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ITG FAQ #9 Answer-What are nonqualified wages?

Some of the most common wages that do not qualify for the Work Opportunity Credit include wages paid to or incurred for an employee who:

  • has worked for the employer for more than 1 year;
  • is a relative or dependent of the employer;
  • was rehired, if he or she was not a targeted group employee when employed earlier; or
  • does not work for the employer for at least 120 hours.

See Form 5884, Work Opportunity Credit, for a complete list of wages that do not qualify for the Work Opportunity Credit.

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Page Last Reviewed or Updated: 18-Oct-2013