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Federal housing law

0321 Form 5884 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5884.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
Form5884
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to_www.irs.gov/Form5884_for instructions and the latest information.		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to_www.irs.gov/Form5884_for instructions and the latest information.		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to_www.irs.gov/Form5884_for instructions and the latest information.		 Attachment
Sequence No.884		 Attachment
Sequence No.884
Name(s) shown on return Name(s) shown on return Identifying number Identifying number Identifying number Identifying number
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
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.
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.
.
.
.
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.
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.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.		 1a 1a
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1b 1b
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1c 1c
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2 2
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 3 3
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 4 4
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
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.		 5 5
5884
Form
(Rev. March 2021)
Department of the Treasury
Internal Revenue Service		 Work Opportunity Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form5884 for instructions and the latest information.		 OMB No. 1545-0219
**1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
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.
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.
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.
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.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **

Enter on the applicable line below the total qualified first- or second-year wages paid or
incurred during the tax year, and multiply by the percentage shown, for services of
employees who are certified as members of a targeted group.
**a **Qualified first-year wages of employees who worked for
you at least 120 hours but fewer than 400 hours .
.
.
$
× 25% (0.25)
**b **Qualified first-year wages of employees who worked for
you at least 400 hours .
.
.
.
.
.
.
.
.
.
.
.
.
$
× 40% (0.40)
**c **Qualified second-year wages of employees certified as
long-term family assistance recipients .
.
.
.
.
.
.
$
× 50% (0.50)
**2 **
Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to your
deduction for salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
**3 **
Work opportunity credit from partnerships, S corporations, cooperatives, estates, and
trusts (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and
report this amount on Form 3800, Part III, line 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form
3800, Part III, line 4b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 6
 6

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