5884-C

Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans

Agency
IRS
Revision
Rev. March 2021
Fillable fields
55
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 5884-C online
Page 1 of form 5884-C

Form 5884-C: Work Opportunity Credit for Tax-Exempt Organizations Hiring Veterans

Form 5884-C is the form qualified tax-exempt organizations use to claim the work opportunity credit for qualified first-year wages paid to qualified veterans. The form defines a qualified tax-exempt organization as an organization described in section 501(c) and exempt from tax under section 501(a).

The instructions say the credit is claimed against the employer portion of social security tax on wages paid to all employees during the 1-year period beginning on the day a qualified veteran begins working for the organization, and does not apply to the employer portion of Medicare tax. Each veteran is certified by the state workforce agency (SWA). The organization files Form 5884-C separately, after its employment tax return for the period, and the IRS refunds the amount on line 11.

This page hosts the March 2021 revision, which describes veterans who begin working on or after November 22, 2011, and before January 1, 2026. The instructions are printed on pages 2 to 4 of the form. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 5884-C

Organization details

Name shown on Form 941 or other employment tax return, employer identification number, trade name and address.

Lines 1 to 3: status and period

Whether the organization is a qualified tax-exempt organization, the employment tax return filed, and the year and quarter of the period claimed.

Lines 4 and 5: veterans' wages

Qualified first-year wages for veterans who worked at least 400 hours, times 26% (0.26), and for those who worked at least 120 hours but fewer than 400 hours, times 16.25% (0.1625).

Lines 6 to 10: credit limit

The cumulative credit, credits claimed on earlier Forms 5884-C, taxable social security wages and tips for the period, and that amount times 6.2% (0.062).

Lines 11 and 12: refund or amount owed

The credit claimed for the period, which the form says will be refunded, or the amount owed when prior claims exceed the cumulative credit.

Signature and paid preparer

The officer's signature, title, date and daytime phone number, and the Paid Preparer Use Only section.

How to fill out Form 5884-C

  1. 1

    Lines 1 to 3

    Answer the qualified tax-exempt organization question, check the employment tax return filed, and check the year (and quarter, if applicable) for the period claimed.

  2. 2

    Lines 4 and 5

    Enter qualified first-year wages by hours worked as of the filing date. The form caps them at $6,000, $12,000, $14,000 or $24,000 per veteran, depending on the certification.

  3. 3

    Lines 6 to 8

    Add lines 4b and 5b, then subtract credits claimed on line 11 of earlier Forms 5884-C, minus amounts reported on line 12.

  4. 4

    Lines 9 and 10

    Enter total taxable social security wages and tips from the employment tax return for the period, such as Form 941 lines 5a and 5b column 1, and multiply by 6.2% (0.062).

  5. 5

    Line 11 or 12

    Enter the smaller of line 8 or line 10 on line 11. If line 7 is greater than line 6, line 12 shows the amount owed instead.

  6. 6

    Sign and mail

    An authorized officer signs and dates the form, and it is mailed to the address printed at the bottom of page 1.

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Where to send it, timing and payment

Where to send

The form says to send Form 5884-C to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201. It is filed separately and not attached to a return.

When to file

After the organization files its employment tax return for the period claimed, for each employment tax period in which it paid qualified first-year wages to a qualified veteran. The form says generally no more than one Form 5884-C per period.

Time limit

The form says it is filed within 2 years from the date the tax reported on the employment tax return was paid, or 3 years from the date the employment tax return was filed, whichever is later.

Processing

The form says the IRS cannot process it until the original employment tax return for the same period has been processed, and to allow 8 to 12 weeks.

Deposits

The form says the credit does not affect the tax liability on the employment tax return, so the organization should not reduce its required deposits in anticipation of the credit.

Paying line 12

The form lists EFTPS as the preferred method, plus credit or debit card, or a check or money order payable to "United States Treasury" showing the EIN, "Form 5884-C" and the year and quarter.

Related forms

Who files Form 5884-C?

  • Qualified tax-exempt organizations

    Organizations described in section 501(c) and exempt from tax under section 501(a) that paid qualified first-year wages to qualified veterans for services related to their exempt purpose.

  • Government agencies

    The form says an agency or instrumentality of a federal, state, local or Indian tribal government is not a qualified tax-exempt organization unless it is described in section 501(c) and exempt under section 501(a).

  • Qualified veterans hired

    Veterans certified as, for example, members of a family receiving SNAP benefits, unemployed for set periods, or entitled to compensation for a service-connected disability, as the form lists.

  • Officers who sign

    The form says it is signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer or other authorized corporate officer. For a trust, the authorized trustee signs.

  • Paid preparers and reporting agents

    A paid preparer who is not an employee of the filing entity signs and completes the Paid Preparer Use Only section. The form says a reporting agent with a valid Form 8655 on file generally does not complete it.

The filer is a tax-exempt employer, not the veteran. The form says that if the answer on line 1 is No, the organization does not file this form and cannot claim this credit.

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Questions about Form 5884-C

Who can file Form 5884-C?

A qualified tax-exempt organization, which the form defines as an organization described in section 501(c) and exempt from tax under section 501(a).

Is Form 5884-C attached to Form 941?

No. The form says to file it separately and not attach it to the return.

Which tax does the credit offset?

The form says the credit is claimed against the employer portion of social security tax and does not apply to the employer portion of Medicare tax.

How long does processing take?

The form says to allow 8 to 12 weeks, and that it cannot be processed until the original employment tax return for the same period has been processed.

Does the veteran need a certification?

The form says the organization asks for and is issued a certification for each qualified veteran from the state workforce agency, received by the day the individual begins work or requested with Form 8850.

What if the credit is less than $1?

The form says the IRS will send a refund or apply it only if the organization asks in writing.