### Question
Can you define what qualified Wilma distribution means?


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

> any distribution (other than a qualified Katrina distribution or a qualified Rita distribution)—


(i) described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F),


(ii) received after February 28, 2005, and before October 24, 2005, and


(iii) which was to be used to purchase or construct a principal residence in the Hurricane Wilma disaster area, but which was not so purchased or constructed on account of Hurricane Wilma

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

