Section Emp 409.08 - Extreme Financial Hardship(a) In determining whether an individual has established that offset of all or part of the federal tax refund will cause extreme financial hardship to the individual or a member of the individual's immediate family, the department shall determine whether the credible, relevant documentation submitted demonstrates that the offset or proposed offset would prevent the individual from meeting the costs necessarily incurred for essential subsistence expenses of the individual and the individual's spouse and dependents.(b) For purposes of this determination, essential subsistence expenses shall include costs incurred only for food, housing, utilities, clothing, essential transportation and medical care.(c) In making this determination, the department shall consider: (1) The income from all sources of the individual, and the individual's spouse and dependents;(2) The extent to which the assets of the individual and the individual's spouse and dependents are available to meet the offset and the essential subsistence expenses;(3) Whether these essential subsistence expenses are reasonable under all the circumstances; and(4) The extent to which the individual and the individual's spouse and dependents have other exceptional expenses that should be taken into account, and whether these expenses are reasonable under all the circumstances.(d) The department shall advise the individual of its determination in writing. Such determination shall not be appealable. Such determination shall advise the individual of the individual's right to request an adjustment of the individual's account by compromise in accordance with Emp 408.N.H. Admin. Code § Emp 409.08
Amended by Number 24, Filed June 13, 2024, Proposed by #13965, Effective 5/16/2024, Expires5/16/2034.