1040 NR U .S. Nonresident Alien Income Tax Return

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5884

(Rev. December 2006)
Department of the Treasury
Internal Revenue Service

Name(s) shown on return

1

Action

Date

Signature

O.K. to print
Revised proofs
requested

Work Opportunity Credit
OMB No. 1545-0219

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Attachment
Sequence No.

Attach to your tax return.

77

Identifying number

Enter on the applicable line below the total qualified first-year wages paid or incurred during the
tax year, and multiply by the percentage shown, for services of employees who began work for
you before the applicable date in the instructions and are certified (if required) as members of a
targeted group.
a Employees who worked for you at least 120 hours but fewer than
400 hours
$

3 25% (.25)

1a

b Employees who worked for you at least 400 hours

3 40% (.40)

1b

$

2

Add lines 1a and 1b. See instructions for the adjustment you must make for salaries and wages

2

3

Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts

3

4

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5; partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on the applicable line of Form
3800 (e.g., line 1b of the 2006 Form 3800)

4

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

5

Cooperatives, estates, and trusts, subtract line 5 from line 4. Report the amount on the applicable
line of Form 3800 (e.g., line 1b of the 2006 Form 3800)

6

5

6

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 13570D

Form

5884

(Rev. 12-2006)