Instructions For Form 8844 - Empowerment Zone Employment Credit - 2016
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32016
Department of the Treasury
Internal Revenue Service
Instructions for Form 8844
Empowerment Zone Employment Credit
Section references are to the Internal Revenue Code
Minneapolis, MN
unless otherwise noted.
St. Louis, MO/East St. Louis, IL
Cumberland County, NJ
Future Developments
New York, NY
Syracuse, NY
For the latest information about developments related to
Yonkers, NY
Form 8844 and its instructions, such as legislation
Cincinnati, OH
enacted after they were published, go to
Cleveland, OH
form8844.
Columbus, OH
What's New
Oklahoma City, OK
The empowerment zone designation is scheduled to
Philadelphia, PA/Camden, NJ
expire for periods after 2016.
Columbia/Sumter, SC
Knoxville, TN
General Instructions
El Paso, TX
San Antonio, TX
Purpose of Form
Norfolk/Portsmouth, VA
Huntington, WV/Ironton, OH
Use Form 8844 to claim the empowerment zone
employment credit. For tax years that include December
Note. The treatment of parts of Washington, DC as an
31, 2016, the credit is 20% of the employer's qualified
empowerment zone ended at the end of 2011.
wages (up to $15,000) paid or incurred during calendar
Rural areas. Parts of the following rural areas were
year 2016 on behalf of qualified empowerment zone
empowerment zones. You can find out if your business or
employees.
an employee’s residence is located within a rural
Partnerships and S corporations must file this form to
empowerment zone by using the EZ/RC Address Locator
claim the credit. All others are generally not required to
at egis.hud.gov/ezrclocator.
complete or file this form if their only source for this credit
Desert Communities, CA (part of Riverside County)
is a partnership, S corporation, estate, trust, or
Southwest Georgia United, GA (part of Crisp County
cooperative. Instead, they can report this credit directly on
and all of Dooly County)
Form 3800, General Business Credit. The following
Southernmost Illinois Delta, IL (parts of Alexander and
exceptions apply.
Johnson Counties and all of Pulaski County)
You are an estate or trust and the source credit can be
Kentucky Highlands, KY (part of Wayne County and all
allocated to beneficiaries. For more details, see the
of Clinton and Jackson Counties)
instructions for Form 1041, Schedule K-1, box 13, code K.
Aroostook County, ME (part of Aroostook County)
You are a cooperative and the source credit can or
Mid-Delta, MS (parts of Bolivar, Holmes, Humphreys,
must be allocated to patrons. For more details, see the
Leflore, Sunflower, and Washington Counties)
instructions for Form 1120-C, Schedule J, line 5c.
Griggs-Steele, ND (part of Griggs County and all of
Empowerment Zones
Steele County)
Oglala Sioux Tribe, SD (parts of Jackson and Bennett
Urban areas. Parts of the following urban areas were
Counties and all of Shannon County)
empowerment zones. You can find out if your business or
Middle Rio Grande FUTURO Communities, TX (parts of
an employee’s residence is located within an urban
Dimmit, Maverick, Uvalde, and Zavala Counties)
empowerment zone by using the EZ/RC Address Locator
Rio Grande Valley, TX (parts of Cameron, Hidalgo,
at egis.hud.gov/ezrclocator.
Starr, and Willacy Counties)
Pulaski County, AR
Qualified empowerment zone employee. A qualified
Tucson, AZ
empowerment zone employee is any employee (full-time
Fresno, CA
or part-time) of the employer who:
Los Angeles, CA (city and county)
Performs substantially all of the services for that
Santa Ana, CA
employer within an empowerment zone in the employer’s
New Haven, CT
trade or business, and
Jacksonville, FL
Has his or her principal residence within that
Miami/Dade County, FL
empowerment zone while performing those services.
Chicago, IL
See Qualified Employees below for a list of persons
Gary/Hammond/East Chicago, IN
who are not qualified employees.
Boston, MA
Baltimore, MD
Detroit, MI
Dec 19, 2016
Cat. No. 66393K
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