Members and beneficiaries who have received lump-sum distributions in the past five years can view the associated 1099 forms online by logging in to the secure section of our website. Retirees can view the 1099 forms for their monthly benefits, beginning with the 2021 tax year. Please note that TRS will continue to mail paper forms, including corrected forms, to all members. If you have any questions about the distributions reported on your online or paper 1099 forms, please file a 1099-R/1099-INT Inquiry Form (code GA5) with TRS.

• Educational expenses
• Eviction foreclosure expenses
• Funeral expenses
• IRS qualified natural disaster expenses
• Medical expenses
• New rental lease based on eviction from prior residence
• Purchase of primary residence
• Multiple hardship reasons
• Domestic abuse (SECURE Act 2.0, Sec 314)

You may request to withdraw all or part of your TDA or Roth account balance if a sudden and heavy financial hardship leaves you unable to reasonably meet certain expenses, and other resources are unavailable to you. For a list of hardship expenses and required documents for each expense, see What are the expenses and required documents for each hardship type?

A decision is made 5-7 days after TRS receives your application and the required supporting documentation.

Any pre-1987 contributions in your excess funds are tax-free; however, any other excess amounts are taxable upon receipt and would be reported to the IRS. The IRS requires that TRS withhold 20% of any taxable amount you withdraw unless you instruct TRS to directly roll over the amount into an eligible IRA(s) or other successor program(s). An additional IRS-imposed 10% tax would apply unless the withdrawal is made: a) in conjunction with your separation from service during or after the year in which you attain age 55; or b) during or after the year you attain age 59½; or c) as a qualified hardship withdrawal; or d) in conjunction with your disability retirement; or e) by your beneficiary in conjunction with a death benefit payment.

All withdrawals are paid through Electronic Fund Transfer (EFT) directly into your bank account. TRS will issue payment via paper checks only for members residing abroad whose bank will not accept ACH/EFT deposits.

For in-service members paid on the Department of Education payroll, their bank information is already on file; no action is required. You may provide or update bank account information in the secure section of TRS’ website, under Payments. Please note that establishing or changing an EFT account generally takes at least 21 days.

You will not be allowed to submit a withdrawal request unless TRS has your bank account information on file.

Yes. The following information is intended as a summary for Non-qualified withdrawals. Please consult a trusted tax advisor for more information.

• The portion of a Non-Qualified Roth withdrawal that represents contributions is tax-free, but the portion representing investment earnings is taxable.
• The IRS requires TRS to withhold a minimum of 20% of the taxable portion of any withdrawal that you do not directly roll over to an eligible successor program; you can elect a higher percentage when you file for a withdrawal.
• The taxable portion of any withdrawn funds is taxable upon receipt and will be reported to the IRS in January following the calendar year in which it is distributed. The amount withheld would be forwarded to the IRS and credited toward your taxes for the year of distribution. (Within 60 days of the distribution date, you may roll over any taxable amount you receive or roll over the entire amount of the distribution by replacing the amount withheld by TRS with money from other sources.)
• The IRS may impose a 10% early distribution tax on taxable funds you withdraw before reaching age 59½.

Yes. The following information is intended as a summary for Non-qualified withdrawals. Please consult a trusted tax advisor for more information.

• The portion of a Non-Qualified Roth withdrawal that represents contributions is tax-free, but the portion representing investment earnings is taxable.
• The IRS requires TRS to withhold a minimum of 20% of the taxable portion of any withdrawal that you do not directly roll over to an eligible successor program; you can elect a higher percentage when you file for a withdrawal.
• The taxable portion of any withdrawn funds is taxable upon receipt and will be reported to the IRS in January following the calendar year in which it is distributed. The amount withheld would be forwarded to the IRS and credited toward your taxes for the year of distribution. (Within 60 days of the distribution date, you may roll over any taxable amount you receive or roll over the entire amount of the distribution by replacing the amount withheld by TRS with money from other sources.)
• The IRS may impose a 10% early distribution tax on taxable funds you withdraw before reaching age 59½.

This means that you have not yet met your minimum accumulation requirement. There are several reasons why this might be true: you may not have contributed for 20 years; you may have been contributing at less than your certified rate; or you may have elected FICA Class C, which means that your pension deductions are being applied to both your pension and your Social Security, thus resulting in a lower QPP contribution rate.

Required documents can be uploaded online after you submit your application. Alternatively, you can mail the documents to TRS. Details for each option are included in the online application. TRS must receive the required documents within 10 days from the date of your submission; if the required documents are not received within 10 days, your hardship application will be canceled and you must file a new application.