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Hướng dẫn Mẫu 8844

Hướng dẫn cho Mẫu 8844 (Rev. Tháng 12 năm 2021)

Hướng dẫn về Mẫu 8844, Tín dụng Việc làm Khu trao quyền

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8844  
(Rev. December 2021)  
For use with Form 8844 (Rev. March 2020)  
Empowerment Zone Employment Credit  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
You are an estate or trust and the source credit can be  
allocated to beneficiaries. For more details, see the  
instructions for Form 1041, Schedule K-1, box 13, code K.  
Future Developments  
You are a cooperative and the source credit can or  
must be allocated to patrons. For more details, see the  
instructions for Form 1120-C, Schedule J, line 5c.  
For the latest information about developments related to  
Form 8844 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
Which Revision To Use  
Use the March 2020 revision of Form 8844 for tax years  
beginning in 2021 or later, until a later revision is issued.  
Use this December 2021 revision of the instructions for  
tax years beginning in 2021 or later, until a later revision is  
issued. Use prior revisions of the form and instructions for  
earlier tax years. All revisions are available at IRS.gov/  
What's New  
Credit extension. The credit is extended to December  
31, 2025. The Taxpayer Certainty and Disaster Tax Relief  
Act of 2020 permitted the empowerment zone  
designations to be extended through 2025. On May 26,  
2021, all empowerment zone designations were extended  
from December 31, 2020, to December 31, 2025, in  
accordance with the automatic procedure in Rev. Proc.  
2021-18 for a state or local government in which an  
empowerment zone is located to extend the  
Empowerment Zones  
Urban areas. Parts of the following urban areas were  
empowerment zones.  
Pulaski County, AR  
Tucson, AZ  
empowerment zone designation.  
Coronavirus-related employee retention credit. You  
may claim an employee retention credit on an  
employment tax return such as Form 941, Employer’s  
QUARTERLY Federal Tax Return. Certain wages used to  
figure these employment credits can’t also be used to  
figure a credit on Form 8844. For more information, see  
Wages, later.  
Disaster-related employee retention credit. You may  
claim a 2020 qualified disaster retention credit on a Form  
5884-A, Employee Retention Credit for Employers  
Affected by Qualified Disasters. Certain wages used to  
figure that disaster-related employee retention credit can’t  
also be used to figure a credit on Form 8844. See Wages,  
later.  
Fresno, CA  
Los Angeles, CA (city and county)  
Santa Ana, CA  
New Haven, CT  
Jacksonville, FL  
Miami/Dade County, FL  
Chicago, IL  
Gary/Hammond/East Chicago, IN  
Boston, MA  
Baltimore, MD  
Detroit, MI  
Minneapolis, MN  
St. Louis, MO/East St. Louis, IL  
Cumberland County, NJ  
New York, NY  
Syracuse, NY  
General Instructions  
Yonkers, NY  
Cincinnati, OH  
Purpose of Form  
Cleveland, OH  
Use Form 8844 (Rev. March 2020) to claim the  
empowerment zone employment credit. For the tax year,  
the credit is 20% of the employer's qualified zone wages  
(up to $15,000) paid or incurred during the calendar year  
for services performed by an employee while the  
employee is a qualified zone employee.  
Columbus, OH  
Oklahoma City, OK  
Philadelphia, PA/Camden, NJ  
Columbia/Sumter, SC  
Knoxville, TN  
El Paso, TX  
Partnerships and S corporations must file this form to  
claim the credit. All others are generally not required to  
complete or file this form if their only source for this credit  
is a partnership, S corporation, estate, trust, or  
cooperative. Instead, they can report this credit directly on  
Form 3800, General Business Credit. The following  
exceptions apply.  
San Antonio, TX  
Norfolk/Portsmouth, VA  
Huntington, WV/Ironton, OH  
Note. The treatment of parts of Washington, DC as an  
empowerment zone ended at the end of 2011.  
Rural areas. Part of the following rural areas were  
empowerment zones.  
