Form 5884, Work Opportunity Credit
Form 5884 is how employers claim the work opportunity credit for wages paid to employees hired from targeted groups, such as certain veterans and long-term unemployment recipients. Fill in the official IRS PDF below.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 5884?
The work opportunity credit rewards employers for hiring people from groups that face barriers to employment. Form 5884 figures the credit based on qualified first-year wages, and for certain long-term family assistance recipients, qualified second-year wages, paid to employees the state workforce agency has certified as members of a targeted group.
Certification happens before the credit: employers generally pre-screen new hires with Form 8850 and submit it to their state workforce agency. The credit from Form 5884 then flows into the general business credit on Form 3800.
Who files 5884?
- Employers who paid wages to employees certified as members of a targeted group
- Partnerships and S corporations, which file the form so the credit passes through to partners and shareholders
- Estates and trusts claiming the credit against their share of qualified wages
- Businesses with credits from pass-through entities, which may report them directly on Form 3800
How to fill out 5884
- Confirm each employee was certified by the state workforce agency, which starts with pre-screening on Form 8850.
- Total the qualified first-year wages, applying the wage caps and hours-worked percentages described in the instructions.
- Enter qualified second-year wages for long-term family assistance recipients if any apply.
- Add any work opportunity credit passed through from partnerships or S corporations.
- Carry the result to Form 3800, then download the completed PDF and attach it to your return.
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Frequently asked questions
Do I need Form 8850 before claiming the credit?
Yes, in nearly all cases. Form 8850 is the pre-screening notice submitted to the state workforce agency, and the employee must be certified as a targeted group member before the wages qualify for the credit.
Can a tax-exempt organization use Form 5884?
Tax-exempt organizations claiming the credit for hiring qualified veterans use Form 5884-C instead, and the credit works against payroll taxes rather than income tax.