### Question
How is the "veteran" defined?


### Answer
The term **veteran** is defined in *26 U.S.C. § 51* as follows -

> any individual who is certified by the designated local agency as—


(i)(I) having served on active duty (other than active duty for training) in the Armed Forces of the United States for a period of more than 180 days, or


(II) having been discharged or released from active duty in the Armed Forces of the United States for a service-connected disability, and


(ii) not having any day during the 60-day period ending on the hiring date which was a day of extended active duty in the Armed Forces of the United States

#### Citation:
  - *26 U.S.C. § 51*
  - 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**