Dec 08, 2021  
Cat. No. 66393K  
Desert Communities, CA (part of Riverside County)  
Southwest Georgia United, GA (part of Crisp County  
individual who owns, directly or indirectly, more than 50  
percent in value of the outstanding stock of the  
corporation, or, if the taxpayer is an entity other than a  
corporation, to any individual who owns, directly or  
indirectly, more than 50 percent of the capital and profits  
interests in the entity (determined with the application of  
section 267(c))  
and all of Dooly County)  
Southernmost Illinois Delta, IL (parts of Alexander and  
Johnson Counties and all of Pulaski County)  
Kentucky Highlands, KY (part of Wayne County and all  
of Clinton and Jackson Counties)  
Aroostook County, ME (part of Aroostook County)  
Mid-Delta, MS (parts of Bolivar, Holmes, Humphreys,  
If the taxpayer is an estate or trust, is a grantor,  
beneficiary, or fiduciary of the estate or trust, or is an  
individual who bears any of the relationships described in  
subparagraphs (A) through (G) of section 152(d)(2) to a  
grantor, beneficiary, or fiduciary of the estate or trust or  
Leflore, Sunflower, and Washington Counties)  
Griggs-Steele, ND (part of Griggs County and all of  
Steele County)  
Oglala Sioux Tribe, SD (parts of Jackson and Bennett  
Is a dependent (described in section 152(d)(2)(H)) of  
Counties and all of Shannon County)  
Middle Rio Grande FUTURO Communities, TX (parts of  
the taxpayer, or, if the taxpayer is a corporation, of an  
individual described in subparagraph (A), or, if the  
taxpayer is an estate or trust, of a grantor, beneficiary, or  
fiduciary of the estate or trust.  
Dimmit, Maverick, Uvalde, and Zavala Counties)  
Rio Grande Valley, TX (parts of Cameron, Hidalgo,  
Starr, and Willacy Counties)  
Early termination of employee. Generally, an individual  
is not a qualified zone employee unless employed for at  
least 90 days. The 90-day requirement does not apply in  
the following situations.  
Qualified zone employee. A qualified zone employee is  
any employee (full-time or part-time) of the employer who:  
Performs substantially all of the services for that  
employer within an empowerment zone in the employer’s  
trade or business, and  
The employee is terminated because of misconduct as  
determined under the applicable state unemployment  
compensation law.  
Has his or her principal residence within that  
empowerment zone while performing those services.  
The employee becomes disabled before the 90th day.  
However, if the disability ends before the 90th day, the  
employer must offer to reemploy the former employee.  
See Qualified Zone Employees below for a list of  
persons who are not qualified employees.  
An employee is not treated as terminated if the  
corporate employer is acquired by another corporation  
under section 381(a) and the employee continues to be  
employed by the acquiring corporation. Nor is a mere  
change in the form of conducting the trade or business  
treated as a termination if the employee continues to be  
employed in such trade or business and the taxpayer  
retains a substantial interest therein.  
Qualified Zone Employees  
Any person may be a qualified employee except the  
following.  
A 5 percent owner: If the employer is a corporation, any  
person who owns (or is considered to own under section  
318) more than 5% of the outstanding or voting stock of  
the employer or, if not a corporate employer, more than  
5% of the capital or profits interest in the employer. See  
section 416(i)(1)(B) for details.  
Wages  
Any individual employed by the employer for less than  
Wages are defined in section 51(c) and are generally  
wages (excluding tips) subject to the Federal  
Unemployment Tax Act (FUTA), without regard to the  
FUTA dollar limitation. The following are also treated as  
wages.  
90 days. For exceptions, see Early termination of  
employee, later.  
Any individual employed by the employer at any private  
or commercial golf course, country club, massage parlor,  
hot tub facility, suntan facility, racetrack or other facility  
used for gambling, or any store the principal business of  
which is the sale of alcoholic beverages for consumption  
off premises.  
Amounts paid or incurred by the employer as  
educational assistance payments excludable from the  
employee’s gross income under section 127. However,  
this does not apply if the employee has a relationship to  
the employer described in section 267(b) or 707(b)(1)  
(substituting “10%” for “50%” in those sections) or the  
employer and employee are engaged in trades or  
businesses under common control (within the meaning of  
sections 52(a) and (b)).  
Any individual employed by the employer in a trade or  
business of which the principal activity is farming (see  
Note below), but only if at the close of the tax year the  
sum of the following amounts exceeds $500,000.  
1. The larger of the unadjusted bases or fair market  
Amounts paid or incurred by the employer on behalf of  
value of the farm assets owned by the employer.  
an employee under age 19 for a youth training program  
operated by that employer in conjunction with local  
education officials.  
2. The value of the farm assets leased by the  
employer.  
Note. Certain farming activities are described in section  
Qualified empowerment zone wages do not include:  
2032A(e)(5)(A) or (B).  
Wages paid after June 30, 2021, and before January 1,  
2022, and used to figure the credit for employer  
differential wage payments can't also be used to figure a  
coronavirus-related employee retention credit.  
