Work Opportunity Tax Credit - WOTC

U.S. Department of Labor

Work Opportunity Tax Credit - WOTC

Update on WOTC Program Status for 2015

The legislative authority for the WOTC program, which had expired on December 31, 2014, has been extended. President Obama signed H.R. 2029, “Consolidated Appropriations Act for Fiscal Year 2016” on December 18, 2015. The current Act extends the WOTC program through December 31, 2019, and retroactively reauthorizes the program for new employees hired on or after January 1, 2015.

At this time, the U.S. Department of Labor is working with the Internal Revenue Service (IRS) to issue reauthorization guidance to the state workforce agencies and the employer community.

Employers should continue to submit WOTC applications to state workforce agencies within 28 calendar days after the new hire's start date.

For further information, visit the IRS WOTC Website, or look for updates on ETA's national WOTC website at under "What's New."

WOTC Fact Sheet*

VOW to Hire Heroes Tax Credit

Introduction to the Work Opportunity Tax Credit (video) Work Opportunity Tax Credit: A Tutorial for Employers (video)
Individual Characteristics Form - ETA Form 9061*

IRS Form 8850* IRS Form 8850 Instructions*
Alabama WOTC on-line for employers Alabama WOTC on-line for Consultants
Updated - December 29, 2015