IRS Form: Draft Form, Instructions for Covid-19 Qualified 2020 Disaster Retirement Plan Distributions, Repayments (IRC §408)

Draft instructions and draft Form 8915-E, Qualified 2020 Disaster Retirement Plan Distributions and Repayments (Use for Coronavirus-Related Distributions), released October 19 to reflect that the coronavirus is the only reportable qualified 2020 disaster. At the time the instructions were released, Congress was considering legislation for other 2020 disasters. To check if legislation was enacted resulting in changes that affect Form 8915-E, go to Recent Developments at IRS.gov/Form8915E, the IRS noted. [Draft IRS Form 8915-E (2020); Draft IRS Instructions for Form 8915-E (2020)]

Reference: View Draft Form, View Draft Instructions.