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 may guide you in using this publication.

To find out whether your area has been designated an empowerment zone read Designated Zones on page 3. To find out whether your area has been designated a renewal community, read Designated Renewal Communities on page 8. To find out whether your area has been designated an enterprise community, read Enterprise Communities on page 13.

If you know that your area has been designated as an empowerment zone, enterprise community, or renewal community, skip the sections on designated zones and communities and begin by reading the first few paragraphs of each of the other 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 empowerment zones, enterprise communities, or renewal communities. Read the details of the sections that apply to you.

We welcome your comments about this publication and your suggestions for future editions.

You can email us at *taxforms@irs.gov. Please put "Publications Comment" on the subject line.

You can write to us at the following address:

 
Internal Revenue Service  
Business Forms and Publications Branch  
SE:W:CAR:MP:T:B  
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.