WOTC is the Work Opportunity Tax Credit, a tax credit program that benefits employers who hire individuals from specific eligible target groups. Eligible target groups face barriers to employment, therefore if you employ a qualifying individual from one of these groups, you may meet the requirements to receive the tax credit.
WOTC Target Groups
- Long-Term or Short-Term Temporary Assistance for Needy Families (TANF) Recipient
- Supplemental Nutrition Assistance Program (SNAP) Recipient
- Designated Community Resident
- Rural Renewal Counties or Empowerment Zones
- Vocational Rehabilitation Referral
- Supplemental Security Income Recipient
- Summer Youth Employee
For descriptions and details on who is eligible, refer to the US Department of Labor’s Employer’s Guide to the Work Opportunity Tax Credit.