As defined in the Internal Revenue Code, the types of expenses that qualify for a TDA hardship withdrawal and the supporting documentation required for each are:

• Educational expenses: 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: Outstanding itemized bill(s) (with name of student indicated) from the academic institution.
• Eviction foreclosure expenses: payment to prevent eviction from your principal residence or foreclosure on that residence. Documentation: Valid eviction or foreclosure notice (e.g., letter from landlord, attorney, or representative indicating amount due and date of pending eviction or foreclosure).
• Funeral expenses: 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: Funeral home, cemetery, or related bills.
• IRS qualified natural disaster expenses: expenses for the repair of damage to your principal residence that would qualify for the casualty deduction under Section 165 of the IRC. Documentation: Photograph(s) of damage and licensed contractor’s estimate or bill(s) to repair the damage and/or letter from insurance company indicating the reimbursed expenses.
• Medical expenses: 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: Physician, hospital, and/or related bills.
• New rental lease based on eviction from prior residence: payment required for a new rental lease for your principal residence following eviction from a previous principal residence. Documentation: New valid lease and eviction notice.
• Purchase of primary residence: 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: Valid sales contract for purchase of principal residence signed by purchaser and seller and “good faith estimate” of any additional costs.

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). Also, documentation is not required for hardship withdrawals based on domestic abuse.