Severe Storms and Flooding (DR-4632-AL).
  • Arkansas Severe Storms and Tornados (DR-4633-AR).
  • Confederated Tribes of the Colville Reservation Wildfires (DR-4631-WA).
  • Kentucky Severe Storms, Straight-line Winds, Flooding, and Tornadoes (4630-DR-KY).

On pages 12 and 13, we made these changes in the disaster listings.

  • Alaska Severe Storm, Flooding, Landslides, and Mudslides (4585-DR-AK), Date of Declaration in the 3rd column, has been changed from March 3, 2021, to February 17, 2021.
  • Georgia Tropical Storm Zeta (4579-DR-GA), Disaster Period in the 4th column, has been changed from October 28, 2020 – November 1, 2020, to simply October 29, 2020.
  • Sac & Fox Tribe of The Mississippi of Iowa, the description in the 2nd column, has been changed from Derecho Midwest (DR-4561-IA) to Derecho Midwest-Iowa (DR-4561).

Reporting the remaining distribution amount when the taxpayer has died

On page 2, in the Caution under How Is a Qualified Disaster Distribution Taxed, we added this sentence: “Include the remainder in the line 13 and/or line 24 totals, as applicable, of your 2021 Form 8915-F.”

Please download the February 2022 revision of the instructions PDF for the revised text.