The Work Opportunity Credit applies to wages paid to eligible employees during their first year of employment. Qualified wages include: (1) wages paid for services performed in the United States, (2) wages paid for services performed in the United States in the production of goods sold to customers outside the United States, and (3) wages paid for services performed in the United States for the construction, alteration, or rehabilitation of a certified historic structure. Wages paid for overtime work, bonuses, and commissions also qualify.