How to File a Hardship Refund Request
Understand the specific circumstances and official procedure for requesting an expedited tax refund based on a verifiable financial hardship.
The Internal Revenue Service (IRS) provides a way for taxpayers to receive their refunds faster under specific emergency conditions. This process is not for those simply wanting their money sooner; it is reserved for individuals facing a verifiable and immediate financial crisis. This relief is administered through the Taxpayer Advocate Service (TAS), an independent organization within the IRS.
IRS Criteria for a Financial Hardship
The IRS defines a “significant hardship” with specific criteria that go beyond a simple shortage of funds. To be considered, a taxpayer must be facing an immediate and serious financial problem that a tax refund could resolve. The agency looks for situations where a taxpayer is on the verge of a negative economic event and lacks the resources to prevent it.
One situation the IRS recognizes is an imminent threat of losing housing, such as a formal eviction notice from a landlord or a foreclosure notice from a mortgage lender. Another qualifying event is a notice of utility shut-off for essential services like electricity, heat, or water. You must have an official notice from the utility provider with a specific shut-off date.
The inability to obtain basic life necessities is another hardship criterion. This means a taxpayer cannot afford essential needs such as food, necessary clothing, or medical care and prescriptions. It also extends to the inability to meet basic living expenses. The taxpayer must show that receiving their tax refund is the specific action that will prevent the adverse event.
Information and Forms Needed for Your Request
Before you request an expedited refund, you must gather specific documentation to prove your case. The documents must be official and clearly illustrate the nature and immediacy of your financial crisis.
If you are facing eviction or foreclosure, you will need a copy of the official notice from your landlord or lender showing the property address and relevant date. For a utility shut-off, you must provide the notice from the utility company that includes your account number and the scheduled termination date. In cases where you cannot afford medical care, copies of medical bills, prescription cost estimates, or a letter from a doctor explaining the need for immediate treatment can serve as proof.
The document for making your request is Form 911, Request for Taxpayer Advocate Service Assistance. You must use the most current version of the form, available for download from the IRS website, to avoid delays.
Section I of Form 911 requires your personal information, including your name, Social Security Number, and current address, which must match your tax return. In Section II, you must describe the tax problem and the specific hardship. You should clearly explain your situation, reference the proof you have gathered, and state how receiving your refund will resolve it. You must sign and date the form; if you filed a joint tax return, your spouse must also sign.
How to Make the Hardship Request
To submit your request, you can contact the Taxpayer Advocate Service by calling its national number at 1-877-777-4778. You can also find the contact information for your local TAS office, including the fax number and mailing address, by using the advocate locator tool on the TAS website. Faxing your Form 911 and documentation to your local office is often the fastest submission method.
After you submit your request, your case will be reviewed to determine if you qualify for assistance. If TAS accepts your case, it will be assigned to an advocate who will work with you and the IRS. You should hear from TAS within two weeks of submitting Form 911, but this process does not guarantee your refund will be expedited.