Empowerment Zone (EZ) Address Locator (updated March 2024)

Empowerment Zone Address Locator Tool

The Empowerment Zone (EZ) Address Locator is a tool that attempts to determine whether a specific address lies within an Empowerment Zone. The tool works by submitting two queries: the first one determines the geographical coordinates of the address, and the second one determines whether those coordinates fall within an Empowerment Zone.

Note: Information on empowerment zones (EZ) is available online. The U.S. Department of Housing and Urban Development (HUD) maintains an ‘Empowerment Zones and Enterprise Communities’ interactive map, available at: Empowerment Zones and Enterprise Communities - Overview (arcgis.com). The ArcGIS map portrays the census tracks for qualifying empowerment zones. The ArcGIS map tool is not maintained by the U.S. Department of Labor. For the latest information about empowerment zone designations, go to IRS.gov/ Form8850.

WOTC Eligibility Desk Aid

This WOTC desk aid highlights eligibility criteria, examples of documentary evidence, and additional guidance for each targeted group.

Other WOTC Forms

Forms for State Workforce Agencies

ETA Form 9058 - Report 1 - WOTC Certification Workload and Characteristics of Certified Individuals Form.  
This form provides state workforce agencies with a standardized e-reporting format, which accurately reflects program activity levels and outcomes under the WOTC. This form is required to be used without modifications to the content and instructions.

ETA Form 9065 - WOTC Agency Declaration of Verification Results Worksheet.  
This form is an optional USDOL-ETA form for SWAs to use only to record the results of verification activities conducted by the SWA. If the SWA elects to use an alternative form to record verification results, the alternative form must contain all of the information that appears on ETA Form 9065.

Forms for Employers

ETA Form 9198, Employer Representative Declaration Form  
This form provides information on how employers may declare an individual to represent them for WOTC purposes by submitting an ETA Form 9198 to the state workforce agency in which the employer's business is located (where the employee works). Note: Effective May 31, 2024, use of IRS Form 2848 will be discontinued for this purpose, and employers must use ETA Form 9198 to declare any new representatives with the SWA.

IRS Form 2848, Power of Attorney and Declaration of Representative.  
This form provides information on how to authorize an individual to represent you before Internal Revenue Services (IRS). An employer may continue to authorize an individual to represent them for WOTC purposes using IRS Form 2848 until May 31, 2024. The form and its instructions are available at: https://www.irs.gov/forms-pubs/about-form-2848.

Advisories and Guidance


The ETA Handbook No. 408, November 2002, Third Edition (the Handbook), and its August 2009 Addendum provide additional information about WOTC. Note: Guidance from the Handbook is superseded by Training and Employment Guidance Letter (TEGL) No. 16-20, Change 1, Updated WOTC Procedural Guidance.