Close Company Shareholder Eligibility For In-work Tax Credit Close Company Shareholder Eligibility For In-work Tax Credit York Stone & Associates / Tuesday, November 4, 2014 3163 In the past, in order for a principal caregiver to receive an in-work tax credit there was a requirement for the person to be a full-time earner receiving income from a work activity such as salary, wages, or a shareholder-employee salary. Read more