Work Opportunity Tax Credit
The Work Opportunity Tax Credit (WOTC) has two purposes:
- Promote the hiring of individuals who qualify as a member of a target group.
- 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 electronic WOTC (eWOTC) application to submit WOTC applications and to view and manage submitted applications. The eWOTC increases efficiency in processing new applications and decreases the waiting period for determinations.
Employers with 25 or more employees and all agents/consultants must first enroll in Employer Services Online to be able to submit online applications. If you have already enrolled, login to eWOTC.
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 the following location:
Employment Development Department
Attn: Work Opportunity Tax Credit Authorization Center
2901 50th Street
Sacramento, CA 95817
Note: Mailed applications take longer to process.
Submit supporting documentation to determine eligibility only if you have received a Request for Additional Information from the WOTC Center.
Contact Us
WOTC representatives are available to assist you by phone, fax, mail, email, or online. Visit Contact WOTC for more information.