IRS Notice 2024-55

Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
Notice 2024-55
I.

PURPOSE

This notice provides guidance on the application of the exceptions to the 10
percent additional tax under section 72(t)(1) of the Internal Revenue Code (Code) for
emergency personal expense distributions and domestic abuse victim distributions. The
Department of the Treasury (Treasury Department) and the Internal Revenue Service
(IRS) anticipate issuing regulations under section 72(t) of the Code, and section IV of
this notice solicits public comments with respect to all aspects of section 72(t).
II.

BACKGROUND

Section 72(t)(1) of the Code generally provides for a 10 percent additional tax on
a distribution from a qualified retirement plan, as defined in section 4974(c), unless the
distribution qualifies for one of the exceptions listed in section 72(t)(2). The 10 percent
additional tax applies only to the portion of the distribution that is includible in gross
income. For purposes of section 72(t), the term “qualified retirement plan,” as defined in
section 4974(c), means a plan described in section 401(a) that includes a trust exempt
from tax under section 501(a), an annuity plan described in section 403(a), an annuity
contract described in section 403(b), an individual retirement account described in
section 408(a), or an individual retirement annuity described in section 408(b). 1

For purposes of this notice, the term “IRA” includes an individual retirement account described in section
408(a) and an individual retirement annuity described in section 408(b).

1

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Section 72(t)(2) provides several exceptions to the 10 percent additional tax
imposed by section 72(t)(1), including, for example, exceptions for distributions:
•

made on or after the date on which the employee 2 attains age 59 ½;

•

made to a beneficiary (or to the estate of the employee) on or after the
death of the employee;

•

attributable to the employee being disabled within the meaning of section
72(m)(7);

•

that are part of a series of substantially equal periodic payments (not less
frequently than annually) made for the life (or life expectancy) of the
employee or the joint lives (or joint life expectancies) of the employee and
the employee’s designated beneficiary; and

•

made, if the distributions are not made from an IRA, to an employee after
separation from service after attainment of age 55.

On December 29, 2022, Division T of the Consolidated Appropriations Act, 2023,
Public Law 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022
(SECURE 2.0 Act), was enacted. Sections 115 and 314 of the SECURE 2.0 Act
amended section 72(t) of the Code to add exceptions to the 10 percent additional tax,
and this notice provides guidance on those sections.
III.

PROVISIONS OF THE SECURE 2.0 ACT

The term “employee” includes any participant in an employee retirement plan, and in the case of an IRA,
the individual for whose benefit the IRA was established. See generally section 72(t)(5).
2

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A. SECTION 115 OF THE SECURE 2.0 ACT -- EMERGENCY PERSONAL
EXPENSE DISTRIBUTIONS
Section 115 of the SECURE 2.0 Act amended section 72(t)(2) of the Code by
adding section 72(t)(2)(I), which provides a new exception to the 10 percent additional
tax for a distribution from an applicable eligible retirement plan to an individual for
emergency personal expenses. An emergency personal expense distribution is
includible in gross income but is not subject to the 10 percent additional tax under
section 72(t)(1).
Section 72(t)(2)(I)(iv) provides that the term “emergency personal expense
distribution” means any distribution made from an applicable eligible retirement plan to
an individual for purposes of meeting unforeseeable or immediate financial needs
relating to necessary personal or family emergency expenses. Section 72(t)(2)(I)(iv)
also provides that the term “applicable eligible retirement plan” has the same meaning
as in section 72(t)(2)(H)(vi)(I), where the term is defined as an eligible retirement plan
described in section 402(c)(8)(B) other than a defined benefit plan.
Emergency personal expense distributions are subject to three limitations. First,
section 72(t)(2)(I)(ii) provides that not more than one distribution per calendar year is
permitted to be treated as an emergency personal expense distribution by any
individual. Second, section 72(t)(2)(I)(iii) permits an individual to treat a distribution as
an emergency personal expense distribution in any calendar year in an amount up to a
maximum of $1,000. 3 Third, section 72(t)(2)(I)(vii) provides rules that limit taking
subsequent emergency personal expense distributions.

3

This $1,000 amount is not indexed for inflation.

