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.