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Targeted Groups for the Work Opportunity Tax Credit

Eligible New Hires

A veteran who is:

  • A member of a family receiving assistance under the Supplemental Nutrition Assistance Program (SNAP) (food stamps) for at least a 3-month period during the 15-month period ending on the hiring date
  • Unemployed for periods of time totaling at least 4 weeks (whether or not consecutive) but less than 6 months in the 1-year period ending on the hiring date
  • Unemployed for periods of time totaling at least 6 months (whether or not consecutive) in the 1-year period ending on the hiring date
  • Entitled to compensation for a service-connected disability and hired not more than 1 year after being discharged or released from active duty in the U.S. Armed Forces or
  • Entitled to compensation for a service-connected disability and unemployed for periods of time totaling at least 6 months (whether or not consecutive) in the 1-year period ending on the hiring date
  • To be considered a veteran, the individual must:
    • Have served on active duty (not including training) in the U.S. Armed Forces for more than 180 days or have been discharged or released from active duty for a service-connected disability, and
  • Not have a period of active duty (not including training) of more than 90 days that ended during the 60-day period ending on the hiring date.

Long-term Temporary Assistance for Needy Families (TANF) Recipient:

A member of a family that meets one of the following circumstances:
 
  • Received TANF benefits for at least 18 consecutive months ending on the hiring date.
  • Received TANF benefits for at least 18 consecutive or non-consecutive months after August 5, 1997, and has a hiring date that is not more than 2 years after the end of the earliest 18-month period after August 5, 1997.
  • Stopped being eligible for TANF payments during the past 2 years because a Federal or state law limited the maximum time those payments could be made.

Short-term TANF Recipient:

  • A member of a family that received TANF benefits for any 9-month period during the 18-month period ending on the hiring date.

SNAP (food stamp) Recipient:

  • An 18-39 year old member of a family that received Supplemental Nutrition Assistance Program (SNAP) benefits for the 6 months ending of the hiring date or received SNAP benefits for at least 3 of the 5 months ending on the hiring date.

Designated Community Resident

  • An 18-39 year old who lives within one of the federally designated Rural Renewal Counties or Empowerment Zones.

Vocational Rehabilitation Referral:

  • An individual with a disability who completed or is completing rehabilitative services from a state-certified agency, an Employment Network under the Ticket to Work program, or the U.S. Department of Veteran Affairs.

Ex-felon:

  • An individual who has been convicted of a felony and has a hiring date that is not more than 1 year after the conviction or release from prison.

Supplemental Security Income (SSI) recipient:

  • A recipient of SSI benefits for any month ending during the past 60-day period ending on the hire date.

Summer Youth Employee

  • A 16 or 17 year-old youth who works for the employer between May 1 and September 15 and lives in an Empowerment Zone.

Long-Term Unemployment Recipient (New): 

  • An individual hired after December 31, 2015 who is in a period of unemployment that is not less than 27 consecutive weeks, and
  • Includes a period (which may be less than 27 consecutive weeks) in which the individual received unemployment compensation under state or federal law.
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