This question has been coming up since the passage in January of the American Taxpayer Relief Act of 2012. Did the act renew the Washington DC Empowerment Zone designation?
Answer: Unfortunately, no.
While the American Taxpayer Relief Act fo 2012 did renew and extend Empowerment Zones generally — retroactively for 2012 through the end of 2013, that renewal did not include the Washington D.C. zone, which would have required additional treatment in the law.
Here’s the excerpt from the IRS website.
The Designation of Washington, DC, as an Empowerment Zone, Expired After 2011 — 19-FEB-2013
If you downloaded the 2012 Form 8844 before February 12, 2013, please note the following.
The American Taxpayer Relief Act of 2012 did not extend Washington, DC’s designation as an empowerment zone. Under Internal Revenue Code section 1400, the designation of Washington, DC as an empowerment zone, expired after 2011.