### Question
What is the definition of federally declared disaster" has the meaning given such term under section 165(h)(3)(C)(i).[4](#168_4_target)



#### (C) Disaster area


The term "disaster area" has the meaning given such term under section 165(h)(3)(C)(ii).[4](#168_4_target)



#### (D) Eligible taxpayer


The term "eligible taxpayer?


### Answer
The definition of **federally declared disaster" has the meaning given such term under section 165(h)(3)(C)(i).[4](#168_4_target)



#### (C) Disaster area


The term "disaster area" has the meaning given such term under section 165(h)(3)(C)(ii).[4](#168_4_target)



#### (D) Eligible taxpayer


The term "eligible taxpayer** is as follows in *26 U.S.C. § 168*:

> a taxpayer who has suffered an economic loss attributable to a federally declared disaster

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

