### Question
What is the definition of qualified individual?


### Answer
The definition of **qualified individual** is as follows in *26 U.S.C. § 3221*:

> any individual who—


(A) begins employment with a qualified employer after February 3, 2010, and before January 1, 2011,


(B) certifies by signed affidavit, under penalties of perjury, that such individual has not been employed for more than 40 hours during the 60-day period ending on the date such individual begins such employment,


(C) is not employed by the qualified employer to replace another employee of such employer unless such other employee separated from employment voluntarily or for cause, and


(D) is not an individual described in section 51(i)(1) (applied by substituting “qualified employer” for “taxpayer” each place it appears)

#### Citation:
  - *26 U.S.C. § 3221*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter C-Tax on Employers**