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Section 72(t)(2)(I)(iv) provides that an administrator of an applicable eligible
retirement plan may rely on an employee’s written certification that the employee
satisfies the conditions for an emergency personal expense distribution. The Secretary
may provide by regulations for exceptions to the rule regarding a plan administrator’s
reliance on an employee’s certification, and for procedures for addressing cases of
employee misrepresentation.
Section 72(t)(2)(I)(v) provides that if a distribution from an applicable eligible
retirement plan to an individual would be an emergency personal expense distribution
(without regard to the limitations in section 72(t)(2)(I)(ii) and (iii)), a plan will not be
treated as failing to meet any requirement under the Code merely because the plan
treats the distribution as an emergency personal expense distribution, unless the
aggregate amount of the distributions from all plans maintained by the employer (and
any member of any controlled group 4 that includes the employer) to that individual
exceeds the limitations described in section 72(t)(2)(I)(ii) and (iii).
Section 72(t)(2)(I)(vi) provides that the rules relating to repayment of emergency
personal expense distributions should follow the rules for repayment of qualified birth or
adoption distributions in section 72(t)(2)(H)(v). Therefore, an individual generally may,
at any time during the 3-year period beginning on the day after the date on which the
distribution was received, repay an emergency personal expense distribution (not to
exceed the aggregate amount of the emergency personal expense distribution) to an
applicable eligible retirement plan in which the individual is a beneficiary and to which a
rollover can be made.
Section 72(t)(2)(I)(v) applies the controlled group definition in section 72(t)(2)(H)(iv)(II), which defines
“controlled group” as any group treated as a single employer under section 414(b), (c), (m), or (o).
4

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Section 72(t)(2)(I)(viii) provides that the special rules in section 72(t)(2)(H)(vi)(II)
and (IV) (for qualified birth or adoption distributions) also apply for emergency personal
expense distributions. Thus, an emergency personal expense distribution is not treated
as an eligible rollover distribution for purposes of the direct rollover rules under
section 401(a)(31), the notice requirement under section 402(f), or the mandatory
withholding rules under section 3405. In addition, emergency personal expense
distributions are treated as meeting the distribution requirements of sections
401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A).
The amendment made to section 72(t)(2) by section 115 of the SECURE 2.0 Act
applies to emergency personal expense distributions made after December 31, 2023.
Questions and Answers Relating to Individuals Receiving Emergency
Personal Expense Distributions
Q. A-1: What is an emergency personal expense distribution?
A. A-1: An emergency personal expense distribution is a distribution made from
an applicable eligible retirement plan to an individual for purposes of meeting
unforeseeable or immediate financial needs relating to necessary personal or family
emergency expenses. An emergency personal expense distribution is includible in
gross income, but it is not subject to the 10 percent additional tax under section 72(t)(1).
Q. A-2: How does an individual determine whether an expense is an
unforeseeable or immediate financial need relating to necessary personal or family
emergency expenses?
A. A-2: Whether an individual has an unforeseeable or immediate financial need
relating to necessary personal or family emergency expenses is determined by the

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relevant facts and circumstances for each individual. Factors to be considered include,
but are not limited to, whether the individual (or a family member of the individual) has
expenses relating to -(a) medical care (including the cost of medicine or treatment that would be
deductible under section 213(d), determined without regard to the limitations in section
213(a)),
(b) accident or loss of property due to casualty,
(c) imminent foreclosure or eviction from a primary residence,
(d) the need to pay for burial or funeral expenses,
(e) auto repairs, or
(f) any other necessary emergency personal expenses.
For purposes of determining whether an individual has an unforeseeable or
immediate financial need, the administrator may rely on an employee’s written
certification that the employee is eligible for an emergency personal expense
distribution. See Q&A A-9 of this notice.
Q. A-3: Which types of plans are eligible to permit an emergency personal
expense distribution?
A. A-3: An emergency personal expense distribution may be made from an
applicable eligible retirement plan, which means an eligible retirement plan described in
section 402(c)(8)(B) other than a defined benefit plan. Therefore, generally, a
section 401(a) qualified defined contribution plan (such as a section 401(k) plan), a
section 403(a) annuity plan, a section 403(b) annuity contract, a governmental

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section 457(b) plan, or an IRA is eligible to permit an emergency personal expense
distribution.
Q. A-4: How frequently can an individual treat a distribution from an applicable
eligible retirement plan as an emergency personal expense distribution?
A. A-4: An individual is permitted to treat only one distribution per calendar year
as an emergency personal expense distribution.
Q. A-5: Is there a dollar limitation on the amount that an individual may treat as
an emergency personal expense distribution under section 72(t)(2)(I)(iii)?
A. A-5: The amount that may be treated as an emergency personal expense
distribution by an individual in any calendar year shall not exceed the lesser of $1,000
or an amount equal to the excess of -(a) the individual’s total nonforfeitable accrued benefit under the plan (in the case
of an IRA, the individual’s total interest in the IRA), determined as of the date of each
such distribution, over
(b) $1,000.
For example, Plan C is a section 401(k) plan that permits emergency personal
expense distributions, and Employee A is a participant in Plan C. On July 1, 2025,
Employee A has a vested account balance of $1,500 in Plan C. On July 1, 2025,
Employee A requests an emergency personal expense distribution of $500 from Plan C.
Employee A has not previously received an emergency personal expense distribution.
The excess of Employee A's nonforfeitable interest in Plan C over $1,000 is $1,500 $1,000, or $500. Employee A is permitted to treat $500 from Plan C as an emergency

