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Work Opportunity Tax Credit

How To Apply

To apply for the Work Opportunity Tax Credit, an employer or employer representative must submit the IRS 8850 and ETA 9061 (or 9062, where applicable) within 28 days of the new hires’ start date to the state workforce agency, Department of Employment Services to the attention of the WOTC Coordinator. The 28-day statutory requirement is disallowed only if the US Department of Labor or IRS applies a period of transition relief. If you are an employer representative, an IRS 2848 or another form of a valid Power of Attorney is required.  The application should include documentation to support the verification of the identified target group, if applicable. Submissions may be received electronically through our WOTC database. Email [email protected] to inquire about access to our WOTC database.

Minimum Employment or Retention Period, In addition to belonging to one of the eight groups outlined above, all new adult employees must work a minimum of 120 hours for the employer to qualify to claim the WOTC.

Ineligible Populations, The following individuals or groups of individuals do not qualify for the WOTC, even if they meet the other eligibility criteria:

  • Employer's relatives and dependents
  • Majority owners of the employer
  • Former employees