It is vague so you will have to make your own decision on this matter. If you can stand in front of the IRS auditor and convince them that a $15K reduction in your annual pay was a hardship then go ahead and use the rule. I don't know what your situation is so I cannot comment on it. If your annual salary is $200K and you lost the extra $15K of overtime is that really a hardship ? It may be if you count on it to pay your regular bills. But if it just means you could not buy a new car this year or take a vacation then I would say no it was not.
- You experience adverse financial consequences as a result of being quarantined, being furloughed or laid off, or having work hours reduced due to SARS-CoV-2 or COVID-19;
