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טופס 5884 הוראות

הוראות טופס 5884, הזדמנות עבודה אשראי

מרץ 2021

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 5884  
Work Opportunity Credit  
(Rev. March 2021)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Partnerships, S corporations, cooperatives, estates,  
and trusts must file this form to claim the credit. All other  
taxpayers aren't required to complete or file this form if  
their only source for this credit is a partnership, S  
corporation, cooperative, estate, or trust. Instead, they  
can report this credit directly on Form 3800, General  
Business Credit.  
Future Developments  
For the latest information about developments related to  
Form 5884 and its instructions, such as legislation  
enacted after they were published, go to  
Certain tax-exempt organizations can use Form  
5884-C to claim the work opportunity credit for  
certain wages paid to qualified veterans. See  
TIP  
What’s New  
The Taxpayer Certainty and Disaster Tax Relief Act of  
2020 made the following changes.  
Form 5884-C for details.  
Credit extension. The Taxpayer Certainty and Disaster  
Tax Relief Act of 2019 extended the work opportunity  
credit to cover employees who began work in 2020. The  
Taxpayer Certainty and Disaster Tax Relief Act of 2020  
extended the credit to cover employees who begin work  
after 2020 and before 2026.  
Coronavirus-related employee retention credit. You  
may claim an employee retention credit on an  
employment tax return such as Form 941, Employer's  
QUARTERLY Federal Tax Return. Wages paid after  
December 31, 2020, and before July 1, 2021, and used to  
figure this coronavirus-related employee retention credit  
can't also be used to figure a credit on Form 5884. See  
Credit for qualified sick and family leave wages. You  
may claim a credit for qualified sick and family leave  
wages on an employment tax return such as Form 941.  
Wages paid after March 31, 2021, and before October 1,  
2021, and used to figure that credit, can't also be used to  
figure a credit on Form 5884. See Qualified Wages.  
Disaster-related employee retention credit. You may  
claim a 2020 qualified disaster employee retention credit  
on Form 5884-A, Employee Retention Credit for  
Employers Affected by Qualified Disasters. Wages used  
to figure that disaster-related employee retention credit  
can't also be used to figure a credit on Form 5884. See  
How To Claim the Credit  
You must ask for and be issued a certification for each  
employee from the state workforce agency (SWA)  
(formerly known as the state employment security agency  
(SESA)) of the state in which your business is located.  
The certification proves that the employee is a member of  
a targeted group. You must either:  
Receive the certification by the day the individual  
begins work; or  
Complete Form 8850, Pre-Screening Notice and  
Certification Request for the Work Opportunity Credit, on  
or before the day you offer the individual a job and receive  
the certification before you claim the credit.  
If you complete Form 8850, it must be signed by you  
and the individual and submitted to the SWA of the state  
in which your business is located (where the employee  
works) by the 28th calendar day after the date the  
individual begins work.  
If the credit expires and is retroactively extended,  
or a targeted group is added or modified, the IRS  
may allow you more time to submit Form 8850 for  
TIP  
an individual who began work while the credit was expired  
or for a reasonable time after it was extended, or is a  
member of a new or modified targeted group. If more time  
is allowed, we will provide details at IRS.gov/Form8850  
and in revised Instructions for Form 8850.  
If the SWA denies the request, it will provide a written  
explanation of the reason for denial. If a certification is  
revoked because it was based on false information  
provided by the individual, wages paid or incurred after  
the date you receive the notice of revocation don't qualify  
for the credit.  
Targeted group employee. An employee is a member  
of a targeted group if he or she began working for you  
before 2026 and is a:  
General Instructions  
Purpose of Form  
Use Form 5884 to claim the work opportunity credit for  
qualified first- and/or second-year wages you paid to or  
incurred for targeted group employees during the tax year.  
Your business doesn't have to be located in an  
empowerment zone or rural renewal county to qualify for  
this credit.  
Long-term family assistance recipient,  
Qualified recipient of Temporary Assistance for Needy  
You can claim or elect not to claim the work opportunity  
credit any time within 3 years from the due date of your  
return on either your original return or an amended return.  
