Work Opportunity Tax Credit Program

Work Opportunity Tax Credit Program

Through the Work Opportunity Tax Credit (WOTC) Program, employers have the opportunity to earn a federal tax credit between $1200 and $9600 per employee. This tax credit is dependent upon the new employee qualifying as a member of one of the below target groups and working a minimum of 120 hours in their first year.

• Qualified Short-Term Temporary Assistance to Needy Families (TANF) Recipients
• Qualified Veterans ( SNAP Recipients, Disabled, Unemployed)
• Qualified Ex-Felons
• Qualified Designated Community Residents (residing in an Empowerment Zone) Expires 12/31/2025
• Qualified Vocational Rehabilitation Referred Individuals
• Qualified Summer Youth (residing in an Empowerment Zone) Expires 12/31/2025
• Qualified Supplemental Nutrition Assistance Program (SNAP) Recipients
• Qualified Supplemental Security Income Recipients (SSI)
• Qualified Long-term Family Assistance Recipients
• Qualified Long-term Unemployment Recipients *New

How to Apply for the WOTC Tax Credit?

You may complete and submit IRS 8850 and ETA 9061 forms via our electronic WOTC (E-WOTC) application processing system. IRS form 8850 must be submitted within 28 days of the employee's start date.

WOTC Forms

• IRS 8850 – Pre-Screening Notice and Certification Request Form (Must be submitted within 28 days of the employee's start date)
• ETA 9061 – Individual Characteristics Form
• ETA 9175 - Self Attestation Form (Use with pending applications only; submit upon request)
• Department of Economic Opportunity - Target Group Documentation Guideline (Use with pending applications only; submit upon request)
• Department of Economic Opportunity - Eligibility Verification Form (Use with pending applications only; submit upon request)

More WOTC Program Information

• United States Department of Labor Website