Targeted Groups for the Work Opportunity Tax Credit
Eligible New Hires
A veteran may qualify if they meet one of these conditions:
They were part of a family that received SNAP (food stamp) benefits for at least 3 months in the 15 months before they were hired.
They were unemployed for at least 4 weeks, but less than 6 months, in the 1 year before they were hired. The weeks do not have to be in a row.
They were unemployed for at least 6 months in the 1 year before they were hired. The months do not have to be in a row.
They have a service-connected disability and were hired within 1 year after leaving active duty in the U.S. Armed Forces.
They have a service-connected disability and were unemployed for at least 6 months in the 1 year before they were hired. The months do not have to be in a row.
To be considered a veteran, the person must:
Meet one of these conditions:
Have served on active duty in the U.S. Armed Forces for more than 180 days. Training time does not count.
Have been discharged from active duty because of a service-connected disability.
The person must not have had a period of active duty (more than 90 days) that ended within 60 days before the hiring date. Training time does not count.
Long-term Temporary Assistance for Needy Families (TANF) Recipient
A Long-term TANF recipient is a member of a family that meets one of the following circumstances:
Received TANF benefits for at least 18 months in a row that ended 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 Short-term TANF Recipient is 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
A person qualifies if they meet both of the following requirements:
Are 18 to 39 years old
Are part of a family that met either of these conditions:
Received SNAP benefits for the 6 months before the hiring date
Received SNAP benefits for at least 3 of the 5 months before the hiring date
Designated Community Resident
A person qualifies if they meet both of these requirements:
Are 18 to 39 years old
Live in a federally designated Rural Renewal County or Empowerment Zone
Vocational Rehabilitation Referral
A person qualifies if they meet both these requirements:
Have a disability
Have completed or are completing rehabilitation services from any of the following:
A state-approved agency
An Employment Network under the Ticket to Work program
The U.S. Department of Veterans Affairs
Ex-felon
A person qualifies if they meet both of these requirements:
Were convicted of a felony
Were hired within 1 year of the conviction or release from prison
Supplemental Security Income (SSI) Recipient
A person qualifies if they received SSI benefits during any month in the 60 days before the hire date.
Summer Youth Employee
A person qualifies if they meet all these requirements:
Are 16 or 17 years old
Work for the employer between May 1 and September 15
Live in an Empowerment Zone
Long-Term Unemployment Recipient (New)
A person qualifies if they meet all these requirements:
Were hired after December 31, 2015
Were unemployed for at least 27 weeks in a row
Received unemployment compensation under state or federal law for some or all of that period (even if for less than 27 weeks)
