Form 8844
(Rev. March 2020)
Department of the Treasury
Internal Revenue Service
Empowerment Zone Employment Credit
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Attach to your tax return.
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Go to www.irs.gov/Form8844 for instructions and the latest information.
OMB No. 1545-1444
Attachment
Sequence No.
99
Name(s) shown on return Identifying number
1
Enter the total qualified empowerment zone wages paid or incurred during the current year (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2
Multiply line 1 by 20% (0.20). See instructions for the adjustment you must make to the deduction for
salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Empowerment zone employment credit from partnerships, S corporations, cooperatives, estates, and
trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 16145S
Form 8844 (Rev. 3-2020)