The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers who invest in American job seekers who have consistently faced barriers to employment. Employers must apply for and receive a certification verifying the new hire is a member of a targeted group before they can claim the tax credit.
Reduce Your Taxes
Business Tax Incentives
Employers are eligible to receive federal tax credit by offering customized training to new or current employees. The Georgia Department of Labor (GDOL) coordinates the WOTC program which provides employers financial incentives when hiring workers from targeted groups of job seekers by reducing an employer’s federal income tax liability. The tax credit ranges from $1,200 to $9,600 per qualified employee, depending on the target group.
Three Easy Steps to Apply
Submit the signed and dated IRS and USDOL forms no later than the 28th calendar day after the new employee starts work.
Applications must be submitted either electronically (if legal forms holder) using the Georgia eWOTC at https://wotc.gdol.ga.gov (which is recommended) or by mail using the most recent versions of the IRS Form 8850 (Rev. March 2016) and ETA Form 9061 (Rev. November 2016) to:
WOTC Unit – Georgia Department of Labor
148 Andrew Young International Blvd, NE
Atlanta, Georgia 30303-1751
Maximum Tax Credits
Groups that Qualify
- SSI Recipients
- Vocational Rehabilitation Referrals
- Food Stamp (SNAP) Recipients
- TANF Recipients
- Designated Community Resident
- Long-term Unemployed Recipient
- Qualifying Summer Youth