This publication is for business owners who want to find out
whether they qualify for certain tax incentives. These incentives are
intended to help empowerment zones, enterprise communities, renewal
communities, and other distressed communities. A distressed community
is any area whose poverty rate or other conditions cause any of these
tax incentives to apply. The requirements for each tax incentive are
different. The following paragraphs will help guide you in using this
publication.
To find out whether your area has been designated as an empowerment
zone or enterprise community, read Designated Zones and
Communities under Empowerment Zones and Enterprise
Communities. (There is no discussion of designated renewal
communities in this publication because, at the time the publication
was printed, no renewal communities had been designated.)
If you know that your area has been designated as an empowerment
zone or enterprise community, skip the section on designated zones and
communities and begin by reading the first few paragraphs of each of
the following sections of the publication. Then, read the details of
the sections that apply to you.
If you know that your area has not been designated as a zone or
community, you should still read the first few paragraphs of each
section. Some of these incentives are available in distressed
communities that have not been designated as either empowerment zones
or enterprise communities. Read the details of the sections that apply
to you.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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