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personal expense distribution (the lesser of $1,000 or the amount equal to $1,500 $1,000 ($500)).
Q. A-6: Once an individual treats a distribution as an emergency personal
expense distribution, how soon can that individual take a subsequent emergency
personal expense distribution?
A. A-6: Notwithstanding the limitation in Q&A A-4 of this notice, if an individual
treats a distribution as an emergency personal expense distribution in any calendar year
with respect to an applicable eligible retirement plan, no amount of any subsequent
distribution can be treated as an emergency personal expense distribution during the
immediately following 3 calendar years with respect to that plan unless -(a) the previous emergency personal expense distribution is fully repaid to the
plan, or
(b) the aggregate of the individual’s elective deferrals and employee contributions
to the plan (in the case of an IRA, the total amounts that the individual contributed to the
IRA) after the previous emergency personal expense distribution is at least equal to the
amount of the previous emergency personal expense distribution that has not been
repaid.
For example, consider the same facts as Q&A A-5 of this notice (Employee A
requests from Plan C an emergency personal expense distribution of $500 on July 1,
2025). Employee A does not repay the emergency personal expense distribution but
continues to make elective deferrals to Plan C. On August 1, 2027, Employee A has an
account balance in the amount of $5,000. With respect to the $5,000 account balance,
Employee A contributed $3,500 in elective deferrals since the July 1, 2025, distribution.

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On August 1, 2027, Employee A requests an emergency personal expense distribution
(which meets the requirements of Q&A A-1 of this notice) of $1,000 from Plan C. This
distribution meets the limitation requirements in Q&A A-4 (annual limitation), Q&A A-5
(dollar limitation), and Q&A A-6 (limitation on subsequent distributions) of this notice.
Q. A-7: May an individual repay an emergency personal expense distribution to
an applicable eligible retirement plan?
A. A-7: An individual may, at any time during the 3-year period beginning on the
day after the date on which the distribution was received, repay any portion of an
emergency personal expense distribution (up to the entire amount of the emergency
personal expense distribution) to an applicable eligible retirement plan in which the
individual is a beneficiary and to which a rollover can be made under section 402(c),
403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), as applicable.
Questions and Answers Relating to Applicable Eligible Retirement Plans
Permitting Emergency Personal Expense Distributions.
Q. A-8: Is an applicable eligible retirement plan required to permit emergency
personal expense distributions under section 72(t)(2)(I)?
A. A-8: It is optional for an applicable eligible retirement plan to permit
emergency personal expense distributions pursuant to section 72(t)(2)(I). Plan
amendments adopted to permit emergency personal expense distributions are
discretionary amendments for purposes of the plan amendment rules discussed in
Section II.J. of Notice 2024-02, 2024-02 IRB 316. For information relating to the
deadline for adopting plan amendments, see the plan amendment rules discussed in
Section II.J. of Notice 2024-02.

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If an applicable eligible retirement plan does not permit emergency personal
expense distributions, the individual is permitted to treat an otherwise permissible
distribution 5 as an emergency personal expense distribution. See Q&A A-15 of this
notice.
Q. A-9: May an administrator rely on a written certification from an employee that
the employee is eligible for an emergency personal expense distribution?
A. A-9: In determining whether an employee is eligible for an emergency
personal expense distribution, an administrator of an applicable eligible retirement plan
is permitted to rely on an employee’s written certification that the employee is eligible for
an emergency personal expense distribution. 6 For this purpose, an administrator is a
plan administrator as defined in section 414(g), or an IRA trustee, custodian, or issuer.
Q. A-10: Do emergency personal expense distributions from an applicable
eligible retirement plan meet the distribution restriction requirements in sections
401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A)?
A. A-10: Emergency personal expense distributions are treated as meeting the
distribution restrictions for qualified cash or deferred arrangements under
section 401(k)(2)(B)(i), custodial accounts under section 403(b)(7)(A)(i), annuity
contracts under section 403(b)(11), and governmental deferred compensation plans
under section 457(d)(1)(A). Thus, for example, an employer may expand the

For purposes of this notice, a “permissible distribution” means a distribution that meets the distribution
restriction requirements in sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A) and is
permissible under the plan. Thus, for example, a participant in a plan that does not permit emergency
personal expense distributions may meet the requirements for a hardship distribution if the plan permits
hardship distributions. In addition, a participant who terminated service with an employer with an accrued
benefit under a section 401(k) plan that does not permit emergency personal expense distributions may
meet the distribution restrictions for severance from employment.
6
The written certification may be provided using the electronic delivery rules in §1.401(a)-21(d).
5