No wages shall be taken into account with respect to  
an individual who  
Bears any of the relationships described in  
Wages paid to or incurred for any employee after  
subparagraphs (A) through (G) of section 152(d)(2) to the  
taxpayer, or, if the taxpayer is a corporation, to an  
December 31, 2020, and before July 1, 2021, if you use  
-2-  
Instructions for Form 8844 ( December 2021)  
 
the same wages to claim the employee retention credit on  
an employment tax return such as Form 941, Employer’s  
QUARTERLY Federal Tax Return; and  
Schedule K-1 (Form 1065), Partner’s Share of Income,  
Deductions, Credits, etc., box 15 (code L);  
Schedule K-1 (Form 1120-S), Shareholder’s Share of  
Wages paid to or incurred for any employee generally  
Income, Deductions, Credits, etc., box 13 (code L);  
Schedule K-1 (Form 1041), Beneficiary’s Share of  
after December 27, 2019, and before April 17, 2021, if you  
use the same wages to claim the 2020 qualified disaster  
employee retention credit on Form 5884-A, Employee  
Retention Credit for Employers Affected by Qualified  
Disasters.  
Income, Deductions, Credits, etc., box 13 (code K); and  
Form 1099-PATR, Taxable Distributions Received  
From Cooperatives, box 12, or other notice of credit  
allocation.  
Information about any future disaster credits that affect  
qualified wages may be posted under “Recent  
Developments” at IRS.gov/Form8844.  
Partnerships and S corporations must report the above  
credits on line 3. Also, estates and trusts that can allocate  
the above credits to beneficiaries and cooperatives that  
can allocate the above credits to patrons must report  
these credits on line 3. All other filers figuring a separate  
credit on earlier lines must report the above credits on  
line 3. All others not using earlier lines to figure a separate  
credit can report the above credits directly on Form 3800,  
Part III, line 3.  
Specific Instructions  
Line 1—Qualified Zone Wages  
Enter the total qualified zone wages paid or incurred  
during the calendar year. The credit must be figured using  
only the wages that you paid or incurred in the calendar  
year that ended with or within your tax year. For example,  
if your tax year began on April 1, 2020, and ended on  
March 31, 2021, you must figure wages based on the  
calendar year that began on January 1, 2021, and ended  
on December 31, 2021. Wages paid after the end of the  
calendar year may be used only to figure the credit  
claimed on the following year’s tax return.  
Line 5  
Cooperatives. A cooperative described in section  
1381(a) must allocate to its patrons the credit in excess of  
its tax liability limit. Therefore, to figure the unused amount  
of the credit allocated to patrons, the cooperative must  
first figure its tax liability. While any excess is allocated to  
patrons, any credit recapture applies as if the cooperative  
had claimed the entire credit.  
Qualified zone wages are qualified wages paid or  
incurred by an employer for services performed by an  
employee while the employee is a qualified zone  
If the cooperative is subject to the passive activity rules,  
include on line 3 any empowerment zone and renewal  
community employment credits from passive activities  
disallowed for prior years and carried forward to this year.  
Complete Form 8810, Corporate Passive Activity Loss  
and Credit Limitations, to determine the allowed credit that  
must be allocated between the cooperative and the  
patrons. For details, see the Instructions for Form 8810.  
employee (defined earlier). The maximum wages that may  
be taken into account for each employee is limited to  
$15,000. The $15,000 amount for any employee is  
reduced by the amount of wages paid or incurred during  
the calendar year on behalf of that employee that are used  
in figuring the work opportunity credit (Form 5884).  
Estates and trusts. Allocate the empowerment zone  
employment credit on line 4 between the estate or trust  
and the beneficiaries in the same proportion as income  
was allocated and enter the beneficiaries' share on line 5.  
If the estate or trust is subject to the passive activity rules,  
include on line 3 any empowerment zone and renewal  
community employment credits from passive activities  
disallowed for prior years and carried forward to this year.  
Complete Form 8582-CR, Passive Activity Credit  
Limitations, to determine the allowed credit that must be  
allocated between the estate or trust and the  
Line 2  
In general, you must reduce your deduction for salaries  
and wages and certain educational and training costs by  
the line 2 credit amount. You must make this reduction  
even if you cannot take the full credit this year because of  
the tax liability limit. If you capitalized any costs on which  
you figured the credit, reduce the amount capitalized by  
the amount of the credit attributable to these costs.  
Members of a controlled group of corporations and  
businesses under common control are treated as a single  
employer in determining the credit. The members share  
the credit in the same proportion that they paid or incurred  
qualifying zone wages.  
beneficiaries. For details, see the Instructions for Form  
8582-CR.  
Line 3  
Enter total empowerment zone employment credits from:  
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the  
United States. You are required to give us the information. We need it to ensure that you are complying with these laws  
and to allow us to figure and collect the right amount of tax.  
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be  
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by section 6103.  
Instructions for Form 8844 ( December 2021)  
-3-  
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden  
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123  
and is included in the estimates shown in the instructions for their individual and business income tax return. The  
estimated burden for all other taxpayers who file this form is shown below.  
Recordkeeping .  
Learning about the law or the form  
Preparing and sending the form to the IRS .  
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4 hr., 4 min.  
2 hr., 22 min.  
2 hr., 33 min.  
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,  
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.  
-4-  
Instructions for Form 8844 ( December 2021)