Work Opportunity Tax Credit (WOTC)
The WOTC Program has been reauthorized through December 31, 2019. Also, Public Law 114 – 113 signed by President Obama, reaffirms current WOTC target groups through December 31, 2015 and adds a new target group “J,” Qualified Long-Term Unemployment Recipient.
About New Target Group “J”
The EDD is currently awaiting guidance from the Department of Labor and the Internal Revenue Service for processing applications using the new target group “J”. Updates will be provided on this site when available.
Determination letters for processed applications with hire dates in 2015 are available to print and view in eWOTC.
The WOTC promotes the hiring of individuals who qualify as members of target groups, by providing a federal tax credit incentive of up to $9,600 for employers who hire them.
The WOTC has two purposes:
- To promote the hiring of individuals who qualify as a member of a target group.
- To provide a federal tax credit to employers who hire these individuals.
The Employment Development Department is the WOTC certifying agency for California employers.
Apply for Work Opportunity Tax Credits
The eWOTC is the new online service to submit the WOTC Request for Certification Applications; and view and manage submitted applications. The eWOTC system significantly increases efficiency in processing new applications and decreases the waiting period for approvals.
To take full advantage of the benefits offered by eWOTC, effective May 1, 2014, employers with 25 or more employees and all agents/consultants must first enroll in Employer Services Online to be able to submit online WOTC Request for Certification Applications.
Login to eWOTC: If you have already enrolled, log in to use eWOTC
For technical assistance with eWOTC, please contact the WOTC Customer Service Team.
Employers with 24 employees or less, without agent/consultant representation, are also encouraged to submit new applications online through eWOTC, but they also have the option to mail the applications to:
Employment Development Department
Attn: Work Opportunity Tax Credit Authorization Center
2901 50th Street
Sacramento, CA 95817
Please note that mailed applications will take longer to process.
Submit Supporting Documentation: Please submit supporting documentation ONLY if you have received a Request for Additional Information (RAI) from the WOTC Center to determine an applicant’s eligibility.
- How to Submit an eWOTC Application
- Employer Information About WOTC
- Frequently Asked Questions (FAQs)
- WOTC Forms
- Submit Supporting Documentation
Work Opportunity Tax Credit (WOTC) representatives are available to assist you by phone, fax, mail, e-mail or online. Visit the Contact WOTC for more information.