Hunter Biden told his uncle James in December 2018 that he had run out of money and needed financial assistance from his father, according to new text messages revealed in IRS whistleblower documents.

The now-first son told James Biden that the millions of dollars he’d scored from his business deals abroad was “all gone” and he could no longer afford school tuition for his three daughters or even basic living expenses.

“I can work when I’m in NYC all day every day for the next 3 months,” Hunter said in the Dec. 29, 2018, message to his uncle.

“But I can’t pay alimony w/o Dad or tuitions or for food and gas. Really it’s all gone.”

“I can go make it up in 15/20 days I’m sure, but he’s basically made it clear that he’s not paying alimony b/c Mom made clear that she won’t do it,” he added.

Hunter also said he was moving into his dad’s Delaware mansion after the collapse of his relationship with his sister-in-law-turned-lover Hallie Biden.

“Hallie won’t allow me to be at the house or lend me or pay me back any money,” Hunter went on. “Ashley moves into momoms [sic] house after I told dad that I would move in there. … That night I tell dad I want to probably stay in the areaand [sic] specifically I wanted to live by you and teach my course at Penn and maybe develop another one.”

The text messages were part of documents from IRS whistleblowers who were investigating Hunter Biden.

James Biden told Hunter that he thought the new arrangement would suffice with just a little further “help” from the former vice president.

“This can work, you need a safe harbor. I can work with you father alone !!” he responded. “We as usual just need several months of his help for this to work. Let’s talk about it. It makes perfect sense to me. This is difficult to fully vet without talking.”

The exchange was part of a trove of documents released by the House Ways and Means Committee on Wednesday, implicating the 53-year-old Hunter in various influence-peddling schemes while landing business deals with foreign entities.

In a statement accompanying the message, IRS whistleblower Joseph Ziegler explained that James Biden was not asked about this exchange due to “an environment established by the assigned prosecutors in which the investigators were afraid to ask questions … this would not allow us to follow normal investigative leads and fully understand the business relationship between James Biden and his family.”

The messages complicate a previously reported exchange between Hunter and his daughter Naomi from January 2019, in which the first son claimed that he’d had to fork over “half” of his salary to his father.

“I hope you all can do what I did and pay for everything for this entire family for 30 years,” he said. “It’s really hard. But don’t worry, unlike pop, I won’t make you give me half your salary.”

The Post has previously reported Hunter was routinely on the hook for his father’s household expenses — as itemized by longtime business partner Eric Schwerin.

The texts also shed further light on the financial entanglements of the Biden family, which have served as the nexus of an impeachment inquiry launched by House Republicans.

In June, the House panel revealed that Hunter threatened a Chinese business associate in a text message in July 2017, saying he was “sitting” next to his father and would “forever hold a grudge” if their business arrangement was not “fulfilled.”

The missive was revealed in documents produced by two IRS tax investigators who were part of a team that spent five years investigating Hunter Biden for his alleged financial crimes.

Bank records also obtained by the House Oversight Committee have shown that the first family and their associates netted more than $20 million from Ukraine, Russia and Kazakhstan while his father served as vice president in the Obama White House.

Others showed that a corrupt Romanian oligarch paid $1 million to at least nine Biden family members.

James and Hunter Biden also raked in $4.8 million from Chinese government-linked CEFC China Energy between 2017 and 2018, records found on the first son’s abandoned laptop show.

The Oversight Committee released records on Tuesday showing further six-figure wire transfers flowed from Chinese entities that listed Joe Biden’s Delaware address as the beneficiary as his presidential campaign ramped up in the summer of 2019.

James Biden told Hunter in late 2018 the two could “develope [sic] a plan together” before mentioning that his daughter, Caroline Biden, was suffering a similar setback after racking up a $110,810.04 bill at a Greenwich Village pharmacy with a stolen credit card.

“I’m going to try to call yo again please Ans,” James Biden wrote.

“Crisis with Caroline, same problem with ‘P’, and NY Post. Dealing with it as we speak. She is OK, I believe I have it under control !? I get back to you ASAP.”

The reference points to The Post’s coverage the following month of his daughter, who stole a Chase credit card and set up an unauthorized account in 2015 to go on a spending spree at Bigelow Apothecaries.

In June 2017, Caroline pleaded guilty to grand larceny in Manhattan Supreme Court under a probation-only plea deal that downgraded her charge to petit larceny in exchange for 10 days of community service and two years of probation.

She did not fully repay her credit card bill until January 2019.