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Employment Development Department
Employment Development Department

Work Opportunity Tax Credit (WOTC) - Target Groups

The Work Opportunity Tax Credit (WOTC) provides a tax credit of up to $9,000 for employers who hire individuals who belong to one or more of the nine target groups specified in the law. The groups are defined below; you can scroll through the list, or go to a specific definition by clicking on the title.

Qualified recipients of TANF - Any individual who is a member of a family receiving TANF (or a successor program) for any 9 months during the last 18 months ending on the hiring date.

Qualified Veteran - An individual who is certified by the designated local agency:

Qualified Ex-Felon - An individual who is certified by the designated local agency:

Qualified High Risk Youth - An individual who is certified by the designated local agency:

Vocational Rehabilitation Referral - An individual who is certified by the designated local agency as:

Qualified Summer Youth - An individual who:

Qualified Food Stamp Recipients - An individual who is certified by the designated local agency as:

Qualified recipient of Supplemental Security Income (SSI)

Long-term family assistance recipient

Federal Empowerment Zones (EZ), Enterprise Communities (EC), and Renewal Communities (RC)

Empowerment Zones, Enterprise Communities, and Renewal Communities, refers to an area or combination of areas meeting certain population, size and poverty criteria requiring joint nomination by the local government and the State(s) in which it is located. These nominated areas can be characterized as having pervasive poverty, unemployment and general distress.

Only certain census tracts within the listing of ZIP Codes are in an EZ/EC. Therefore, not all the qualified summer youth or high risk youth who reside within these ZIP Codes are eligible for the WOTC certification. For information on addresses located within EZ/EC/RCs, see the HUD web site.