No, if your
primary residence or primary place of business was not located in an area that was declared a disaster relief zone,
then you do not qualify to use your 2016 earned income amount to calculate your
2017 Earned Income Tax Credit (EITC).
Use the following links to determine whether your location
is part of the disaster relief area:
https://www.irs.gov/newsroom/help-for-victims-of-hurricanes-irma-and-maria
https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas
