What is WOTC?
The Work Opportunity Tax Credit (WOTC) is a Federal tax credit available to employers for hiring individuals from certain target groups who have consistently faced significant barriers to employment.
The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) retroactively reauthorizes WOTC for a five-year period, from January 1, 2015 to December 31, 2019. The WOTC fact sheet offers an overview of key information about the tax credit.
For additional information about WOTC and eligible target groups, visit here.
How to File a Certification Request
To verify whether a job applicant is a first time, qualifying member of a target group, employers are required to submit IRS Form 8850 together with ETA Form 9061 or ETA Form 9062 to the state workforce agencies in which the employer's business is located (where the employee works) within 28 calendar days after the new hire's start date.
- The preferred method is to submit WOTC applications online.
- Instructions for submitting WOTC applications online.
- Paper forms are still accepted, however, significant additional processing time is required when applications are submitted by paper.
- IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, available at; AND
- ETA Form 9061 (OR) ETA Form 9062 must be completed and submitted to the state workforce agency to complete the application. The Spanish - ETA Form 9061 is available for translation purposes only.
- Additional forms required for other target groups:
- ETA Form 9175: For Qualified Long-Term Unemployment Recipients, complete Long-Term Unemployment Recipient Self-Attestation Form.
- Submit the completed and signed IRS and ETA forms using any option below.
- By Mail:
Department of Workforce Services
Work Opportunity Tax Credit
5221 Yellowstone Road
Cheyenne, WY 82002
- By Fax: (307) 224-4191
- By Mail:
Approved Certifications and Tax Credit Amounts
Upon certification, the qualifying business is eligible to submit the Department of Treasury Internal Revenue Service's 5884 Form. Instructions to complete the form include current year credit amounts.
To learn more about the Work Opportunity Tax Credit program and to download federal forms, please visit the U.S. Department of Labor website.