Form 8844 Empowerment Zone Employment Credit

8844

Form
(Rev. March 2020)
Department of the Treasury
Internal Revenue Service

Empowerment Zone Employment Credit
▶

▶ Attach to your tax return.
Go to www.irs.gov/Form8844 for instructions and the latest information.

Attachment
Sequence No. 99
Identifying number

Name(s) shown on return

1

OMB No. 1545-1444

Enter the total qualified empowerment zone wages paid or incurred during the current year (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Multiply line 1 by 20% (0.20). See instructions for the adjustment you must make to the deduction for
salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Empowerment zone employment credit from partnerships, S corporations, cooperatives, estates, and
trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on Form
3800, Part III, line 3
. . . . . . . . . . . . . . . . . . . . . . . . . . .

4

5

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)

5

6

Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800, Part
III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

3

4

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 16145S

6
Form 8844 (Rev. 3-2020)