What is considered domestic abuse?

Domestic abuse is defined as physical, psychological, sexual, emotional, or economic abuse. This could include efforts to control, isolate, humiliate or intimidate the victim, or to undermine the victim's ability to reason independently. It also includes by means of abuse of the victim's child or another family member living in the household. Guidance issued by the IRS in Notice 2024-55 allows self-certification by the participant if the distribution qualifies.