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Deductions & credits
Section 139 (c) (2) of the Code provides that for purposes of section 139 of the Code, the term "qualified disaster" includes a federally declared disaster, as defined by 165 (i) (5) (A) of the Code. The COVID-19 pandemic is a "federally declared disaster," as defined by section 165 (i) (5) (A) of the Code.
Source: https://www.irs.gov/newsroom/special-issues-for-employees
February 17, 2021
2:46 PM