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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8845  
Indian Employment Credit  
(Rev. January 2022)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
cooperative, estate, or trust. Instead, they can report this  
credit directly on Form 3800, General Business Credit.  
Future Developments  
Qualified Wages  
For the latest information about developments related to  
Form 8845 and its instructions, such as legislation  
enacted after they were published, go to  
Qualified wages means any wages paid or incurred by an  
employer for services performed by an employee while  
such employee is a qualified employee (see below). It  
doesn’t include wages attributable to services rendered  
during the 1-year period (if applicable, 2-year period if  
employee is a long-term family assistance recipient under  
section 51) beginning with the day the employee starts  
work for the employer if any portion of such wages is used  
in figuring the work opportunity credit on Form 5884.  
Wages has the same meaning given in section 51. See  
section 45A(b)(1) for details.  
What’s New  
Credit extension. The Taxpayer Certainty and Disaster  
Tax Relief Act of 2020 extended the Indian employment  
credit to cover qualified wages and qualified employee  
health insurance costs paid or incurred in tax years  
beginning in 2021.  
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 8845. 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 8845. 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 8845. See  
Qualified wages do not include:  
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 employee retention credit on  
an employment tax return such as Form 941;  
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  
Wages paid to or incurred for any employee generally  
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.  
Information about any future disaster credits that  
reduce qualified wages may be posted under "Recent  
Developments" at IRS.gov/Form8845.  
Qualified Employee Health Insurance  
Costs  
Employee retention credit. Wages paid after June 30,  
2021, and before January 1, 2022, and used to figure the  
Indian employment credit can’t also be used to figure a  
coronavirus-related employee retention credit.  
Qualified employee health insurance costs means any  
amount paid or incurred by an employer for health  
insurance coverage for an employee while the employee  
is a qualified employee. Don’t include amounts paid or  
incurred for health insurance under a salary reduction  
agreement.  
General Instructions  
Qualified Employee  
Purpose of Form  
Qualified employee means, for any tax period, any  
employee who meets all three of the following tests.  
Use Form 8845 to claim the Indian employment credit if  
you paid or incurred qualified wages and/or qualified  
employee health insurance costs to/for a qualified  
employee during your tax year.  
1. The employee is an enrolled member, or the  
spouse of an enrolled member, of an Indian tribe. Each  
tribe determines who qualifies for enrollment and what  
documentation, if any, is issued as proof of enrollment  
status. Examples of appropriate documentation will vary  
from one tribe to another and may include a tribal  
membership card, Certified Degree of Indian Blood  
(CDIB) card, or letter from the tribe or tribal enrollment  
Partnerships, S corporations, cooperatives, estates,  
and trusts must file this form to claim the credit. All others  
aren’t required to complete or file this form if their only  
source for this credit is a partnership, S corporation,  
Jan 07, 2022  
Cat. No. 66389C  
 
office. Employers should retain a copy of the proof of  
enrollment status provided by the employee.  
2. Substantially all the services performed by the  
employee for the employer are performed within an Indian  
reservation (defined below).  
Indian Reservation  
Indian reservation means a reservation as defined in  
section 3(d) of the Indian Financing Act of 1974 or section  
4(10) of the Indian Child Welfare Act of 1978.  
3. The employee's principal residence while  
performing such services is on or near the reservation  
where the services are performed.  
Early Termination of Employee  
Generally, if the employer terminates a qualified employee  
less than 1 year after the date of initial employment, the  
following rules apply.  
However, the employee shall be treated as a qualified  
employee for any tax year only if more than 50% of the  
wages paid or incurred by the employer to the employee  
during the tax year are for services performed in the  
employer's trade or business. Each member of a  
controlled group must meet this requirement  
No wages or qualified employee health insurance costs  
may be taken into account for the tax year the  
employment is terminated.  
Any credits allowed for prior tax years by reason of  
wages paid or incurred to that employee must be  
recaptured. Include the recapture amount on the line for  
recapture taxes on your income tax return. Also, any  
carryback or carryover of the credit must be adjusted.  
independently. Also, see the instructions for lines 1 and 2.  
No wages shall be taken into account with respect to  
an individual who:  
These rules do not apply if:  
Bears any of the relationships described in  
subparagraphs (A) through (G) of section 152(d)(2) to the  
taxpayer, or, if the taxpayer is a corporation, to an  
individual who owns, directly or indirectly, more than 50%  
in value of the outstanding stock of the corporation, or, if  
the taxpayer is an entity other than a corporation, to any  
individual who owns, directly or indirectly, more than 50%  
of the capital and profits interests in the entity (determined  
with the application of section 267(c)),  
The employee voluntarily quits,  
The employee is terminated because of misconduct, or  
The employee becomes disabled. However, if the  
disability ends during the first year of employment, the  
employer must offer reemployment to that employee.  
