Work Opportunity Tax Credit (WOTC)
Updated March 18, 2015
The California WOTC Center is now accepting waived applications with 2014 hire dates. The applications will be accepted via eWOTC either by single application submission or multiple application submission. The waiver period is from February 19, 2015, through midnight April 30, 2015. Please do not resubmit 2014 applications previously denied for ‘untimeliness’ as they will be automatically reconsidered. This will avoid processing delays and subsequent backlogs related to duplicate submissions.
Please continue to submit ‘timely’ applications for January 1, 2015 and beyond, pending formal Congressional reauthorization of the WOTC program.
Updated February 3, 2015
The Tax Increase Prevention Act of 2014 (P.L. 113-295) reauthorizes the WOTC program and Empowerment Zones, without changes, from December 31, 2013 through December 31, 2014.
Effective January 1, 2015: The WOTC program is currently in a hiatus period.
During this hiatus period, the EDD will accept applications for new employees in the current WOTC target groups hired on or after January 1, 2015. However, final processing of certification requests is postponed pending further Congressional legislative action.
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 Work Opportunity Tax Credit (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 complete a one-time eWOTC enrollment process to be able to submit online WOTC Request for Certification Applications.
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.
Enroll in eWOTC: First time users need to enroll first to use eWOTC.
For technical assistance with eWOTC, please contact the WOTC Customer Service Team
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.
- Basic Facts
- eWOTC Enrollment Information
- 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.