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<meta name="description" content="IR-2017-138, Aug. 30, 2017 — The Internal Revenue Service today announced that 401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to victims of Hurricane Harvey and members of their families. This is similar to relief provided last year to Louisiana flood victims and victims of  Hurricane Matthew." />
<meta name="abstract" content="IR-2017-138, Aug. 30, 2017 — The Internal Revenue Service today announced that 401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to victims of Hurricane Harvey and members of their families. This is similar to relief provided last year to Louisiana flood victims and victims of  Hurricane Matthew." />
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        <a href="/charities-non-profits" class="pup-info-menu-button" target="" data-drupal-link-system-path="node/18971">Charities &amp; Nonprofits</a>
                  </li>
                        <li>
        <a href="/tax-professionals" class="pup-info-menu-button" target="" data-drupal-link-system-path="node/11">Tax Pros</a>
                  </li>
        </ul>
  


  </nav>

  </div>

      </div>
    
          <div id="pup-header-nav-collapse"  class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter">
          <div class="region region-header-nav-collapsible">
    <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main">
            <h2 class="sr-only" id="block-pup-irs-mainnavigation-menu">Main navigation</h2>

      
              <ul class="menu nav navbar-nav">
                            <li>
        <a href="/filing" target="" data-drupal-link-system-path="node/19656">File</a>
                  </li>
                        <li>
        <a href="/payments" target="" data-drupal-link-system-path="node/19551">Pay</a>
                  </li>
                        <li>
        <a href="/refunds" target="" data-drupal-link-system-path="node/19556">Refunds</a>
                  </li>
                        <li>
        <a href="/credits-deductions-for-individuals" target="" data-drupal-link-system-path="node/5">Credits &amp; Deductions</a>
                  </li>
                        <li>
        <a href="/forms-instructions" target="" data-drupal-link-system-path="node/6">Forms &amp; Instructions</a>
                  </li>
        </ul>
  


  </nav>
<nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile">
            
  <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2>
  

        
              <ul class="menu nav">
                            <li>
        <a href="/help/telephone-assistance" target="" title="Help" data-drupal-link-system-path="node/16916">Help</a>
                  </li>
                        <li>
        <a href="/newsroom" target="" title="News" data-drupal-link-system-path="node/19646">News</a>
                  </li>
                        <li class="expanded dropdown">
        <a href="" class="dropdown-toggle" data-target="#" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Language <span class="caret"></span></a>
                                  <ul class="menu dropdown-menu">
                            <li>
        <a href="/" target="" title="" lang="en" xml:lang="en" data-drupal-link-system-path="&lt;front&gt;">English</a>
                  </li>
                        <li>
        <a href="/node/9" target="" title="" lang="es" xml:lang="es" data-drupal-link-system-path="node/9">Español</a>
                  </li>
                        <li>
        <a href="/node/10" target="" title="" lang="zh-hant" xml:lang="zh-hant" data-drupal-link-system-path="node/10">中文</a>
                  </li>
                        <li>
        <a href="/node/15" target="" title="" lang="ko" xml:lang="ko" data-drupal-link-system-path="node/15">한국어</a>
                  </li>
                        <li>
        <a href="/node/13" target="" title="" lang="ru" xml:lang="ru" data-drupal-link-system-path="node/13">Русский</a>
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                        <li>
        <a href="/node/19606" target="" title="" lang="vi" xml:lang="vi" data-drupal-link-system-path="node/19606">Tiếng Việt</a>
                  </li>
        </ul>
  
            </li>
                        <li>
        <a href="/charities-non-profits" target="" title="Charities &amp; Nonprofits" data-drupal-link-system-path="node/18971">Charities &amp; Nonprofits</a>
                  </li>
                        <li>
        <a href="/tax-professionals" target="" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a>
                  </li>
        </ul>
  


  </nav>

  </div>

      </div>
    
   </header>
    <div class="filing">
      <div class="container">
            <div class="region region-mega-menu-file">
    
