If you are talking about the special lookback provisions for EIC, then - yes - you must meet all three of those conditions listed (listed below) in order to claim the election.
- Your 2017 earned income is less than your 2016 earned income (including non-taxable combat pay).
- Your principal home was in the hurricane area.
- Hurricane disaster area includes all counties of Florida, Georgia, Louisiana, Puerto Rico, South Carolina, Texas, US Virgin Islands
