ITG FAQ #4 Answer-Who is a "qualified employee"?

A qualified employee, for any tax period, is any employee who meets all of the following tests:

  • The employee is an enrolled member of an Indian tribe or the spouse of an enrolled member of an Indian tribe,
  • The employee performs substantially all of his or her services for the employer within an Indian reservation, and
  • While performing those services, the employee has his or her main home on or near that reservation.

Note: The Indian employment credit has expired for qualified wages and health care costs paid or incurred in tax years beginning after 2017.

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