Final Version of Form 8915-F

As discussed on pages 29 through 35 of the Tax Year 2021 M+O=CPE Individual Tax Year-End Workshop Reference Book, taxpayers who received coronavirus-related distributions from retirement accounts during 2020 must report the second year of the three-year spread as part of their 2021 income tax returns, along with any optional repayments of such amounts that were paid back to a retirement account.

The IRS recently issued the final version of Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments, which is used for this reporting.