What is a Significant Hardship?

A significant financial hardship means one cannot pay for necessities to prevent or avoid an imminent harm. Examples include:

• Eviction or imminent loss of housing
• Utility disconnection
• Medical care or essential medication

If You Have a Hardship

If you believe you have a significant financial hardship, contact us using Taxpayer Rights Advocate Request Form. If you've received help from the Taxpayer Rights Advocate Office for a significant financial hardship in the past, we may not be able to grant another request.

Hardship Examples

• You filed your return and are expecting a $2,000 refund. You cannot wait the typical processing time because you received an eviction notice. You should contact the Taxpayer Rights Advocate Office so you can send them your eviction notice and review your options.
• You received a shutoff notice for your electricity and cannot afford to pay it. You should contact the Taxpayer Rights Advocate Office to review your options.

Enforcement Actions

Enforcement actions by the Department of Revenue, such as deducting money from your wages or bank account, do not necessarily constitute significant financial hardship but may create a financial hardship.

Enforcement Action Example

You received a wage levy notice. The wage levy creates a financial hardship because it will prevent you from being able to afford your electric bill. You should review the Financial Hardship page and contact the Collection Division to discuss your options.