Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, can be filed by organizations with multiple locations or trusts. Each location or trust that intends to claim the work opportunity credit must file a separate Form 5884-C. The employer identification number (EIN) of the tax-exempt organization must be reported on each form. If the organization or trust has multiple worksites, each worksite may be considered a separate location for the purpose of determining the work opportunity credit. It is important to note that each location or trust must maintain separate records of the wages paid and hours worked by each qualified veteran. The instructions for Form 5884-C provide further details on reporting multiple locations or trusts. For more information, refer to the instructions for Form 5884-C and IRS Publication 970, Tax Benefits for Businesses and Farmers.