The Work Opportunity Credit applies to employees who belong to one or more of the following targeted groups: (1) individuals designated as a member of a family receiving assistance under a state program providing cash assistance for needy families with children, (2) veterans, (3) individuals designated as a member of a vocational rehabilitation referral program, (4) individuals designated as a member of a summer youth employment and training program, (5) individuals designated as a member of a Supplemental Nutrition Assistance Program (SNAP) (food stamp) program for at least 30 days during the 60-day period ending on the hiring date, (6) individuals designated as a member of a Supplemental Security Income (SSI) program, and (7) individuals certified as having an employment handicap and who are able to perform the essential functions of the work involved, with or without reasonable accommodation. Employers should consult the IRS instructions for Form 5884 for detailed information on the certification process.