Work Opportunity Tax Credit
The Work Opportunity Tax Credit (WOTC) program expires on Thursday, December 31, 2020. If it is renewed, certifications for 2021 hires will be released. Continue to submit applications for employees hired January 1, 2021, and after.
Transitional Relief Deadline
The transitional relief deadline for WOTC target groups D and F has been authorized by Congress until January 28, 2021. If you already submitted applications for these groups, do not resubmit applications as they will automatically be reviewed or reconsidered. For more information, view the IRS Notice 2020-78 (PDF).
About the WOTC
The WOTC has two purposes:
- To promote the hiring of individuals who qualify as a member of a target group.
- To provide a federal tax credit of up to $9,600 to employers who hire these individuals.
Apply for Work Opportunity Tax Credits
You can use the online service eWOTC to submit WOTC Request for Certification applications and to view and manage submitted applications. eWOTC increases efficiency in processing new applications and decreases the waiting period for approvals.
Employers with 24 employees or less, without agent/consultant representation, are also encouraged to submit new applications using eWOTC. They can also mail the applications to:
Employment Development Department
Attn: Work Opportunity Tax Credit Authorization Center
2901 50th Street
Sacramento, CA 95817
Note: Mailed applications will take longer to process.
Submit supporting documentation to determine eligibility only if you have received a Request for Additional Information from the WOTC Center.
WOTC representatives are available to assist you by phone, fax, mail, email, or online. Visit Contact WOTC for more information.