### Question
Can you define what qualified long-term unemployment recipient means?


### Answer
**Qualified long-term unemployment recipient** is defined as the following in *26 U.S.C. § 51*:

> any individual who is certified by the designated local agency as being in a period of unemployment which—


(A) is not less than 27 consecutive weeks, and


(B) includes a period in which the individual was receiving unemployment compensation under State or Federal law

#### 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**