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distribution options under its plan to allow an amount attributable to elective, qualified
nonelective, qualified matching, or safe harbor contributions under a section 401(k) plan
to be distributed as an emergency personal expense distribution.
Q. A-11: Is an emergency personal expense distribution treated by an applicable
eligible retirement plan as an eligible rollover distribution for purposes of the direct
rollover rules, section 402(f) notice requirements, and the mandatory withholding rules?
A. A-11: An emergency personal expense distribution is not treated as an
eligible rollover distribution for purposes of the direct rollover rules under section
401(a)(31), the notice requirement under section 402(f), and the mandatory withholding
rules under section 3405. Thus, the plan is not required to offer an individual a direct
rollover with respect to an emergency personal expense distribution. In addition, the
administrator is not required to provide a section 402(f) notice. Finally, the administrator
or payor of the emergency personal expense distribution is not required to withhold an
amount equal to 20 percent of the distribution, as generally is required in
section 3405(c)(1). However, an emergency personal expense distribution is subject to
the withholding requirements of section 3405(b) and § 35.3405-1T of the withholding tax
regulations.
Q. A-12: If an applicable eligible retirement plan permits emergency personal
expense distributions, is the plan required to accept a repayment of that distribution to
the plan?
A. A-12: An applicable eligible retirement plan must accept the repayment of an
emergency personal expense distribution from an individual if the following apply:
(a) the plan permits emergency personal expense distributions;

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(b) the individual received an emergency personal expense distribution from that
plan; and
(c) the individual is eligible to make a rollover contribution to that plan at the time
the individual wishes to repay the emergency personal expense distribution to the plan.
Q. A-13: Is a repayment of an emergency personal expense distribution from an
applicable eligible retirement plan other than an IRA treated as the direct transfer of an
eligible rollover distribution as defined in section 402(c)(4)?
A. A-13: In the case of a repayment of an emergency personal expense
distribution from an applicable eligible retirement plan other than an IRA, an individual is
treated as having received the distribution as an eligible rollover distribution (as defined
in section 402(c)(4)) and as having transferred the amount to an applicable eligible
retirement plan in a direct trustee-to-trustee transfer within 60 days of the distribution.
Q. A-14: Is a repayment of an emergency personal expense distribution from an
IRA treated as the direct transfer of a distribution described in section 408(d)(3)?
A. A-14: In the case of a repayment of an emergency personal expense
distribution from an IRA, an individual is treated as having received the distribution as a
distribution described in section 408(d)(3) and as having transferred the amount to an
applicable eligible retirement plan in a direct trustee-to-trustee transfer within 60 days of
the distribution.
Q. A-15: If an applicable eligible retirement plan does not permit emergency
personal expense distributions, may an individual treat an otherwise permissible
distribution as an emergency personal expense distribution?

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A. A-15: If an applicable eligible retirement plan does not permit emergency
personal expense distributions and an individual receives an otherwise permissible
distribution that meets the requirements of an emergency personal expense distribution
(as defined in Q&A A-1 of this notice), the individual may treat the distribution on the
individual's federal income tax return as an emergency personal expense distribution to
the extent the distribution meets the various limitations on an emergency personal
expense distribution (see Q&As A-4 through A-6 of this notice). As part of the
individual’s tax return, the individual will claim on Form 5329, Additional Taxes on
Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, that the distribution
is an emergency personal expense distribution, in accordance with the form’s
instructions. The distribution, while includible in gross income, is not subject to the 10
percent additional tax under section 72(t)(1) pursuant to section 72(t)(2)(I). If the
individual decides to repay the amount to an eligible retirement plan, the individual may,
at any time during the 3-year period beginning on the day after the date on which the
distribution was received, repay the amount to an IRA.
B. SECTION 314 OF THE SECURE 2.0 ACT -- DOMESTIC ABUSE VICTIM
DISTRIBUTIONS
Section 314 of the SECURE 2.0 Act amended section 72(t)(2) by adding section
72(t)(2)(K), which provides a new exception to the 10 percent additional tax for an
eligible distribution to a domestic abuse victim (domestic abuse victim distribution). A
domestic abuse victim distribution is includible in gross income but is not subject to the
10 percent additional tax under section 72(t)(1). A “domestic abuse victim distribution”
is defined in section 72(t)(2)(K)(iii)(I) as any distribution from an applicable eligible
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retirement plan to a domestic abuse victim if made during the 1-year period beginning
on any date on which the individual is a victim of domestic abuse by a spouse or
domestic partner. The term “domestic abuse” is defined in section 72(t)(2)(K)(iii)(II) as
physical, psychological, sexual, emotional, or economic abuse, including efforts to
control, isolate, humiliate, or intimidate the victim, or to undermine the victim’s ability to
reason independently, including by means of abuse of the victim’s child or another
family member living in the household.
Section 72(t)(2)(K)(ii) permits an individual to receive a distribution from an
applicable eligible retirement plan of up to $10,000 (indexed for inflation) without
application of the 10 percent additional tax if the distribution meets the requirements to
be a domestic abuse victim distribution. An “applicable eligible retirement plan” is
defined in section 72(t)(2)(K)(vi)(I) as an eligible retirement plan (as defined in
section 402(c)(8)(B)) other than a defined benefit plan or a plan to which sections
401(a)(11) and 417 apply.
Section 72(t)(2)(K)(iv) provides that if a distribution from an applicable eligible
retirement plan to a domestic abuse victim would be a domestic abuse victim
distribution (without regard to the limitation in section 72(t)(2)(K)(ii)), a plan will not be
treated as failing to meet any requirement under the Code merely because the plan
treats the distribution as a domestic abuse victim distribution, unless the aggregate
amount of the distributions from all plans maintained by the employer (and any member
of any controlled group that includes the employer) to the domestic abuse victim
exceeds the limitation described in section 72(t)(2)(K)(ii).

