Some expenses that qualify under the IRS hardship definition may include: medical expenses of a participant, spouse, or other dependents; costs related to the purchase of a principal residence (excluding mortgage payments); tuition payments; educational fees, room, and board for the subsequent 12 months of post-secondary education for the participant, spouse, or any dependents; any expenses necessary to prevent eviction from the participant’s principal residence or mortgage foreclosure; funeral expenses incurred by the participant or dependents; and certain expenses that may be incurred because of damage to the participant’s principal residence. The IRS rules also allow for some of this early distribution to be used to pay taxes on the distributions related to the above hardship events.