and Hill wildfire disaster zone, or (ii) in the Camp, Woolsey, and Hill wildfire disaster area (but outside the Camp, Woolsey, and Hill disaster zone) and such individual was displaced from such principal place of abode by reason of the wildfires to which the declaration of such area relates. (3) Applicable taxable year The term applicable taxable year means the taxable year which includes— (A) in the case of a qualified Hurricane Florence individual, September 7, 2018, (B) in the case of a qualified Hurricane Michael individual, October 7, 2018, (C) in the case of a qualified Mendocino and Carr individual, any portion of the period from July 23, 2018, to September 19, 2018, and (D) in the case of a qualified Camp, Woolsey, and Hill individual, any portion of the period from November 8, 2018, to December 15, 2018. (4) Earned income For purposes of this subsection, the term earned income has the meaning given such term under section 32(c) of the Internal Revenue Code of 1986. (5) Special rules (A) Application to joint returns For purposes of paragraph (1), in the case of a joint return for an applicable taxable year— (i) such paragraph shall apply if either spouse is a qualified individual, and (ii) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year. (B) Uniform application of election Any election made under paragraph (1) shall apply with respect to both sections 24(d) and 32, of the Internal Revenue Code of 1986. (C) Errors treated as mathematical error For purposes of section 6213 of the Internal Revenue Code of 1986, an incorrect use on a return of earned income pursuant to paragraph (1) shall be treated as a mathematical or clerical error. (D) No effect on determination of gross income, etc Except as otherwise provided in this subsection, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under paragraph (1).