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Work Opportunity Tax Credit

How To Apply

To apply for WOTC, an employer or employer representative must submit IRS Form 8850 and ETA Form 9061 (or 9062, if applicable) within 28 days of the new hires' start date to the Department of Employment Services (DOES) to the attention of the WOTC Coordinator. The 28-day statutory timely-filing requirement is only disallowed if the US Department of Labor or IRS applies a period of transition relief. If you represent and employer for WOTC matters, a properly executed IRS Form 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. If you are a qualified DC Business, please enter a request for WOTC database access. If you have an inquiry or question about WOTC, please submit it here.

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 WOTC.

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

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