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It typically requires evidence of an intentional act that results in extreme emotional distress. The act must be one which is beyond the standards of civilized decency and is utterly intolerable in a civilized society.
An example of an act which might form the basis for a claim of intentional infliction of emotional distress would be sending a letter to an individual falsely informing the person that a close family member had been killed in an accident.
In civil procedure systems (such as in the United States) that allow plaintiffs to plead multiple alternative theories that may even overlap or contradict each other, a plaintiff will usually bring an action for both intentional infliction of emotional distress and negligent infliction of emotional distress (NIED). This is just in case the plaintiff later discovers that it is impossible to prove at trial the necessary mens rea of intent; even then, the jury may still be able to rule for them on the NIED claim.