An employee isn’t treated as terminated if the corporate  
employer is acquired by another corporation covered  
under the rules in section 381(a) and the employee  
continues to be employed by the acquiring corporation.  
Nor is a mere change in the form of conducting the trade  
or business treated as a termination if the employee  
continues to be employed in such trade or business and  
the taxpayer retains a substantial interest in such trade or  
business.  
If the taxpayer is an estate or trust, is a grantor,  
beneficiary, or fiduciary of the estate or trust, or is an  
individual who bears any of the relationships described in  
subparagraphs (A) through (G) of section 152(d)(2) to a  
grantor, beneficiary, or fiduciary of the estate or trust, or  
Is a dependent (described in section 152(d)(2)(H)) of  
the taxpayer, or, if the taxpayer is a corporation, of an  
individual described in subparagraph (A), or, if the  
taxpayer is an estate or trust, of a grantor, beneficiary, or  
fiduciary of the estate or trust.  
Member of Controlled Group or  
Business Under Common Control  
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 and  
qualified employee health insurance costs giving rise to  
the group's Indian employment credit. Enter your share of  
the credit on line 4. Attach a statement showing how your  
share of the credit was figured, and write “See Attached”  
next to the entry space for line 4.  
The following are also not qualified employees.  
A 5% owner: If the employer is a corporation, any  
person who owns (or is considered to own under section  
318) more than 5% of the outstanding or voting stock of  
the employer or, if not a corporate employer, more than  
5% of the capital or profits interest in the employer. See  
section 416(i)(1)(B) for details.  
Any individual who performs services involving the  
conduct of Class I, II, or III gaming, as defined in section 4  
of the Indian Gaming Regulatory Act, and any individual  
performing any services in a building housing such  
gaming activity.  
Specific Instructions  
Figure the credit for your trade or business on lines 1  
through 4. The following rules apply for lines 1 and 2.  
Indian Tribe  
Indian tribe means any Indian tribe, band, nation, pueblo,  
or other organized group or community, including any  
Alaska Native village or regional or village corporation, as  
defined in, or established under, the Alaska Native Claims  
Settlement Act, that is recognized as eligible for the  
special programs and services provided by the United  
States to Indians because of their status as Indians. See  
the Federal Register dated February 1, 2019, (84 FR  
1200) and subsequent updates, for the most recent listing  
of federally recognized Indian tribes.  
The total amount of qualified wages and qualified  
employee health insurance costs for each qualified  
employee for any tax year is limited to $20,000.  
For a short tax year, multiply the wages limit by the  
number of days in the short tax year and divide the result  
by 365.  
Line 1  
Enter the total qualified wages and qualified employee  
health insurance costs paid or incurred for qualified  
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Instructions for Form 8845 (Rev. 01-2022)  
employees during the tax year. An employee isn’t a  
qualified employee if the total amount of wages paid or  
incurred by the employer to the employee during the tax  
year (whether or not for services within an Indian  
reservation) exceeds $50,000.  
Partnerships, S corporations, cooperatives, estates,  
and trusts report the above credits on line 5. All other filers  
figuring a separate credit on earlier lines also report the  
above credits on line 5. All others not using earlier lines to  
figure a separate credit can report the above credits  
directly on Form 3800, Part III, line 1g, and not file Form  
8845.  
Line 2  
Enter the total qualified wages and qualified employee  
health insurance costs paid or incurred by the employer  
(or predecessor) for qualified employees during calendar  
year 1993 (as if section 45A had been in effect during  
1993). If none, enter zero. For this purpose, an employee  
isn’t a qualified employee if the total amount of wages  
paid or incurred by the employer to the employee during  
calendar year 1993 (whether or not for services within an  
Indian reservation) exceeds $30,000.  
Line 7  
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 5 any Form 8845 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 4  
In general, you must reduce your deduction for salaries  
and wages by the amount on line 4, even if you can’t take  
the full credit this year because of the tax liability limit. If  
you capitalized any salaries and wages on which you  
figured the credit, reduce the amount capitalized by the  
amount attributable to these costs.  
Estates and trusts. Allocate the Indian employment  
credit on line 6 between the estate or trust and the  
beneficiaries in the same proportion as income was  
allocated and enter the beneficiaries’ share on line 7.  
If the estate or trust is subject to the passive activity  
rules, include on line 5 any Form 8845 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 5  
Enter the total Indian employment credits from the  
appropriate box of:  
Schedule K-1 (Form 1065), Partner’s Share of Income,  
Deductions, Credits, etc., box 15 (code P);  
Schedule K-1 (Form 1120-S), Shareholder’s Share of  
Income, Deductions, Credits, etc., box 13 (code P);  
Schedule K-1 (Form 1041), Beneficiary’s Share of  
Income, Deductions, Credits, etc., box 13 (code L); or  
Form 1099-PATR, Taxable Distributions Received  
From Cooperatives, box 12 (box 11 for 2019; box 10  
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.  
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 8845 (Rev. 01-2022)  
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