The following individuals are not qualified employees for purposes of the Indian Employment Credit: Any employee to whom you pay or incur wages (including wages for services outside an Indian reservation) at a rate that would cause you to pay the employee more than $30,000 if the rate applied for the entire year (this wage limit may be adjusted for inflation for tax years beginning after 1999) Certain related taxpayers Certain dependents Any 5% owner Any individual who performs services involving certain gaming activities Any individual who performs services in a building which houses certain gaming activities Note: The Indian employment credit will expire for qualified wages and health care costs paid or incurred in tax years beginning after 2021. Return to List of FAQs
