1. Work Opportunity Tax Credit

2. A Federal Income Tax Credit that provides incentives to private sector employers to encourage hiring individuals from nine (9) different target groups of job seekers who traditionally have difficulty finding employment.

3. 20 CFR 1010.200 Receive tax credits for hiring from targeted groups for individuals yet still make their own hiring decisions. Reduce their federal tax liability by as much as $4,800 per new hire, the first year of the employee’s employment. Help those most in need to become economically self- sufficient. Hire as many qualified employees as their payroll will allow. Reduce their recruitment and training costs. Claim the tax credit with minimal paperwork. Provide valuable on-the-job experiences to qualified job seekers.

4. 20 CFR 1010.230 Simply Employ Eligible Job Seekers From These Target Groups: A.Recipients of Temporary Assistance for Needy Families (TANF)-An individual who received or is a member of a family that has received, TANF assistance for any nine months during the previous 18 -month period ending on the hiring date. B.Veterans-A member of a family receiving food stamps for at least a three-month period during the previous 12-month period ending on the hiring date. Or having a hiring date which is not more than one year after having been discharged or releases from active duty in the Armed Forces of the US, or having been unemployed for six months. C.Ex-Felons-An individual convicted of a felony and hired within one year after conviction or release from prison. D.Designated Community Residents-Any person who is at least 18 but not yet 40 on the hiring date and resides within an Empowerment Zone. E.Vocational Rehabilitation Referrals-Any person having a physical or mental disability which, for that individual, constitutes or results in a substantial handicap to employment, and who was referred to the employer upon completing or while receiving rehabilitative services.

5. 20 CFR 1010.230 Target Groups Continued: F.Summer Youth Employees-Any person who performs services for the employer between May 1 and September 15, is between the ages of 16 and 18 and lives within an Empowerment Zone or Enterprise Community. G.Food Stamps Recipients- Any person 18 years of age but not yet 40 who is a member of a family that received food stamps for the last six months or received food stamps for three months out of the last five months but is no longer eligible to receive them. H.Supplemental Security Income (SSI) Recipients-An individual receiving SSI benefits for any month during the 60 days preceding the date of hire. I.Long-Term/Family Assistance Recipients- Individuals must be Long-Term Family Assistance recipients or a member of a family who has received LTFAR. Recipients include those: Who received Temporary Assistance to Needy Families (TANF), for at least 18 consecutive months ending on the date of hire Whose TANF eligibility expired under Federal or State law after August 5,1997, and are hired within two years after this eligibility expired Who received TANF for a total of at least 18 months after August 5, 1997, and are hired within two years after the 18 -month period is reached.

6. 20 CFR 1010.230 Complete two ( 2 ) forms: Internal Revenue Service (IRS) 8850 —Prescreening Notice and Certification Request and Employment and Training Administration (ETA) 9061 — Individual Characteristics Form (Can substitute 9062 Conditional Certification Form). Provide required documentation and original signatures. Meet the filing deadline (must be post-marked within 28 days of hire date).

7. Both the IRS 8850 and the Department of Labor, ETA 9061 may be downloaded from the WOTC homepage: http://www.doleta.gov/business/incentives/opptax/ Or by calling the WOTC office: (304)558-5050 20 CFR 1010.230

8. For more inclusive details regarding the laws and regulations governing the Work Opportunity Tax Credit and to obtain a WOTC handbook and to determine the appropriate documentation required for each designated target group, visit the WOTC homepage: http://www.doleta.gov/business/incentives/opptax/

9. Angela M. Fry Employment Programs Manager Angela.M.Fry@wv.gov WOTC Unit Staff Steven Johnson Steven.D.Johnson@wv.gov Deb Meredith Deborah.Meredith@wv.gov Ashley Hubbard Ashley.R.Hubbard@wv.gov Telephone Number: 304-558-5050 Fax Number: 304-558-6446