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 include:

· Qualified IV-A Recipient

· Qualified Veteran

· Ex-Felon

· Designated Community Resident (DCR)*

· Vocational Rehabilitation Referral

· Summer Youth Employee*

· Supplemental Nutrition Assistance Program (SNAP) Recipient

· Supplemental Security Income (SSI) Recipient

· Long-Term Family Assistance Recipient

· Qualified Long-Term Unemployment Recipient**


For more information on these target groups, click here.


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

** New target group enacted January 1, 2016.