Is a hardship with draw an elgible emergency expense?

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Are you referring to the Exceptions to the Additional 10% Tax Penalty on Early Pension Distributions?  If so, see how the IRS defines an eligible emergency expense.

IRS Instructions for Form 5329, page 4, states:

Code 23

Distributions for eligible emergency expense distributions

A distribution from an applicable eligible retirement plan for the purposes of meeting the unforeseeable or immediate financial needs relating to necessary personal or family emergency expenses. See Notice 2024-55, available here for more information.