Effective June 17, 2016, only the updated versions of the following forms will be accepted - Form 8850 (Rev. 3-2016) and ETA Form 9061 (Rev. August 2015). Please discontinue use of all previous versions of these forms, as they will no longer be accepted. ETA Form 9175 (May 2016) must be completed and submitted when applying persons within the new target group Long-Term Unemployed Recipient.
Form ETA 9061 Individual Characteristics Form (ICF)
Form 8850 Pre-Screening Notice and Certification Request for the WOTC
Form 9175 Long-Term Unemployment Recipient Self-Attestation Form
WOTC Program Reauthorization Update
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) that extends and modifies the WOTC Program and the Empowerment Zones. In summary, the PATH Act:
- Retroactively reauthorizes the WOTC program target groups for a five-year period, from December 31, 2014 to December 31, 2019.
- Extends the Empowerment Zones for a two-year period, from December 31, 2014 to December 31, 2016.
- Introduces a new target group, Qualified Long-term Unemployment Recipients, for new hires that begin to work for an employer on or after January 1, 2016 through December 31, 2019. We are currently awaiting guidance from the Department of Labor and the Internal Revenue Service for processing applications. Updates will be provided on this site when available.
The Work Opportunity Tax Credit (WOTC) is available to employers who hire people from specific target groups that experience barriers to employment.
- WOTC can provide up to $2,400 in tax relief for each qualifying hire, and up to $9,000 for long term family assistance recipient hires.
- Easy application process.
- Full-time, part-time, and temporary employees make your business eligible for the tax credit.
- Tax credit of up to $2,400 for Veteran receiving SNAP.
- Tax credit of up to $4,800 for Disabled Veteran hired within a year of military discharge.
- Tax credit of up to $5,600 for hiring veterans who have been looking for a job for more than six months, as well as a $2,400 credit for veterans who are unemployed for more than 4 weeks, but less than 6 months.
- Tax credit of up to $9,600 for hiring veterans with service-connected disabilities who have been looking for a job for more than six months.
- Employers may claim a tax credit on an unlimited number of qualifying new hires.