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Section 72(t)(2)(K)(v) provides that the rules relating to repayment of domestic
abuse victim distributions should follow the rules in section 72(t)(2)(H)(v) (the rules for
repayment of qualified birth or adoption distributions). Therefore, an individual generally
may, at any time during the 3-year period beginning on the day after the date on which
the distribution was received, repay a domestic abuse victim distribution (not to exceed
the aggregate amount of the domestic abuse victim distribution) to an applicable eligible
retirement plan in which the individual is a beneficiary and to which a rollover can be
made.
Section 72(t)(2)(K)(vi)(II) provides that a domestic abuse victim distribution is not
treated as an eligible rollover distribution for purposes of the direct rollover rules under
section 401(a)(31), the notice requirement under section 402(f), or the mandatory
withholding rules under section 3405.
Section 72(t)(2)(K)(vi)(III) provides that any distribution that the employee or
participant certifies as a domestic abuse victim distribution shall be treated as meeting
the distribution requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and
457(d)(1)(A).
The amendment made to section 72(t)(2) by section 314 of the SECURE 2.0 Act
applies to domestic abuse victim distributions made after December 31, 2023.
Questions and Answers Relating to Individuals Receiving Domestic Abuse
Victim Distributions
Q. B-1: What is a domestic abuse victim distribution?
A. B-1: A domestic abuse victim distribution is a distribution from an applicable
eligible retirement plan to a domestic abuse victim made during the 1-year period

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beginning on any date on which the individual is a victim of domestic abuse by a spouse
or domestic partner. A domestic abuse victim distribution is includible in gross income
but is not subject to the 10 percent additional tax under section 72(t)(1).
Q. B-2: How is domestic abuse defined for the purposes of a domestic abuse
victim distribution?
A. B-2: The term “domestic abuse” means physical, psychological, sexual,
emotional, or economic abuse, including efforts to control, isolate, humiliate, or
intimidate the victim, or to undermine the victim’s ability to reason independently,
including by means of abuse of the victim’s child or another family member living in the
household.
Q. B-3: Which types of plans are eligible to permit a domestic abuse victim
distribution?
A. B-3: A domestic abuse victim distribution may be made from an applicable
eligible retirement plan, which is defined in section 72(t)(2)(K)(vi)(I) as an eligible
retirement plan described in section 402(c)(8)(B), other than a defined benefit plan or a
plan to which the spousal consent requirements of sections 401(a)(11) and 417 apply.
In general, the spousal consent requirements of sections 401(a)(11) and 417 apply to
certain qualified retirement plans, including defined benefit plans, money purchase
pension plans, and defined contribution plans that (1) do not provide 100 percent death
benefits for surviving spouses, (2) provide benefits in the form of a life annuity, or (3) are
direct or indirect transferees of a defined benefit or money purchase pension plan. See
section 401(a)(11)(B) and § 1.401(a)–20, Q&A–3.

