How to Apply for the Federal Work Opportunity Tax Credit (WOTC)

Applying for the WOTC is simple:

  1. Complete IRS Form 8850 by the day the job offer is made
  2. Complete ETA Form 9061, or complete ETA Form 9062 if the employee has been conditionally certified as belonging to a WOTC target group by a State Workforce Agency, Vocational Rehabilitation agency, or another participating agency
  3. Submit the completed and signed IRS and ETA forms to your State Workforce Agency. Submit the forms within 28 calendar days of the employee’s start date.
  4. Wait for a final determination from your State Workforce Agency. The decision will indicate whether the employee is certified as meeting the eligibility for one of the WOTC target groups.
  5. After the target group employee is certified by the State Workforce Agency, file for the tax credit with the Internal Revenue Service. The IRS maintains a page that addresses specifics regarding the application process.