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 CreditPDF, for a complete list of wages that do not qualify for the Work Opportunity Credit. Return to List of FAQs
