In order to qualify for the work opportunity credit, the worker must have performed services for the employer for at least 400 hours during the year.

Name: In order to qualify for the work opportunity credit, the worker must have performed services for the employer for at least 400 hours during the year.
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A reduced credit is allowed for workers who provide between 120 and 400 hours of service
 Also, summer youth workers are not required to work 400 hours during the summer they are employed

In Order to Qualify for the Work Opportunity Credit, the Worker