Families (TANF),  
Qualified veteran,  
Qualified ex-felon,  
Designated community resident,  
Mar 30, 2021  
Cat. No. 13571O  
Vocational rehabilitation referral,  
Member of Controlled Group or  
Business Under Common Control  
Summer youth employee,  
Supplemental Nutrition Assistance Program (SNAP)  
benefits (food stamps) recipient,  
For purposes of figuring the credit, all members of a  
controlled group of corporations (as defined in section  
52(a)) and all members of a group of businesses under  
common control (as defined in section 52(b)) are treated  
as a single employer. As a member, figure your credit  
based on your proportionate share of qualified wages  
giving rise to the group’s work opportunity credit. Enter  
your share of the credit on line 2. Attach a statement  
showing how your share of the credit was figured, and  
enter “See attached” next to the entry space for line 2.  
SSI recipient, or  
Qualified long-term unemployment recipient.  
See the Instructions for Form 8850 and section 51(d)  
for details and restrictions.  
Qualified Wages  
Wages qualifying for the credit have the same meaning as  
wages subject to the Federal Unemployment Tax Act  
(FUTA) (determined without regard to the $7,000 FUTA  
tax wage base). If the work performed by any employee  
during more than half of any pay period qualifies under  
FUTA as agricultural labor, that employee’s wages subject  
to social security and Medicare taxes are qualified wages.  
For a special rule that applies to railroad employees, see  
section 51(h)(1)(B).  
Specific Instructions  
Current Year Credit  
Lines 1a, 1b, and 1c  
The amount of qualified wages for any employee is  
zero if:  
Enter on the applicable line and multiply by the  
percentage shown the total qualified first- or second-year  
wages paid to or incurred for employees who are  
members of a targeted group. Qualified first-year wages  
are qualified wages you paid to or incurred for work  
performed during the 1-year period beginning on the date  
the employee begins work for you. Qualified second-year  
wages are qualified wages you paid to or incurred for  
certified long-term family assistance recipients for work  
performed during the 1-year period beginning on the day  
after the last day of the 1-year wage period.  
The employee didn't work for you for at least 120 hours,  
The employee worked for you previously,  
The employee is your dependent,  
The employee is related to you (see section 51(i)(1)), or  
50% or less of the wages the employee received from  
you were for working in your trade or business.  
Qualified wages do not include:  
Wages paid to or incurred for any employee during any  
period for which you received payment for the employee  
from a federally funded on-the-job training program;  
The amount of qualified first-year wages and the  
amount of qualified second-year wages that may be taken  
into account for any employee certified as a long-term  
family assistance recipient is limited to $10,000 per year.  
Wages paid to or incurred for a summer youth  
employee for services performed while the employee lived  
outside an empowerment zone;  
Wages paid to or incurred for a designated community  
The amount of qualified first-year wages that may be  
taken into account for an employee certified as a qualified  
veteran is limited to the following amounts.  
resident for services performed while the employee lived  
outside an empowerment zone or rural renewal county;  
Wages paid to or incurred for services performed by a  
$6,000 for a qualified veteran certified as being either  
summer youth employee before or after any 90-day period  
between May 1 and September 15;  
(a) a member of a family receiving SNAP assistance (food  
stamps) for at least a 3-month period during the 15-month  
period ending on the hiring date, or (b) unemployed for a  
period or periods totaling at least 4 weeks (whether or not  
consecutive) but less than 6 months in the 1-year period  
ending on the hiring date.  
Wages for services of replacement employees during a  
strike or lockout;  
Wages paid to or incurred for any employee after  
December 31, 2020, and before July 1, 2021, if you use  
the same wages to claim the coronavirus-related  
employee retention credit on an employment tax return  
such as Form 941;  
$12,000 for a qualified veteran certified as being  
entitled to compensation for a service-connected disability  
and hired not more than 1 year after being discharged or  
released from active duty in the U.S. Armed Forces.  
Wages paid to or incurred for any employee after March  
31, 2021, and before October 1, 2021, if you use the  
same wages to claim the credit for qualified sick and  
family leave wages on an employment tax return such as  
Form 941; and  
$14,000 for a qualified veteran certified as being  
unemployed for a period or periods totaling at least 6  
months (whether or not consecutive) in the 1-year period  
ending on the hiring date.  
Wages paid to or incurred for any employee generally  
$24,000 for a qualified veteran certified as being  
after December 27, 2019, and before April 17, 2021, if you  
use the same wages to claim the 2020 qualified disaster  
employee retention credit on Form 5884-A.  
entitled to compensation for a service-connected  
disability, and unemployed for a period or periods totaling  
at least 6 months (whether or not consecutive), in the  
1-year period ending on the hiring date.  
