### Question
How does CREDITS AGAINST TAX define wages?


### Answer
Under *26 U.S.C. § 51A*, **wages** is defined as:

> given such term by section 51(c), without regard to paragraph (4) thereof.

#### Citation:
  - *26 U.S.C. § 51A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

