Qualified wages are wages paid to eligible employees during the period that the employer's operations were fully or partially suspended due to a qualified disaster, or during a period in which the employer experienced a significant decline in gross receipts. Wages paid for hours not worked due to the disaster, as well as wages paid for hours worked during the disaster period, may be considered qualified wages. The wages must be paid or incurred during the calendar quarter in which the employer files its application for disaster relief provisions, or in the preceding or following quarter. Employers should refer to the instructions for Form 5884-A and the IRS website for the most current information on determining qualified wages.