Here is the list of films that are ineligible for the WGA. Like always, there are so many films that are contenders for the Oscar are not written under WGA guidelines, which doesn't necessarily mean that the WGA is not an accurate predictor, but it is guaranteed that Oscar will include films even if the WGA does not. That being said, the exclusion of The Artist, Beginners, Margin Call, Martha Marcy May Marlene, and Tinker Tailor Soldier Spy is a big hole.
Original Screenplay - Ineligibles
"The Iron Lady,"
"Martha Marcy May Marlene,"
Adapted Screenplay - Ineligibles
"My Week with Marilyn,"
"The Skin I Live In"
"Tinker, Tailor, Soldier, Spy."