The IRS considered hitting first son Hunter Biden with felony tax charges over his removal of nearly $40,000 from his daughter’s college fund and failure to report it as additional income on his 2019 returns — while still using much of the windfall to pay for crack cocaine and hookers.

IRS Special Agent Joseph Ziegler told the House Ways and Means Committee that federal tax investigators uncovered “approximately $39,820” that Hunter Biden, now 53, looted from his high school-aged daughter Maisy’s 529 college savings plan.

The Daily Mail first reported on the ill-advised decision to empty the account.

A few weeks prior, Hunter had dodged a family intervention and instead holed up in a hotel to smoke crack, according to his 2021 memoir “Beautiful Things.”

After liquidating Maisy’s college savings, he went even deeper into the throes of his addiction in the coming months, sending payments to his drug dealer, a webcam service and prostitutes in the following weeks, emails on his laptop show.

The IRS also found “personal distributions he had claimed as business deductions totaling approximately $12,791,” according to Ziegler’s affidavit to the House panel on the five-year federal probe into the first son’s finances.

But after having recommended felony charges for the $52,611 in unreported income, federal prosecutors pursued a misdemeanor tax count for failing to pay $22,860 in taxes on it.

The disclosure is one of many made to the House committee by Ziegler and IRS Special Supervisory Agent Gary Shapley, who both allege the Justice Department “slow-walked” their probe of Hunter Biden and blocked them from taking certain investigative steps — including examining evidentiary trails that could lead to his father, President Biden.

The IRS investigators found the first son ducked more than $2.2 million in tax payments off of $8.3 million in income he earned from deals in Ukraine, Russia and China, among others.

On Dec. 17, 2018, Hunter received an alert that his Wells Fargo bank account had only 44 cents left, and he immediately asked his wealth management team whether he could “transfer 20k from Maisy 528 account to personal account,” according to emails found on his abandoned laptop.

A Wells Fargo manager replied later the same day that they could “sell the funds and send a check,” but could not “move to your account.”

Three days later, the troubled first son responded in what appears to be a scattered state of mind that the wealth managers should “liquidate” everything, including the 529 funds, because his ex-wife, Kathleen Buhle, was using her access to accounts after their divorce to make payments of her own.

“Yo begin read last couple sentence first. Live you both. BUT READ the end first,” Hunter wrote on Dec. 20, 2018. “Liquidate what you can. Send the Burisma payment to account [ending in] 5858. Do not pay a single auto pay or check that I have not personally authorized . Close down all accounts in an orderly fashion and I just learned that unfortunately my ex partner of “ex” more than 2 years has access to my accounts and has directed payments fro [sic]. My accounts to bills that are not my responsibility.”

Hunter later acknowledged in a Dec. 28, 2018, email to his personal assistant what he had done in draining Maisy’s college fund as she was set to graduate the following spring from the prestigious Sidwell Friends School in Washington, DC.

“I am fully aware of what Kathleen wants. I’ll deal with tuitions when time comes,” he told Katie Dodge in an unhinged rant accusing her of “rarely do[ing] anything” to help him pay bills.

At the time, those invoices included $27,945 in tuition for his eldest daughter, Naomi, at the University of Pennsylvania; $4,244.70 for Maisy’s high school; and a $1,700 payment for his Porsche, among others.

“All brokerage accounts can then be closed and the Maisy account should be closed and the check sent to the CA address ASAP,” Hunter wrote, adding: “If you haven’t noticed Katie my business partner is now a prisoner on death row in China,” referring to Ye Jianming, the chairman of the Chinese government-backed energy conglomerate CEFC who had been arrested for corruption.

Maisy graduated from the University of Pennsylvania this past May with a degree in fine arts. Hunter and Joe Biden were among those in attendance to see her pick up her diploma, along with first lady Jill Biden and first daughter Ashley Biden.