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


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

> any individual whose principal place of abode on October 23, 2005, was located—


(i) in the Wilma GO Zone, or


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

#### 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**

