### Question
How is the "wrongfully incarcerated individual" defined?


### Answer
The term **wrongfully incarcerated individual** is defined in *26 U.S.C. § 139F* as follows -

> an individual—



(1) who was convicted of a covered offense,



(2) who served all or part of a sentence of imprisonment relating to that covered offense, and




(3)(A) who was pardoned, granted clemency, or granted amnesty for that covered offense because that individual was innocent of that covered offense, or




(B)(i) for whom the judgment of conviction for that covered offense was reversed or vacated, and



(ii) for whom the indictment, information, or other accusatory instrument for that covered offense was dismissed or who was found not guilty at a new trial after the judgment of conviction for that covered offense was reversed or vacated

#### Citation:
  - *26 U.S.C. § 139F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

