0320 Form 8844 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8844.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

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

• Attach to your tax return.

• 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)