Instructions For Form 8844 - Empowerment Zone Employment Credit - 2015
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42015
Department of the Treasury
Internal Revenue Service
Instructions for Form 8844
Empowerment Zone Employment Credit
Section references are to the Internal Revenue Code
Detroit, MI
unless otherwise noted.
Minneapolis, MN
St. Louis, MO/East St. Louis, IL
Future Developments
Cumberland County, NJ
For the latest information about developments related to
New York, NY
Form 8844 and its instructions, such as legislation
Syracuse, NY
enacted after they were published, go to
Yonkers, NY
form8844.
Cincinnati, OH
What's New
Cleveland, OH
Columbus, OH
The empowerment zone designation period was extended
Oklahoma City, OK
through 2016.
Philadelphia, PA/Camden, NJ
Columbia/Sumter, SC
General Instructions
Knoxville, TN
Purpose of Form
El Paso, TX
San Antonio, TX
Use Form 8844 to claim the empowerment zone
Norfolk/Portsmouth, VA
employment credit. For tax years that include December
Huntington, WV/Ironton, OH
31, 2015, the credit is 20% of the employer's qualified
wages (up to $15,000) paid or incurred during calendar
Note. The treatment of parts of Washington, DC as an
year 2015 on behalf of qualified empowerment zone
empowerment zone ended at the end of 2011.
employees.
Rural areas. Parts of the following rural areas were
Partnerships and S corporations must file this form to
empowerment zones. You can find out if your business or
claim the credit. All others are generally not required to
an employee’s residence is located within a rural
complete or file this form if their only source for this credit
empowerment zone by using the EZ/RC Address Locator
is a partnership, S corporation, estate, trust, or
at
cooperative. Instead, they can report this credit directly on
Desert Communities, CA (part of Riverside County)
Form 3800, General Business Credit. The following
Southwest Georgia United, GA (part of Crisp County
exceptions apply.
and all of Dooly County)
You are an estate or trust and the source credit can be
Southernmost Illinois Delta, IL (parts of Alexander and
allocated to beneficiaries. For more details, see the
Johnson Counties and all of Pulaski County)
instructions for Form 1041, Schedule K-1, box 13, code K.
Kentucky Highlands, KY (part of Wayne County and all
You are a cooperative and the source credit can or
of Clinton and Jackson Counties)
must be allocated to patrons. For more details, see the
Aroostook County, ME (part of Aroostook County)
instructions for Form 1120-C, Schedule J, line 5c.
Mid-Delta, MS (parts of Bolivar, Holmes, Humphreys,
Empowerment Zones
Leflore, Sunflower, and Washington Counties)
Griggs-Steele, ND (part of Griggs County and all of
Urban areas. Parts of the following urban areas were
Steele County)
empowerment zones. You can find out if your business or
Oglala Sioux Tribe, SD (parts of Jackson and Bennett
an employee’s residence is located within an urban
Counties and all of Shannon County)
empowerment zone by using the EZ/RC Address Locator
Middle Rio Grande FUTURO Communities, TX (parts of
at
Dimmit, Maverick, Uvalde, and Zavala Counties)
Pulaski County, AR
Rio Grande Valley, TX (parts of Cameron, Hidalgo,
Tucson, AZ
Starr, and Willacy Counties)
Fresno, CA
Qualified empowerment zone employee. A qualified
Los Angeles, CA (city and county)
empowerment zone employee is any employee (full-time
Santa Ana, CA
or part-time) of the employer who:
New Haven, CT
Performs substantially all of the services for that
Jacksonville, FL
employer within an empowerment zone in the employer’s
Miami/Dade County, FL
trade or business, and
Chicago, IL
Has his or her principal residence within that
Gary/Hammond/East Chicago, IN
empowerment zone while performing those services.
Boston, MA
Baltimore, MD
Jan 25, 2016
Cat. No. 66393K
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