If they meet the qualifications for "impacted" then they qualify, but the value to use will not include PUA funds, because those are unearned.

So, being impacted for purposes of PUA is not the same qualification for purposes of 7202. You need to meet the specific qualifications, just like different parts of the tax code use different computations to get to an MAGI.

Thank you.  That is the way I understood it to be also.