Q. My company leases employees from an agency. Can we claim the HIRE Act tax breaks for these workers? A.G., St. Paul, Minn.
A. Probably not. The employment tax exemption for hiring qualified workers and the special tax credit for retaining those workers are available only to the actual employer. But both new tax breaks may be claimed for wages paid before Jan. 1, 2011, by a temp agency or leasing company that otherwise qualifies.
Tip: The IRS has updated Form W-11, Hiring Incentives to Restore Employment (HIRE) Act Employee Affidavit. Workers must sign this form for the employer to qualify for the credit.