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Q. B-4: Is there a dollar limitation on the amount that an individual may treat as a
domestic abuse victim distribution under section 72(t)(2)(K)?
A. B-4: The aggregate amount that an individual may treat as a domestic abuse
victim distribution cannot exceed the lesser of -(a) $10,000 (indexed for inflation), or
(b) 50 percent of the present value of the nonforfeitable accrued benefit (vested
accrued benefit) of the employee under the plan.
For example, Plan E is a section 403(b) plan that permits domestic abuse victim
distributions, and Taxpayer D is a participant in Plan E. On August 15, 2024, Taxpayer
D is eligible to receive a domestic abuse victim distribution from Plan E because
Taxpayer D was a victim of domestic abuse on January 15, 2024. August 15, 2024, is
less than one year after the January 15, 2024, incident. On August 15, 2024, Taxpayer
D has a $15,000 vested account balance in Plan E ($7,500 is 50 percent of Taxpayer
D’s vested account balance). Taxpayer D requests a $7,500 domestic abuse victim
distribution from Plan E. Taxpayer D is permitted to take a domestic abuse victim
distribution of $7,500 from Plan E (the lesser of $7,500 (50 percent of Taxpayer D’s
vested account balance) and $10,000).
Q. B-5: How are the cost-of-living adjustments made to the dollar limit for
domestic abuse victim distributions?
A. B-5: For taxable years beginning in a calendar year after 2024, the $10,000
amount will be increased annually by an amount equal to –
(a) The $10,000 dollar limitation, multiplied by

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(b) The cost-of-living adjustment determined under section 1(f)(3) for the
calendar year in which the taxable year begins, determined by substituting calendar
year 2023, for calendar year 2016 in section 1(f)(3)(A)(ii).
If any amount after adjustment under section 72(t)(2)(K)(vii) is not a multiple of
$100, the amount will be rounded to the nearest multiple of $100. The adjusted
amounts will be provided in future guidance issued in the Internal Revenue Bulletin.
Q. B-6: May an individual repay a domestic abuse victim distribution to an
applicable eligible retirement plan?
A. B-6: An individual may, at any time during the 3-year period beginning on the
day after the date on which the distribution was received, repay any portion of a
domestic abuse victim distribution (up to the entire amount of the domestic abuse victim
distribution) to an applicable eligible retirement plan in which the individual is a
beneficiary and to which a rollover can be made under section 402(c), 403(a)(4),
403(b)(8), 408(d)(3), or 457(e)(16), as applicable.
Questions and Answers Relating to Applicable Eligible Retirement Plans
Permitting Domestic Abuse Victim Distributions
Q. B-7: Is an applicable eligible retirement plan required to permit domestic
abuse victim distributions under section 72(t)(2)(K)?
A. B-7: It is optional for an applicable eligible retirement plan to permit domestic
abuse victim distributions pursuant to section 72(t)(2)(K). Plan amendments adopted to
permit domestic abuse victim distributions are discretionary amendments for purposes
of the plan amendment rules discussed in Section II.J. of Notice 2024-02. For

18

information relating to the deadline for adopting plan amendments, see Section II.J of
Notice 2024-02.
If an applicable eligible retirement plan does not permit domestic abuse victim
distributions, the individual is permitted to treat an otherwise permissible distribution as
a domestic abuse victim distribution. See Q&A B-14 of this notice.
Q. B-8: Do domestic abuse victim distributions from an applicable eligible
retirement plan meet the distribution restriction requirements in sections 401(k)(2)(B)(i),
403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A)?
A. B-8: If the employee or participant certifies that the employee or participant is
eligible to receive a domestic abuse victim distribution, then the distribution is treated as
meeting the distribution restrictions for qualified cash or deferred arrangements under
section 401(k)(2)(B)(i), custodial accounts under section 403(b)(7)(A)(i), annuity
contracts under section 403(b)(11), and governmental deferred compensation plans
under section 457(d)(1)(A). Thus, for example, an employer may expand the
distribution options under its plan to allow an amount attributable to elective, qualified
nonelective, qualified matching, or safe harbor contributions under a section 401(k) plan
to be distributed as a domestic abuse victim distribution.
Q. B-9: What are the certification requirements for a domestic abuse victim
distribution?
A. B-9: Pursuant to section 72(t)(2)(K)(vi)(III), any distribution that an employee
or participant certifies as a domestic abuse victim distribution will be treated as meeting
the distribution restriction requirements under the Code for the applicable eligible
retirement plan. To meet the certification requirements of section 72(t)(2)(K)(vi)(III), the

