401(k) Distribution & Tax Relief

READER QUESTION

Do you think Congress will loosen the 401(k) rules to give people access to their 401(k) accounts without incurring the 10% tax

Read full question
Bills.com Resident Expert
Dec 12, 2011
HIGHLIGHTS
  • Congress permits two types of hardship distributions.
  • File a Form 5329 to report the tax on early distributions.
  • Your plan administrator will send you a Form 1099-R.
BILL'S ANSWER

I realize you are being somewhat facetious, but Congress wrote the 401(k) rules in such a manner that allows employers to create plans that give employees access to the money saved in 401(k) accounts under certain circumstances. See the IRS document 401(k) Resource Guide - Plan Participants - General Distribution Rules to read the hardship rules.

One of the hardship rules allows penalty-free distributions "To prevent foreclosure or eviction from your home." If you can create an argument to your 401(k) plan administrator that unless you receive a distribution from your 401(k) that you will be evicted from your home, then you can receive a distribution. You must argue that, “(the) financial need may be immediate and heavy even if it was reasonably foreseeable or voluntarily incurred by the employee.”

I hope this information helps you Find. Learn & Save.

Best,

Bill

Bills.com

Comments (2)


Avatar
Lisa S.
B/o Haddon Hts, NJ  |  November 07, 2011
I need to close my 401k acount with my current bank because of medical bills. I have very few amount on my saving and can't use it because of in case of emergency I can have some amount to rely on. So I need to pay extra 10% penalty of this amount and also is there exta 20% tax withhold of this amount? Please advice.
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Bills.com
November 07, 2011
Please read the IRS document mentioned in the original answer above, or the Bills.com resource 401k early withdrawal rules to understand more about hardship withdrawals, which are called distributions under the law. You may qualify for a penalty-free distribution because of the medical-expense-related reason you mentioned.
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