Work Opportunity Tax Credit (WOTC) is a federal tax credit
available to employers who hire individuals
from certain target groups who have a difficult time finding
employment. The process is
simple, with minimal paperwork on the employer’s
Work Opportunity Tax Credit Target
Assistance for Needy Families (TANF) Recipients
Food Stamp (SNAP)
Residents (Rural Renewal Counties
Rehabilitation Referred Individuals
WOTC Target Group Elitibility Requirements
Who Doesn't Qualify
credit can be claimed for an employee who has worked for
you in the past at any time.
credit can be claimed for wages paid to relatives.
credit can be claimed for federally subsidized
on-the-job training; however, wages paid after the
subsidy expires can qualify for the credits.
Applying for Work Opportunity Tax Credit Certification
Employers must apply for and receive certification from the
Department of Employment, Training & Rehabilitation (DETR).
To apply for certification, employers must:
1. Complete the two-page
IRS Form 8850,
“Pre-Screening Notice and Certification Request for the Work
Opportunity Tax Credits,” by the date of the job offer.
Instructions for Form 8850)
2. Complete the
U.S. Department of Labor, Individual
Characteristic Form -
and date all forms and mail to the State Workforce Agency (SWA) WOTC Coordinator. The envelope
must be POSTMARKED within 28 calendar days after the new
hire’s start date.
the IRS Form 8850, IRS Form 8850 Instructions, or the
ETA-9061 simply click on one of the links above. To
obtain an Employer Information Packet with the forms included, contact DETR’s WOTC Coordinator
at the address below:
Department of Employment, Training & Rehabilitation
500 East Third Street
Carson City, NV 89713-0012
Phone (775) 684-0321