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) Expired December 31, 2017
• Qualified Vocational Rehabilitation Referred Individuals
• Qualified Summer Youth (residing in an Empowerment Zone) Expired December 31, 2017
• 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

For more information on target group eligibility criteria, click here.

For more information on WOTC tax credit amounts, click here.

To read the WOTC Program Fact Sheet, click here.

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.

To create an E-WOTC account, click here.

Already have an E-WOTC account, login here.

E-WOTC User's Guide to the E-WOTC Application Processing System.

E-WOTC Terms and Conditions

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