Work Opportunity Tax Credit Program

Through the Work Opportunity Tax Credit (WOTC) Program, employers have the opportunity to earn a federal tax credit between $1200 and $9600 per employee. This tax credit is dependent upon the new employee qualifying as a member of one of the below target groups and working a minimum of 120 hours in their first year.

  • Qualified Short-Term Temporary Assistance to Needy Families (TANF) Recipients
  • Qualified Veterans ( SNAP Recipients, Disabled, Unemployed)
  • Qualified Ex-Felons
  • Qualified Designated Community Residents (residing in an Empowerment Zone) Expires 12/31/2025
  • Qualified Vocational Rehabilitation Referred Individuals
  • Qualified Summer Youth (residing in an Empowerment Zone) Expires 12/31/2025
  • Qualified Supplemental Nutrition Assistance Program (SNAP) Recipients
  • Qualified Supplemental Security Income Recipients (SSI)
  • Qualified Long-term Family Assistance Recipients
  • Qualified Long-term Unemployment Recipients *New
Get more information on target group eligibility criteria

Get more information on the WOTC tax credit amounts

Read the WOTC Program Fact Sheet 

How to Apply for the WOTC Tax Credit?

You may complete and submit IRS 8850 and ETA 9061 forms via our electronic WOTC (E-WOTC) application processing system. IRS form 8850 must be submitted within 28 days of the employee's start date.

Create an E-WOTC account,

Already have an E-WOTC account, login.

E-WOTC User's Guide to the E-WOTC Application Processing System.

E-WOTC Terms and Conditions

WOTC Forms

More WOTC Program Information


WOTC Mailing Address

Work Opportunity Tax Credit (WOTC) Program
MSC-G- 300, Caldwell Building
107 E. Madison Street
Tallahassee, Florida

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