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employee or participant could check the box on the distribution request form to certify
that (1) the employee or participant is eligible for a domestic abuse victim distribution
and (2) the distribution is made during the 1-year period beginning on any date on which
the individual is a victim of domestic abuse. The certification must be provided in writing
and the employee or participant may use the electronic delivery rules in §1.401(a)-21(d)
to provide the certification.
Q. B-10: Is a domestic abuse victim distribution treated by an applicable eligible
retirement plan as an eligible rollover distribution for purposes of the direct rollover
rules, section 402(f) notice requirements, and the mandatory withholding rules?
A. B-10: A domestic abuse victim distribution is not treated as an eligible rollover
distribution for purposes of the direct rollover rules under section 401(a)(31), the notice
requirement under section 402(f), and the mandatory withholding rules under section
3405. Thus, the plan is not required to offer an individual a direct rollover with respect
to a domestic abuse victim distribution. In addition, the administrator is not required to
provide a section 402(f) notice. Finally, the administrator or payor of the domestic
abuse victim distribution is not required to withhold an amount equal to 20 percent of the
distribution, as generally is required in section 3405(c)(1). However, a domestic abuse
victim distribution is subject to the withholding requirements of section 3405(b) and
§ 35.3405-1T.
Q. B-11: If an applicable eligible retirement plan permits domestic abuse victim
distributions, is the plan required to accept a repayment of that distribution to the plan?
A. B-11: An applicable eligible retirement plan must accept the repayment of a
domestic abuse victim distribution from an individual if the following apply:

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(a) the plan permits domestic abuse victim distributions;
(b) the individual received a domestic abuse victim distribution from that plan;
and
(c) the individual is eligible to make a rollover contribution to that plan at the time
the individual wishes to repay the domestic abuse victim distribution to the plan.
Q. B-12: Is a repayment of a domestic abuse victim distribution from an
applicable eligible retirement plan other than an IRA treated as the direct transfer of an
eligible rollover distribution as defined in section 402(c)(4)?
A. B-12: In the case of a repayment of a domestic abuse victim distribution from
an applicable eligible retirement plan other than an IRA, an individual is treated as
having received the distribution as an eligible rollover distribution (as defined in section
402(c)(4)) and as having transferred the amount to an applicable eligible retirement plan
in a direct trustee-to-trustee transfer within 60 days of the distribution.
Q. B-13: Is a repayment of a domestic abuse victim distribution from an IRA
treated as the direct transfer of a distribution described in section 408(d)(3)?
A. B-13: In the case of a repayment of a domestic abuse victim distribution from
an IRA, an individual is treated as having received the distribution as a distribution
described in section 408(d)(3) and as having transferred the amount to an applicable
eligible retirement plan in a direct trustee-to-trustee transfer within 60 days of the
distribution.
Q. B-14: If an applicable eligible retirement plan does not permit domestic abuse
victim distributions, may an individual treat an otherwise permissible distribution as a
domestic abuse victim distribution?

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A. B-14: If an applicable eligible retirement plan does not permit domestic abuse
victim distributions and an individual receives an otherwise permissible distribution that
meets the requirements of a domestic abuse victim distribution (as defined in Q&A B-1
of this notice), the individual may treat the distribution as a domestic abuse victim
distribution on the individual's federal income tax return to the extent the distribution
meets the limitation on a domestic abuse victim distribution (see Q&A B-4 of this
notice). As part of the individual’s tax return, the individual will claim on Form 5329 that
the distribution is a domestic abuse victim distribution, in accordance with the form’s
instructions. The distribution, while includible in gross income, is not subject to the 10
percent additional tax under section 72(t)(1) pursuant to section 72(t)(2)(K). If the
individual decides to repay the amount to an eligible retirement plan, the individual may,
at any time during the 3-year period beginning on the day after the date on which the
distribution was received, repay the amount to an IRA.
IV.

REQUEST FOR COMMENTS

The Treasury Department and the IRS invite comments on all matters discussed
in this notice. In particular, the Treasury Department and the IRS invite comments on
whether the Secretary should adopt regulations providing exceptions to the rule that a
plan administrator may rely on an employee’s certification relating to emergency
personal expense distributions and procedures to address cases of employee
misrepresentation.
In addition, as mentioned in the Purpose section of this notice, the Treasury
Department and the IRS anticipate issuing regulations under section 72(t) and invite
general comments on section 72(t). In particular, because the anticipated proposed
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regulations would address repayments of certain distributions under section 72(t)(2) (for
example, qualified birth or adoption distributions under section 72(t)(2)(H), emergency
personal expense distributions under section 72(t)(2)(I), domestic abuse victim
distributions under section 72(t)(2)(K), and terminal illness distributions under section
72(t)(2)(L)), the Treasury Department and the IRS request comments relating to
repayments. For example, comments are requested on the implementation of the
requirement that any repayment made within the 3-year period beginning on the day
after the date the distribution was received will be treated as a direct trustee-to-trustee
transfer within 60 days of the distribution. Comments are also requested on procedures
for determining whether a repayment meets the applicable requirements under section
72(t)(2), particularly whether it would be helpful if the anticipated proposed regulations
would permit an administrator to rely on an individual’s certification that any requested
repayment meets the requirements under section 72(t)(2), is made within the applicable
3-year time period, 7 and does not exceed the amount of the distribution with respect to
which a repayment is being made.
Comments should be submitted in writing on or before October 7, 2024,and
should include a reference to Notice 2024-55. Comments may be submitted
electronically via the Federal eRulemaking Portal at www.regulations.gov (type “IRS
Notice 2024-55” in the search field on the Regulations.gov home page to find this notice
and submit comments). Alternatively, comments may be submitted by mail to: Internal

But see section 311(b)(2) of the SECURE 2.0 Act for a special temporary rule on the effective date of
the 3-year rule for repayments relating to qualified birth or adoption distributions made on or before the
date of enactment of the SECURE 2.0 Act.

