Form 8915-F

[bears_37]

I forgot to file Form 8915-F in 2021 for my coronavirus hardship in 2020.  What do I do now?  Do I have to file an amended 2021 tax return and claim that income or can I just add the amount to this year to complete the three years?

[KrisD15]

It depends. 

To clarify, have you (or are you) repaying the distribution?

For the Coronavirus, the repayment period is 3 years and the payments do not need to be equal. 

According to the IRS:

At any time during the 3-year period that begins the day after the date you received a qualified disaster distribution, you can repay any portion of the distribution to an eligible retirement plan that accepts rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified Disaster Distribution, earlier, for details.

[Critter-3]

If you choose to split the distribution over 3 tax years then you MUST amend the 2021 return to add the third required on that return ... you cannot simply add it to the 2022 return.  

[bears_37]

Thank you for replying KrisD15.  Sorry I should've been more clear.  No I am not repaying the loan, I'm paying the taxes on the distribution that I decided to spread over the three year.  I forgot to pay the taxes last

year (2021) so I was hoping I could pay both 2021 and 2022 together and not have to do an amended 2021 tax return.  It's a small amount, just trying to avoid extra work if I don't have to do it.  Thank you again.

[fanfare · Accepted solution]

https://ttlc.intuit.com/community/taxes/discussion/re-e-file-amended-2021-return/01/2860440#M1043442

check this thread which addresses your question.