ITG FAQ #4 Answer-What is a "qualified zone employee"?

A qualified zone employee is any employee who meets both of the following tests:

  • Performs substantially all of the services for the employer within an empowerment zone in the employer's trade or business, and
  • Has his or her principal residence within that empowerment zone while performing these services (anywhere in the District of Columbia for the DC zone). Both full-time and part-time employees may qualify.
Note: This credit hasn’t been extended beyond the December 31, 2017 expiration date.

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