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Revenue Service, Attn: CC:PA:LPD:PR (Notice 2024-55), Room 5203, P.O. Box 7604,
Ben Franklin Station, Washington, D.C. 20044.
The Treasury Department and the IRS will publish for public availability any
comment submitted electronically or on paper to its public docket.
V.

PAPERWORK REDUCTION ACT

The collection of information contained in this notice has been submitted to the
Office of Management and Budget in accordance with the Paperwork Reduction Act
(PRA) (44 U.S.C. 3507) under control number 1545-2317. An agency may not conduct
or sponsor, and a person is not required to respond to, a collection of information unless
the collection of information displays a valid OMB control number. The information
collection requirements in section III.A and B will be submitted to OMB for review and
approval in accordance with 5 CFR 1320.10.
Pursuant to section 72(t)(2)(I)(iv), Q&A A-9 of this notice provides that, in
determining whether an employee is eligible for an emergency personal expense
distribution, an administrator of an applicable eligible retirement plan is permitted to rely
on an employee’s written certification that the employee is eligible for an emergency
personal expense distribution.
Q&A B-9 of this notice provides that, to meet the certification requirements of
section 72(t)(2)(K)(vi)(III), an individual could check the box on the distribution request
form to certify that (1) the employee or participant is eligible for a domestic abuse victim
distribution and (2) the distribution is made during the 1-year period beginning on any
date on which the individual is a victim of domestic abuse. The certification must be

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provided in writing and the employee or participant may use the electronic delivery rules
in §1.401(a)-21(d) to provide the certification.
According to the Bureau of Labor and Statistics, determined as of March 2023,
approximately 45 percent of civilian workers in the United States participated in defined
contribution plans. The population of civilian workers represented by the March 2023
National Compensation Survey (NCS) was 145,300,100. Using 45 percent of the
population reported in the NCS survey, approximately 65,385,045 civilian workers
participated in defined contribution plans in March 2023.
Sections 115 and 314 of the SECURE 2.0 Act became effective January 1, 2024.
The IRS does not have all the data necessary for determining paperwork for
certifications of emergency personal expense and domestic victim abuse distributions.
At this point, the IRS does not know how many applicable eligible retirement plans will
offer these distributions or how many employees will request these distributions from
applicable eligible retirement plans. Therefore, the paperwork burden is based on an
estimated range of the number of employees who would apply for either an emergency
personal expense distribution or a domestic abuse victim distribution from an applicable
eligible retirement plan that permits such distributions.
The collection of information is required to obtain a benefit. For Q&A A-9 of this
notice, the likely respondent is an individual who is requesting an emergency personal
expense distribution from an applicable eligible retirement plan, as described in section
72(t)(2)(I)(iv), and self-certifying that the individual is eligible for an emergency personal
expense distribution.
Estimated total annual reporting burden: 3,750 to 7,500 hours.

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Estimated average annual burden per respondent: 3 minutes.
Estimated number of respondents: 75,000 to 150,000 respondents.
Estimated frequency of responses: 1 per distribution request.
For Q&A B-9 of this notice, the likely respondent is an individual who is
requesting a domestic abuse victim distribution from an applicable eligible retirement
plan, as defined in section 72(t)(2)(K)(vi)(I), and self-certifying that the individual is
eligible for a domestic abuse victim distribution and that the distribution is made during
the 1-year period beginning on any date on which the individual is a victim of domestic
abuse.
Estimated total annual reporting burden: 3,750 to 7,500 hours.
Estimated average annual burden per respondent: 3 minutes.
Estimated number of respondents: 75,000 to 150,000 respondents.
Estimated frequency of responses: 1 per distribution request.
Books or records relating to a collection of information must be retained as long
as their contents may become material in the administration of any internal revenue law.
Generally, tax returns and tax return information are confidential, as required by
section 6103 of the Code.
VI.

DRAFTING INFORMATION

The principal authors of this notice are Naomi Lehr, Vernon Carter, and Pamela
R. Kinard of the Office of Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes). For further information regarding this notice,
please contact Mr. Vernon Carter at (202) 317-6799, Ms. Naomi Lehr at (202) 3174102, or Ms. Pamela Kinard at (202) 317-6000 (not toll-free numbers).
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