### Question
What does qualified IV–A recipient mean?


### Answer
**Qualified IV–A recipient** has the following meaning in *26 U.S.C. § 51*:

> any individual who is certified by the designated local agency as being a member of a family receiving assistance under a IV–A program for at least a 9-month period ending during the 9-month period ending on the hiring date

#### 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**

