Page 25 - Small BusinessTax Credits

14:15 - 17-Mar-2021
Page 3 of 4
Fileid: … ns/I8850/202103/A/XML/Cycle04/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• Includes a period (which may be less than 27 consecutive • Rio Grande Valley, TX (parts of Cameron, Hidalgo, Starr,
weeks) in which the individual received unemployment and Willacy Counties)
compensation under state or federal law. • Southernmost Illinois Delta, IL (parts of Alexander and
Member of a Family Johnson Counties and all of Pulaski County)
• Southwest Georgia United, GA (part of Crisp County and
With respect to the qualified IV-A recipient, qualified veteran, all of Dooly County)
recipient of SNAP benefits (food stamps), and long-term Rural Renewal Counties
family assistance recipient, an individual whose family
receives assistance for the requisite period meets the family A rural renewal county is a county in a rural area that lost
assistance requirement of the applicable group if the population during the 5-year periods 1990 through 1994 and
individual is included on the grant (and thus receives 1995 through 1999. Rural renewal counties are listed below.
assistance) for some portion of the specified period. Alabama. The counties of Butler, Dallas, Macon, Perry,
Empowerment Zones Sumter, and Wilcox.
The following paragraphs describe areas that were Alaska. The census areas of Aleutians West,
designated empowerment zones. For the latest information Wrangell-Petersburg, and Yukon-Koyukuk.
about empowerment zone designations, go to IRS.gov/ Arkansas. The counties of Arkansas, Chicot, Clay, Desha,
Form8850. Jackson, Lafayette, Lee, Little River, Monroe, Nevada,
Urban areas. Parts of the following urban areas were Ouachita, Phillips, Union, and Woodruff.
designated empowerment zones. Colorado. The counties of Cheyenne, Kiowa, and San
• Baltimore, MD Juan.
• Boston, MA
• Chicago, IL Georgia. The counties of Randolph and Stewart.
• Cincinnati, OH Illinois. The counties of Alexander, Edwards, Franklin,
• Cleveland, OH Gallatin, Greene, Hancock, Hardin, Jasper, Knox,
• Columbia/Sumter, SC McDonough, Montgomery, Pulaski, Randolph, Richland,
• Columbus, OH Scott, Warren, Wayne, and White.
• Cumberland County, NJ
• Detroit, MI Indiana. Perry County.
• El Paso, TX Iowa. The counties of Adair, Adams, Appanoose, Audubon,
• Fresno, CA Butler, Calhoun, Cass, Cherokee, Clay, Clayton, Emmet,
• Gary/Hammond/East Chicago, IN Floyd, Franklin, Fremont, Hancock, Humboldt, Ida, Keokuk,
• Huntington, WV/Ironton, OH Kossuth, Montgomery, Osceola, Palo Alto, Pocahontas,
• Jacksonville, FL Poweshiek, Sac, Taylor, Union, Wayne, Winnebago, and
• Knoxville, TN Worth.
• Los Angeles, CA (city and county)
• Miami/Dade County, FL Kansas. The counties of Atchison, Barber, Barton, Brown,
Clay, Cloud, Comanche, Decatur, Edwards, Elk, Ellsworth,
• Minneapolis, MN Gove, Graham, Greeley, Greenwood, Harper, Hodgeman,
• New Haven, CT
• New York, NY Jewell, Kiowa, Labette, Lane, Lincoln, Marshall, Mitchell,
Montgomery, Ness, Osborne, Phillips, Rawlins, Republic,
• Norfolk/Portsmouth, VA Rooks, Rush, Russell, Scott, Sheridan, Sherman, Smith,
• Oklahoma City, OK
• Philadelphia, PA/Camden, NJ Stafford, Trego, Wallace, Washington, Wichita, and
Woodson.
• Pulaski County, AR
• San Antonio, TX Kentucky. The counties of Bell, Caldwell, Floyd, Harlan,
• Santa Ana, CA Hickman, Leslie, Letcher, Pike, and Union.
• St. Louis, MO/East St. Louis, IL Louisiana. The parishes of Bienville, Claiborne, Franklin,
• Syracuse, NY Jackson, Morehouse, St. Mary, Tensas, Vernon, and
• Tucson, AZ Webster.
• Yonkers, NY
Rural areas. Parts of the following rural areas were Maine. The counties of Aroostook and Piscataquis.
designated empowerment zones. Michigan. The counties of Gogebic, Marquette, and
• Aroostook County, ME (part of Aroostook County) Ontonagon.
• Desert Communities, CA (part of Riverside County) Minnesota. The counties of Big Stone, Chippewa,
• Griggs-Steele, ND (part of Griggs County and all of Steele Cottonwood, Faribault, Jackson, Kittson, Koochiching, Lac
County) Qui Parle, Lincoln, Marshall, Martin, Murray, Norman,
• Kentucky Highlands, KY (part of Wayne County and all of Pipestone, Red Lake, Redwood, Renville, Stevens,
Clinton and Jackson Counties) Traverse, Wilkin, and Yellow Medicine.
• Mid-Delta, MS (parts of Bolivar, Holmes, Humphreys,
Leflore, Sunflower, and Washington Counties) Mississippi. The counties of Adams, Coahoma,
• Middle Rio Grande FUTURO Communities, TX (parts of Humphreys, Montgomery, Quitman, Sharkey, Tallahatchie,
Dimmit, Maverick, Uvalde, and Zavala Counties) and Washington.
• Oglala Sioux Tribe, SD (parts of Jackson and Bennett Missouri. The counties of Atchison, Carroll, Chariton, Clark,
Counties and all of Shannon County) Holt, Knox, Mississippi, New Madrid, Pemiscot, and Worth.

Instructions for Form 8850 (March 2021) -3-