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 will expire for qualified wages and health care costs paid or incurred in tax years beginning after 2021. Return to List of FAQs