Work Opportunity Tax Credit
On Friday, December 20, 2019, Congress passed legislation extending the Work Opportunity Tax Credit (WOTC) program through December 31, 2020. This authorization includes the retroactive extension of Empowerment Zones from January 1, 2018, through December 31, 2020.
While the WOTC program awaits guidance from the Department of Labor and the IRS regarding Empowerment Zone eligibility criteria, please continue to submit all applications for employees hired January 1, 2020, and after, in a timely manner. Once further guidance has been received, certifications for 2020 hires will be released accordingly.
About the WOTC
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 of up to $9,600 to employers who hire these individuals.
Apply for Work Opportunity Tax Credits
You can use the online service eWOTC to submit WOTC Request for Certification applications and to view and manage submitted applications. eWOTC increases efficiency in processing new applications and decreases the waiting period for approvals.
Employers with 24 employees or less, without agent/consultant representation, are also encouraged to submit new applications using eWOTC. They can also mail the applications to:
Employment Development Department
Attn: Work Opportunity Tax Credit Authorization Center
2901 50th Street
Sacramento, CA 95817
Note: Mailed applications will take longer to process.
Submit supporting documentation to determine eligibility only if you have received a Request for Additional Information from the WOTC Center.
WOTC representatives are available to assist you by phone, fax, mail, email, or online. Visit Contact WOTC for more information.