What is a hardship modication?
A hardship modication allows qualifying taxpayers to
reduce a current wage, bank, or brokerage garnishment if
What can a hardship do for me?
Upon approval, a hardship could lower the percentage of
wages garnished per pay period or allow a release of the
What can a hardship not do for me?
A hardship cannot delay or cancel existing collection
What are some reasons a hardship may be denied?
- The taxpayer fails to make full nancial disclosure, including
household income.
Is professional assistance required to submit a hardship?
Professional assistance is not required, but taxpayers are
How does the hardship process work?
When you submit a completed application with all
necessary supporting documentation, the Department will
determine whether you are able to meet all necessary
What happens when a decision has been made?
If the hardship is approved, a modication of garnishment
will be mailed to the taxpayer and the garnishee; and will
be led with the Circuit Court Clerk. If the hardship is
Frequently Asked Questions
- The taxpayer submits false or misleading information.
- The taxpayer has not fully led all tax types.
it creates a hardship. A hardship exists if the garnishment
prevents the taxpayer from meeting necessary living
garnishment in exchange for an installment agreement.
actions, avoid or abate existing tax liabilities, or release a
- The taxpayer has repeated noncompliance or attempts to
avoid paying tax obligations.
welcome to seek tax assistance from a tax professional if
living expenses if the garnishment continues without
denied, the Department will contact you to inform you why
the hardship is being denied, as well as, mail a letter to the
Form Instructions
Personal Information
- Print or type your name, social security number,
address, best day time contact telephone number, and
e-mail address in the spaces provided.
- Print or type the name of all other persons in the house
hold including those claimed as a dependent, their age,
and their relationship to you in the spaces provided.
Employment
- Print or type the name of employer, telephone number,
length of employment, address, occupation, pay
frequency, and average net income in the spaces
provided.
Property
- Print or type the year, make, model, purchase date, loan
balance and monthly payment for all automobiles, boats,
ATV’s, motorcycles, recreational vehicles, airplanes,
Financial
- Print or type the name of the nancial institution,
address, account number, and balance for all bank
accounts.
- Include IRA’s, other retirement plans, certicates of
deposit, etc. Attach all pages of the most recent three
Signature
- Please sign and date the line applicable to you, after
reading and understanding the Certication.
- Using the checklist provided, ensure all required,
modication. If you cannot, the Department will notify you
- Select “Yes” or “No” if the person can be claimed as a
dependent and if they contribute to the household.
- Print or type the name, address, telephone number, and
fax number of Tax Representative. Also ll out and
- Attach additional pages if needed to list all employers for
all person’s in the household including those who can be
machinery, etc.
- Print or type the type of dwelling, address, purchase
months bank statements for all accounts of each person
in the household. Attach additional pages as needed. If
you owe more than $50,000, six months of bank
statements are required.
- Print or type the amount for all applicable other sources
applicable, documentation is available to be sent in with
the application that is completed and signed.
they choose.
attach the Missouri Power of Attorney (Form 2827).
date, loan balance, and monthly payment for all real
expenses.
lien.
of your options.
taxpayer’s address on le.
claimed as a dependent and contribute to the household.
property owned.
of income in the spaces provided. Add up all other
sources of income and ll in the space provided.
Missouri Department of Revenue
Garnishment Hardship Application
Form
5668
*17000000001*
17000000001