### Question
How is the "designated community resident" defined?


### Answer
The term **designated community resident** is defined in *26 U.S.C. § 51* as follows -

> any individual who is certified by the designated local agency—


(i) as having attained age 18 but not age 40 on the hiring date, and


(ii) as having his principal place of abode within an empowerment zone, enterprise community, renewal community, or rural renewal county

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

