Page 3 of 4 Fileid: … ns/I8850/202103/A/XML/Cycle04/source 14:15 - 17-Mar-2021
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
weeks) in which the individual received unemployment
compensation under state or federal law.
Member of a Family
With respect to the qualified IV-A recipient, qualified veteran,
recipient of SNAP benefits (food stamps), and long-term
family assistance recipient, an individual whose family
receives assistance for the requisite period meets the family
assistance requirement of the applicable group if the
individual is included on the grant (and thus receives
assistance) for some portion of the specified period.
Empowerment Zones
The following paragraphs describe areas that were
designated empowerment zones. For the latest information
about empowerment zone designations, go to
IRS.gov/
Form8850.
Urban areas. Parts of the following urban areas were
designated empowerment zones.
•
Baltimore, MD
•
Boston, MA
•
Chicago, IL
•
Cincinnati, OH
•
Cleveland, OH
•
Columbia/Sumter, SC
•
Columbus, OH
•
Cumberland County, NJ
•
Detroit, MI
•
El Paso, TX
•
Fresno, CA
•
Gary/Hammond/East Chicago, IN
•
Huntington, WV/Ironton, OH
•
Jacksonville, FL
•
Knoxville, TN
•
Los Angeles, CA (city and county)
•
Miami/Dade County, FL
•
Minneapolis, MN
•
New Haven, CT
•
New York, NY
•
Norfolk/Portsmouth, VA
•
Oklahoma City, OK
•
Philadelphia, PA/Camden, NJ
•
Pulaski County, AR
•
San Antonio, TX
•
Santa Ana, CA
•
St. Louis, MO/East St. Louis, IL
•
Syracuse, NY
•
Tucson, AZ
•
Yonkers, NY
Rural areas. Parts of the following rural areas were
designated empowerment zones.
•
Aroostook County, ME (part of Aroostook County)
•
Desert Communities, CA (part of Riverside County)
•
Griggs-Steele, ND (part of Griggs County and all of Steele
County)
•
Kentucky Highlands, KY (part of Wayne County and all of
Clinton and Jackson Counties)
•
Mid-Delta, MS (parts of Bolivar, Holmes, Humphreys,
Leflore, Sunflower, and Washington Counties)
•
Middle Rio Grande FUTURO Communities, TX (parts of
Dimmit, Maverick, Uvalde, and Zavala Counties)
•
Oglala Sioux Tribe, SD (parts of Jackson and Bennett
Counties and all of Shannon County)
•
Rio Grande Valley, TX (parts of Cameron, Hidalgo, Starr,
and Willacy Counties)
•
Southernmost Illinois Delta, IL (parts of Alexander and
Johnson Counties and all of Pulaski County)
•
Southwest Georgia United, GA (part of Crisp County and
all of Dooly County)
Rural Renewal Counties
A rural renewal county is a county in a rural area that lost
population during the 5-year periods 1990 through 1994 and
1995 through 1999. Rural renewal counties are listed below.
Alabama. The counties of Butler, Dallas, Macon, Perry,
Sumter, and Wilcox.
Alaska. The census areas of Aleutians West,
Wrangell-Petersburg, and Yukon-Koyukuk.
Arkansas. The counties of Arkansas, Chicot, Clay, Desha,
Jackson, Lafayette, Lee, Little River, Monroe, Nevada,
Ouachita, Phillips, Union, and Woodruff.
Colorado. The counties of Cheyenne, Kiowa, and San
Juan.
Georgia. The counties of Randolph and Stewart.
Illinois. The counties of Alexander, Edwards, Franklin,
Gallatin, Greene, Hancock, Hardin, Jasper, Knox,
McDonough, Montgomery, Pulaski, Randolph, Richland,
Scott, Warren, Wayne, and White.
Indiana. Perry County.
Iowa. The counties of Adair, Adams, Appanoose, Audubon,
Butler, Calhoun, Cass, Cherokee, Clay, Clayton, Emmet,
Floyd, Franklin, Fremont, Hancock, Humboldt, Ida, Keokuk,
Kossuth, Montgomery, Osceola, Palo Alto, Pocahontas,
Poweshiek, Sac, Taylor, Union, Wayne, Winnebago, and
Worth.
Kansas. The counties of Atchison, Barber, Barton, Brown,
Clay, Cloud, Comanche, Decatur, Edwards, Elk, Ellsworth,
Gove, Graham, Greeley, Greenwood, Harper, Hodgeman,
Jewell, Kiowa, Labette, Lane, Lincoln, Marshall, Mitchell,
Montgomery, Ness, Osborne, Phillips, Rawlins, Republic,
Rooks, Rush, Russell, Scott, Sheridan, Sherman, Smith,
Stafford, Trego, Wallace, Washington, Wichita, and
Woodson.
Kentucky. The counties of Bell, Caldwell, Floyd, Harlan,
Hickman, Leslie, Letcher, Pike, and Union.
Louisiana. The parishes of Bienville, Claiborne, Franklin,
Jackson, Morehouse, St. Mary, Tensas, Vernon, and
Webster.
Maine. The counties of Aroostook and Piscataquis.
Michigan. The counties of Gogebic, Marquette, and
Ontonagon.
Minnesota. The counties of Big Stone, Chippewa,
Cottonwood, Faribault, Jackson, Kittson, Koochiching, Lac
Qui Parle, Lincoln, Marshall, Martin, Murray, Norman,
Pipestone, Red Lake, Redwood, Renville, Stevens,
Traverse, Wilkin, and Yellow Medicine.
Mississippi. The counties of Adams, Coahoma,
Humphreys, Montgomery, Quitman, Sharkey, Tallahatchie,
and Washington.
Missouri. The counties of Atchison, Carroll, Chariton, Clark,
Holt, Knox, Mississippi, New Madrid, Pemiscot, and Worth.
Instructions for Form 8850 (March 2021)
-3-