Relief is extended to any participant whose principal residence and/or place of employment on August 23, 2017 was in one of the counties identified for individual assistance by FEMA because of Hurricane Harvey. It also allows participants who do not live in affected areas to qualify for relief if they have parent, grandparent, child, grandchild, dependent or spouse who had a principal residence or place of employment in the disaster area on that date.
A list of affected areas can be accessed at FEMA’s website:
https://www.fema.gov/disaster/4332
The IRS has expanded relief to these counties:
https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas