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Work Opportunity Program (WOTC)
Program Updates
The Consolidated Appropriations Act, 2021 (the Act) reauthorizes the Work Opportunity Tax Credit (WOTC) until December 31, 2025. Additionally, the Act extends empowerment zone designations from December 31, 2020, to December 31, 2025.
State Workforce Areas should continue the uninterrupted processing of employers’ timely filed certification requests and issuance of determinations (certifications or denials) for individuals that began to work for an employer on or after January 1, 2021 and before January 1, 2026, for all currently reauthorized targeted groups, including the extension of designated empowerment zones.
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.
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:
- Form 8850 - Pre-Screening Notice and Certification Request for the Work Opportunity Credit
- Instructions for Form 8850
- Form ETA 9061 - Individual Characteristics Form (ICF)
- Form ETA 9062 - Conditional Certification
- ETA Form 9198 Employer Representative Declaration
- Form ETA 9175 - Long-Term Unemployment Recipient Self-Attestation Form
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. To learn more, contact the Arizona WOTC Unit by phone at (520) 576-8872 or email WOTC.
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.
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Arizona State Resources
Pursuant to Title VI of the Civil Rights Act of 1964, the Americans with Disabilities Act (ADA) and other nondiscrimination laws and authorities, ADES does not discriminate on the basis of race, color, national origin, sex, age, or disability. Persons that require a reasonable modification based on language or disability should submit a request as early as possible to ensure the State has an opportunity to address the modification. The process for requesting a reasonable modification can be found at Equal Opportunity and Reasonable Modification