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Work Opportunity Tax Credit

Eligible Target Group 

Employers hiring qualified applicants in the following target groups may apply for Federal tax relief under the WOTC program:

Unemployed Veterans (including disabled veterans)

Temporary Assistance for Needy Families (TANF) Recipients

Food Stamp (SNAP) Recipients

Vocational Rehabilitation Referred Individuals


Supplemental Security Income Recipients

Summer Youth Employees (living in Empowerment Zones)

Designated Community Residents (living in Empowerment Zones or Rural Renewal Counties)

Qualified Long-Term Unemployment Recipients

*  Applicable EZs expired in DC in 2011. District Residents living in those zones do not qualify. However, states that have active EZs may qualify.

** New target group enacted January 1, 2016.