Can a building construction site in a RC qualify for RC employment credits?
The RC employment credit is available for any employee that performs substantially all of its services during the period in the RC and also lives in the RC. The IRS has interpreted the language “the period” to include pay periods. So if an employee is working at a construction site for substantially all of specified pay periods, the wages paid during those pay periods would be qualified wages eligible for the 15% credit up to $10,000 per year in wages. The employee must live in the RC that same time period.
