Form 8844                          Empowerment Zone Employment Credit                                              OMB No. 1545-1444

(Rev. March 2020)                                  ▶ Attach to your tax return.                                    Attachment 
Department of the Treasury 
Internal Revenue Service         ▶ Go to www.irs.gov/Form8844 for instructions and the latest information.         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)