If you hired paid a new employee on or after February 3, 2010, you may qualify for this credit. It has to be in a trade or business of a qualified employer or for a tax-exempt qualified employer. There are no minimum hours an employee has to work in order for the employer to qualify for this credit.
The credit maximum is $6,621.60 per employee. The qualified individual is anyone who began employment between February 3 and December 31, 2010. The employee must sign a Form W-11 stating he or she has not worked for more than forth hours during the 60-day period immediately before the date employment starts with the qualified employer.
The new employee must not be a replacement employee unless the former employee quit voluntarily. Further, the employee cannot be related to the employer.