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Work Opportunity Program (WOTC)

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Program Updates

As of January 1, 2026, the federal Work Opportunity Tax Credit (WOTC) Program has not been reauthorized by Congress. State Workforce Agencies will be accepting WOTC applications with a start date on or after January 1, 2026; they will not be processed until the program has been reauthorized. Applications with a start date of December 31, 2025, or prior will continue to be processed.

What is the Work Opportunity Tax Credit (WOTC) Program?

The Work Opportunity Tax Credit (WOTC) is a federal tax credit, ranging from $1,200 to $9,600, that is given to employers for each individual they hire from a designated targeted groups. This tax credit is also dependent upon the new employee working a minimum of 120 hours in their first year.

Transcript of WOTC Employers Video

Who can participate in the WOTC Program?

Employers may submit applications to claim tax credits for new hires meeting the criteria for the specified target group. Current or rehired employees are excluded.

The Work Opportunity Tax Credit (WOTC) is available to employers who hire people from specific target groups that experience barriers to employment.

How to Apply

Applications for WOTC can be submitted online or via email. To apply online, register for an Arizona CertLink account and then submit individual WOTC requests to Arizona's WOTC Unit. Use Arizona CertLink to check the status of completed applications, upload a batch file, or modify profile information using the same account.

To apply by email, send a completed Form 8850 - Pre-Screening Notice and Certification Request for the Work Opportunity Credit and Form ETA 9061 - Individual Characteristics Form (ICF) to [email protected].

Forms and Other Resources

Forms:

Other Resources:

Contact WOTC

Forms must be submitted within 28 calendar days from the date the employee begins working. All untimely applications will be denied. For more information, please email the WOTC team.

WOTC for Job Seekers

Employers who hire individuals from specific target groups identified by the Department of Labor can earn up to $9,600 in Work Opportunity Tax Credits. If you belong to one of these groups, you may have an advantage over other job seekers.

Watch WOTC for Job Seekers to learn more.

Transcript of WOTC Job Seekers Video

Policies and Procedures

Can be paired with Federal Bonding

The Federal Bonding Program is a hiring incentive that provides employers $5,000 of Fidelity Bond insurance for a six-month period at no cost and no deductible for at-risk job seekers. After six months, employers can buy additional bonding if the worker has demonstrated job honesty. This bonding service offers employers a unique job placement tool to assist ex-offenders and other at-risk/hard-to-place job applicants including, but not limited to:

  • Ex-offenders with a record of arrest, conviction, imprisonment or a police record, or on parole or probation.
  • Recovering substance abusers (alcohol or drugs) or individuals who have been rehabilitated through treatment for alcohol or drug abuse.
  • Welfare recipients, individuals with poor credit history, or individuals who have declared bankruptcy.
  • Economically disadvantaged youth and adults who lack a work history.
  • Individuals dishonorably discharged from the military.
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