<section id="block-pup-irs-informationfor" data-block-plugin-id="block_content:7833d484-2529-4f8d-8f5c-e7a8f10520e0">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Information For...</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing">Individuals</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">For you and your family</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/international-taxpayers">International Taxpayers</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Individuals abroad and more</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses">Business &amp; Self Employed</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">EINs and other information</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/government-entities">Government Entities</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-pup-irs-filingforindividuals" data-block-plugin-id="block_content:38eeb4a5-6f26-434c-85fc-6f6a1b3ef090">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Filing For Individuals</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/individuals/how-to-file">How to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/individuals/when-to-file">When to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/individual/update-my-information">Update My Information</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-pup-irs-popularfile" data-block-plugin-id="block_content:3d183a86-7ce7-4d42-9031-3efa64c2ab6c" class="popular-box">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Popular</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/get-transcript">Get Your Tax Record</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/free-file-do-your-federal-taxes-for-free">Free File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online">Employer Identification Number (EIN)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/individual-taxpayer-identification-number">Individual Taxpayer ID Number (ITIN)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/extension-of-time-to-file-your-tax-return">Extension to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/irs-withholding-calculator">Withholding Calculator</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Popular</div>
      
  </section>

  </div>

      </div>
    </div>
   
    <div class="payments">
      <div class="container">
          <div class="region region-mega-menu-pay">
    
<section id="block-pup-irs-payby" data-block-plugin-id="block_content:63596689-f933-417f-a80d-6771150dfd2e">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Pay By</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/direct-pay">Bank Account (Direct Pay)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/pay-taxes-by-credit-or-debit-card">Debit or Credit Card</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-pup-irs-popularpay" data-block-plugin-id="block_content:974e58ce-d990-49c8-907e-800b341c90f6" class="popular-box">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Popular</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/view-your-tax-account">View Your Account</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses/small-businesses-self-employed/penalties-at-a-glance">Penalties</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Popular</div>
      
  </section>

  </div>

      </div>
    </div>
    <div class="refunds">
      <div class="container">
          <div class="region region-mega-menu-refunds">
    <section id="block-pup-irs-refundsimageblock" data-block-plugin-id="block_content:c7b9385a-8a3c-4d49-ba96-f5a027ab9f3e" class="block block-block-content block-block-contentc7b9385a-8a3c-4d49-ba96-f5a027ab9f3e clearfix">
  
    <div class="refunds-image">
  
            <div class="field field--name-field-pup-media-image field--type-entity-reference field--label-hidden field--item"><article class="media media-image view-mode-embedded">
      
            <div class="field field--name-image field--type-image field--label-hidden field--item">  <img src="/pub/image/Sized_Refunds_image.png" width="433" height="200" alt="Close-up of money" title="Close-up of money" typeof="foaf:Image" class="img-responsive" />

</div>
      
  </article>
</div>
      
    <span class="refunds-image__link btn btn-primary">
            <div class="field field--name-field-pup-link field--type-link field--label-hidden field--item"><a href="https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp" target="_blank">Where&#039;s My Refund?</a></div>
      </span>
  </div>
  </section>
<section id="block-pup-irs-refundlistblockmenuitem" data-block-plugin-id="block_content:3e835158-19e9-4334-aa37-393a1d5a04dc">
  
      <h2 class="block-title pup_blank_h2">&nbsp;</h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/refunds/what-to-expect-for-refunds-this-year">What to Expect</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/newsroom/tax-refund-offsets-pay-unpaid-debts">Reduced Refunds</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-1040x-0">Fix/Correct a Return</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

  </div>

      </div>
    </div>
    <div class="cnd">
      <div class="container">
          <div class="region region-mega-menu-cnd">
    
<section id="block-pup-irs-informationforcnd" data-block-plugin-id="block_content:fb0ef200-7a64-4e96-9096-e2ab9633a64e">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Information For...</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions-for-individuals">Individuals</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">For you and your family</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/businesses">Business &amp; Self Employed</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Standard mileage and other information</div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-creditsdeductionspopular" data-block-plugin-id="block_content:232c9c3a-8319-42b3-9118-d73a6bc8fa06" class="popular-box">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Popular</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/earned-income-tax-credit">Earned Income Credit (EITC)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/standard-deduction-at-a-glance">Standard Deduction</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/hctc">Health Coverage</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/retirement-savings-contributions-credit-savers-credit-at-a-glance">Retirement Savings</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Popular</div>
      
  </section>

  </div>

      </div>
    </div>
    <div class="fni">
      <div class="container">
          <div class="region region-mega-menu-fni">
    
<section id="block-pup-irs-popularpaycnd" data-block-plugin-id="block_content:0582dacf-f677-41af-bec4-358fb267f67f">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Forms and Instructions</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-1040ez">Form 1040-EZ</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Single and Joint Filers With No Dependents</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-w9">Form W-9</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Request for Taxpayer Identification Number (TIN) and Certification</div>
      
