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 has expired for qualified wages and health care costs paid or incurred in tax years beginning after 2017.