### Question
Can you define what qualified Hurricane Katrina individual means?


### Answer
**Qualified Hurricane Katrina individual** is defined as the following in *26 U.S.C. § 1400S*:

> any individual whose principal place of abode on August 25, 2005, was located—


(i) in the GO Zone, or


(ii) in the Hurricane Katrina disaster area (but outside the GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Katrina

#### Citation:
  - *26 U.S.C. § 1400S*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