Information about any future disaster credits that  
reduce qualified wages may be posted under "Recent  
Developments" at IRS.gov/Form5884.  
The amount of qualified first-year wages that may be  
taken into account for any employee certified as a  
summer youth employee is limited to $3,000. The amount  
of qualified first-year wages that may be taken into  
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Instructions for Form 5884 (Rev. 3-2021)  
 
account for an employee certified as a member of any  
other targeted group is $6,000.  
Partnerships, S corporations, cooperatives, estates,  
and trusts report the above credits on line 3. All other filers  
figuring a separate credit on earlier lines also report the  
above credits on line 3. All others not using earlier lines to  
figure a separate credit can report the above credits  
directly on Form 3800, Part III, line 4b.  
Successor employer. For successor employers, the 1-  
or 2-year period begins on the date the employee began  
work for the previous employer and any qualified first- or  
second-year wages paid or incurred by the successor  
employer are reduced by the qualified first- or  
second-year wages paid or incurred by the previous  
employer. See section 51(k)(1) and Regulations section  
1.51-1(h).  
A successor employer is an employer that acquires  
substantially all of the property used in a trade or business  
(or a separate unit thereof) of another employer (the  
previous employer) and immediately after the acquisition,  
the successor employs in his or her trade or business an  
employee who was employed immediately prior to the  
acquisition in the trade or business of the previous  
employer.  
Line 5  
Cooperatives. A cooperative described in section  
1381(a) must allocate to its patrons the credit in excess of  
its tax liability limit. Therefore, to figure the unused amount  
of the credit allocated to patrons, the cooperative must  
first figure its tax liability. While any excess is allocated to  
patrons, any credit recapture applies as if the cooperative  
had claimed the entire credit.  
If the cooperative is subject to the passive activity rules,  
include on line 3 any Form 5884 credit from passive  
activities disallowed for prior years and carried forward to  
this year. Complete Form 8810, Corporate Passive  
Activity Loss and Credit Limitations, to determine the  
allowed credit that must be allocated to patrons. For  
details, see the Instructions for Form 8810.  
Line 2  
In general, you must reduce your deduction for salaries  
and wages by the amount on line 2. This is required even  
if you can't take the full credit this year and must carry part  
of it back or forward. If you capitalized any costs on which  
you figured the credit, reduce the amount capitalized by  
the credit attributable to these costs.  
Estates and trusts. Allocate the work opportunity credit  
on line 4 between the estate or trust and the beneficiaries  
in the same proportion as income was allocated and enter  
the beneficiaries' share on line 5.  
If the estate or trust is subject to the passive activity  
rules, include on line 3 any Form 5884 credit from passive  
activities disallowed for prior years and carried forward to  
this year. Complete Form 8582-CR, Passive Activity  
Credit Limitations, to determine the allowed credit that  
must be allocated between the estate or trust and the  
beneficiaries. For details, see the Instructions for Form  
8582-CR.  
Line 3  
Enter total work opportunity credits from:  
Schedule K-1 (Form 1065), Partner's Share of Income,  
Deductions, Credits, etc., box 15 (code J);  
Schedule K-1 (Form 1120-S), Shareholder's Share of  
Income, Deductions, Credits, etc., box 13 (code J);  
Schedule K-1 (Form 1041), Beneficiary's Share of  
Income, Deductions, Credits, etc., box 13 (code F); or  
Form 1099-PATR, Taxable Distributions Received  
From Cooperatives, box 11 (box 9 for 2019; box 8 before  
2019), or other notice of credit allocation.  
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the  
United States. You are required to give us the information. We need it to ensure that you are complying with these laws  
and to allow us to figure and collect the right amount of tax.  
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be  
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by section 6103.  
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden  
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123  
and is included in the estimates shown in the instructions for their individual and business income tax return. The  
estimated burden for all other taxpayers who file this form is shown below.  
Recordkeeping  
Learning about the law or the form  
Preparing and sending the form to the IRS  
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3 hr.,  
1 hr.,  
2 hr.,  
6 min.  
15 min.  
34 min.  
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,  
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.  
Instructions for Form 5884 (Rev. 3-2021)  
-3-