Welcome to the Work Opportunity Tax Credit (WOTC) application.

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WOTC is a Federal tax credit available to employers who hire and retain veterans and individuals from other target groups with significant barriers to employment. The tax credit employers can claim depends upon the target group of the individual hired, the wages paid to that individual in the first year of employment, and the number of hours that individual worked. There is also a maximum tax credit that can be earned.

For the long-term Temporary Assistance for Needy Families (TANF) target group only, the credit is available to employers who hire members of this group for up to a two-year period.

  • In the first year, the employer may claim a tax credit equal to 40% of the first-year wages, up to the maximum tax credit, if the individual works at least 400 hours.
  • In the second year, the employer may claim a tax credit equal to 50% of the second-year wages, up to the maximum tax credit, if the individual works at least 400 hours.

For all other target groups, the credit is available to employers who hire members of these groups, based on the individual's hours worked and wages earned in the first year.

  • If the individual works at least 120 hours, the employer may claim a tax credit equal to 25% of the individual's first year wages, up to the maximum tax credit.
  • If the individual works at least 400 hours, the employer may claim a tax credit equal to 40% of the individual's first year wages, up to the maximum tax credit.

1. Log In to WOTC.

2. Register the Business applying for the tax credit. If acting as a Consultant for an Employer, be sure to attach your Power of Attorney.

3. Complete the online IRS Form 8850.

4. Complete the online ETA Form 9061. Both 8850 and 9061 must be submitted within 28 calendar days of the employee's start date.

Note:

  • If you select Yes to question #7 (LTUR) on the IRS Form 8850, you must provide a completed ETA Form 9175. DO NOT include the SSN on the 9175. You will be able to add it online.
  • Consultants and Employers are responsible to maintain all hardcopy application forms and original signatures.
  • Veterans
  • Long-Term/Short Term TANF Recipient
  • SNAP (food stamp) Recipient
  • Vocational Rehabilitation (VR)
  • Referred Individual
  • Ex-Felon
  • Supplemental Security Income (SSI)
  • Summer Youth Employee
  • Designated Community Resident (living in Empowerment Zones or Rural Renewal Counties)
  • Long-Term Unemployment Recipient