Phân phối và hoàn trả chương trình hưu trí thảm họa năm 2017 đủ điều kiện
Form 8915-B is a tax form for reporting qualified disaster distributions and repayments from retirement plans and IRAs, other than IRAs. The form is related to coronavirus-related distributions and instructions can be found on IRS website. It should be attached to the 2021 Form 1040, 1040-SR or 1040-NR and filled with required information including Social Security number, home address, and foreign country details if applicable. The form has two parts: Part I for retirement plans other than IRAs and Part II for traditional, SEP, SIMPLE, and Roth IRAs. In each part, users need to enter amounts from the previous year's Form 8915-B, calculate excess repayments, and report total repayments made in 2021 that were not included in the previous form. The amounts can be carried back to reduce the amount subject to tax in a prior year. Users are required to sign and declare the information as true under penalties of perjury.
You may be subject to penalties if you don't file Form 8915-B. You should file the form as soon as possible to avoid any potential penalties.
Information about your qualified disaster distribution, including the amount received and the type of retirement plan or IRA involved. You may also need information about any repayments made during the 3-year period following the date of the distribution.
The income tax on a qualified disaster distribution is figured in Part II of Form 8915-B. The calculation involves determining your total distributions for the year and subtracting any excludable amounts, such as rollover contributions and repayments.
The Privacy Act notice explains that the information provided on Form 8915-B will be used by the Internal Revenue Service (IRS) to administer federal tax laws. The Paperwork Reduction Act notice explains that the form is subject to specific regulations regarding its average time and expenses.
Taxpayers who received a qualified disaster distribution from a retirement plan, including an IRA, due to certain disasters declared after December 31, 2016.
Form 8915-B must be attached to your federal income tax return for the year of the qualified disaster distribution. If you didn't file a return for that year, you must file the form within 3 years from the due date (including extensions) of the return.
You may file an amended Form 8915-B if you need to correct an error or make a change due to a casualty loss, death, divorce, annulment, or legal separation. The deadline for filing an amended form is generally within 3 years from the due date (including extensions) of your original return.
To report and compute any income tax on qualified disaster distributions received from a retirement plan or an IRA due to certain disasters declared after December 31, 2016.
A withdrawal or distribution made from a retirement plan or an IRA on account of certain designated disasters. The withdrawal or distribution is not subject to the 10% additional tax that generally applies to early distributions.
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