      </div>
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<article role="article" about="/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey" class="pup-article full clearfix row">

  
    

  
            <div class="col-md-12 col-sm-12 col-xs-12">
        
            <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><em>See also the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c30d4723-c5aa-47b5-bb7d-f7cf888d5800" href="/newsroom/help-for-victims-of-hurricane-harvey" title="IRS Hurricane Harvey Information Center">IRS Hurricane Harvey Information Center</a></em></p>

<p>IR-2017-138, Aug. 30, 2017</p>

<p>WASHINGTON —The Internal Revenue Service today announced that 401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to victims of Hurricane Harvey and members of their families. This is similar to relief provided last year to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eebd0c7b-6ce4-464f-b699-93d485e1f4b8" href="/newsroom/retirement-plans-can-make-loans-and-hardship-distributions-to-louisiana-flood-victims" title="Retirement Plans Can Make Loans and Hardship Distributions to Louisiana Flood Victims">Louisiana</a> flood victims and victims of <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="47d57877-52a7-4d55-ab3e-f03a726953db" href="/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-matthew" title="Retirement Plans Can Make Loans Hardship Distributions to Victims of Hurricane Matthew">Hurricane Matthew</a>.</p>

<p>Participants in 401(k) plans, employees of public schools and tax-exempt organizations with 403(b) tax-sheltered annuities, as well as state and local government employees with 457(b) deferred-compensation plans may be eligible to take advantage of these streamlined loan procedures and liberalized hardship distribution rules. Though IRA participants are barred from taking out loans, they may be eligible to receive distributions under liberalized procedures.</p>

<p>Retirement plans can provide this relief to employees and certain members of their families who live or work in disaster area localities affected by Hurricane Harvey and designated for individual assistance by the Federal Emergency Management Agency (FEMA). Currently, parts of Texas qualify for individual assistance. For a complete list of eligible counties, visit <a href="https://www.fema.gov/disasters">https://www.fema.gov/disasters</a>. To qualify for this relief, hardship withdrawals must be made by Jan. 31, 2018.</p>

<p>The IRS is also relaxing procedural and administrative rules that normally apply to retirement plan loans and hardship distributions. As a result, eligible retirement plan participants will be able to access their money more quickly with a minimum of red tape. In addition, the six-month ban on 401(k) and 403(b) contributions that normally affects employees who take hardship distributions will not apply.</p>

<p>This broad-based relief means that a retirement plan can allow a victim of Hurricane Harvey to take a hardship distribution or borrow up to the specified statutory limits from the victim’s retirement plan. It also means that a person who lives outside the disaster area can take out a retirement plan loan or hardship distribution and use it to assist a son, daughter, parent, grandparent or other dependent who lived or worked in the disaster area.</p>

<p>Plans will be allowed to make loans or hardship distributions before the plan is formally amended to provide for such features. In addition, the plan can ignore the reasons that normally apply to hardship distributions, thus allowing them, for example, to be used for food and shelter. If a plan requires certain documentation before a distribution is made, the plan can relax this requirement as described in <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5185e83e-a882-4432-b31a-c6063b3042c0" href="https://www.irs.gov/pub/irs-drop/a-17-11.pdf" title="A-2017-11">Announcement 2017-11</a>.</p>

<p>The IRS emphasized that the tax treatment of loans and distributions remains unchanged. Ordinarily, retirement plan loan proceeds are tax-free if they are repaid over a period of five years or less.  Under current law, hardship distributions are generally taxable and subject to a 10-percent early-withdrawal tax.</p>

<p>Further details are in <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5185e83e-a882-4432-b31a-c6063b3042c0" href="https://www.irs.gov/pub/irs-drop/a-17-11.pdf" title="A-2017-11">Announcement 2017-11</a>, posted today on IRS.gov. More information about other tax relief related to Hurricane Harvey can be found on the IRS <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f153d1e1-c821-4415-8452-007a7a7afee7" href="/newsroom/tax-relief-in-disaster-situations" title="Tax Relief in Disaster Situations">disaster relief</a> page. For information on government-wide relief efforts, visit <a href="http://www.USA.gov/hurricane-harvey">www.USA.gov/hurricane-harvey</a>.</p>

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