1. The Work Opportunity Tax Credit
W.O.T.C.

2. What is: Work Opportunity Tax Credit W.O.T.C.
A Tax Credit available to employers who hire individuals from certain targeted groups.
The WOTC can reduce an employer’s federal tax liability by up to $9,000 per new hire.

3. The WOTC has two purposes:
Promote the hiring of individuals who qualify as a member of a target group
Provide a federal tax credit to employers who hire these individuals

4. WOTC Target Groups A - Qualified TANF Recipient B - Qualified Veteran
C - Qualified Ex-Felon
D - Empowerment Zone Resident
E - Vocational Rehabilitation Referral
F - Qualified Year Old Summer Youth
G - Qualified Food Stamp Recipient
H - Qualified SSI Recipient
I - Long-Term Family Assistance
J - Qualified Veteran collecting UI
K - Disconnected Youth

5. What’s Required?
IRS Form 8850: “Pre-screening Notice and Certification Request,” and
DOL ETA Form 9061: “Individual Characteristics Form,” OR
DOL ETA Form 9062: “Conditional Certification”

6. Download the forms from the EDD website:

8. Simple Process
Identify the potential candidate & determine eligibility.
Fill out and sign the 2 forms at the time of hire.
Mail the forms no later than the 28th day after the applicant begins work.

9. Concluding Highlights
The WOTC provides tax credit opportunities for employers
Specific Target Groups
Only 2 Forms Required
Form needs to be signed ON or BEFORE the hire date.
Must be submitted to the WOTC center no later than the 28th day after the applicant starts work.

10. Call the WOTC Center toll-free
For More Information
Call the WOTC Center toll-free
Other helpful resources: or

11. Employment Program Representative Employment Development Department
Thank You!!
Paula Duarte
Employment Program Representative
Employment Development Department