Form    5884                        Work Opportunity Credit                                                     OMB No. 1545-0219

(Rev. March 2021)                   ▶ Attach to your tax return.                                                Attachment 
Department of the Treasury  ▶ Go to www.irs.gov/Form5884 for instructions and the latest information.           Sequence No. 884
Internal Revenue Service 
Name(s) shown on return                                                                               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)              1a

b       Qualified first-year wages of employees who worked for 
        you at least 400 hours  . . . . . . . . . . . . .      $                   ×  40% (0.40)              1b

c       Qualified second-year wages of employees certified as 
        long-term family assistance recipients  . . . . . . .  $                   ×  50% (0.50)              1c

2       Add  lines  1a,  1b,  and  1c.  See  instructions  for  the  adjustment  you  must  make  to  your 
        deduction for salaries and wages  . . . . . . . . . . . . . . . . . . . . . . . . . .                 2

3       Work  opportunity  credit  from  partnerships,  S  corporations,  cooperatives,  estates,  and 
        trusts (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . .                          3

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  . . . . . . . . . . . . . . . .                   4

5       Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 
        instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              5

6       Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 
        3800, Part III, line 4b  . . . . . . . . . . . . . . . . . . . . . . . . . .                          6
For Paperwork Reduction Act Notice, see separate instructions.     Cat. No. 13570D                            Form 5884 (Rev. 3-2021)