The types of expenses that qualify for a hardship withdrawal and the supporting documentation required are listed below. Please note that, if the documentation describes a hardship for a person other than yourself, you must also include proof of the other person's relationship to you (e.g., a 1040 form). Note: documentation is not required for hardship withdrawals based on domestic abuse.
Certain medical expenses for you, your spouse, a dependent, or child (including a child who does not qualify as a dependent for tax purposes) that are not covered by health insurance. Documentation required: Physician, hospital, and/or related bills.
Tuition, related educational fees, and related room and/or board expenses for post-secondary education for either the preceding 12 months or the next 12 months of education for you, your spouse, a dependent, or child (including a child who does not qualify as a dependent for tax purposes). Documentation required: Outstanding itemized bill(s) (with name of student indicated and any financial aid) from the academic institution.
Payment to prevent eviction from your principal residence or foreclosure on that residence. Documentation required: Valid eviction or foreclosure notice (e.g., letter from landlord, attorney, or representative indicating amount due and date of pending eviction or foreclosure).
Costs directly related to the purchase of your principal residence (excluding mortgage payments) and additional costs (e.g., legal and/or other closing fees) associated with this purchase. Documentation required: Valid sales contract for purchase of principal residence and "good faith estimate" of any additional costs.
Payment required for a new rental lease for your principal residence following eviction from a previous principal residence. Documentation required: New valid lease and eviction notice.
Payments for burial or funeral expenses for your spouse, parent, dependent, or child (including a child who does not qualify as a dependent for tax purposes). Documentation required: Funeral home, cemetery, or related bills.
Expenses for the repair of damage to your principal residence that would qualify for the casualty deduction under Section 165 of the IRC. Documentation required: Photograph(s) of damage; licensed contractor's estimate or bill(s) to repair the damage; and official proof that the damage will not be covered by insurance.