Benefit Your Business: Work Opportunity Tax Credit (WOTC)
WOTC Group Specifics and Tax Facts for Start Work Dates on or after May 26,
2007 and Before January 1, 2009
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WOTC Group Specifics for Start Work Dates on or after May 26, 2007 and
Before January 1, 2009
Temporary Assistance to Needy Families (TANF) recipient
– An individual who received or is a member of a family that has
received, TANF assistance for any nine months during the 18-month
period ending on the hiring date.
– An individual convicted of a felony and hired within one year
after conviction or release from prison.
economic eligibility determination based on family income.
Food Stamp Recipient
An individual aged 18 through 39,
who is a member of a family that has received Food Stamps for a
specific time period within the last six months.
- Designated Community Residents
An individual who is
years old on the hiring date and lives in a Federal Renewal
Community, Empowerment Zone, or Enterprise Community (RC/EZ/EC)
located in areas of New Haven. Renewal Community, Empowerment Zone,
or Enterprise Community (RC/EZ/EC) addresses may be verified by
accessing the Internet website of "HUD Locator Services" at
may also verify an RC/EZ/EC address by calling Community
Connections, toll free, at (800) 998-9999.
Round I Enterprise Communities (ECs) expired on December 31, 2004. Round II
ECs are still in existence, but no tax benefits are available for
- Summer Youth
- An individual who is 16 or 17 years old on the hiring date,
who starts work for the employer during the period of May 1 through
September 15, and who lives in a Federal Enterprise Community,
Empowerment Zone, or Renewal Community (RC/EZ/EC) located in areas
of New Haven.
I Enterprise Communities (ECs) expired on December 31, 2004. Round
II ECs are still in existence, but no tax benefits are available for
Supplemental Security Income (SSI) recipient or Ticket-to-Work
An individual who has received Supplemental Security Income (SSI)
for any month ending within the 60-day period ending on the hiring
date, or a Ticket-to-Work holder* with an individual work plan
through an Employment Network.
Any veteran certified as:
a member of a family receiving Food Stamps for at least a
three-month period during the 12-month period ending on the hiring
Entitled to compensation for a service-connected disability,
- having a hiring date which is not more than one year after
having been discharged or released from active duty in the Armed
Forces of the United States, or
- having been unemployed for six months or more (whether or not consecutive) during the one-year period
ending on the date of hiring.
Vocational Rehabilitation Referral or
Ticket-to-Work holder -
An individual with a physical and/or mental
disability which may present a substantial barrier to
employment, and who has received services under a State
rehabilitation plan through the Bureau of Rehabilitation
Services or the Board of Education and Services for the Blind,
an Employment Network as a Ticket-to-Work holder* with an
individual work plan, or has received vocational rehabilitation
through the US Department of Veterans' Affairs.
Long-Term Family Assistance Recipient (Effective
January 1, 2007)
– Individuals must be Long-Term Family
Assistance recipients or a member of a family who has received
LTFAR. Recipients include those:
received Temporary Assistance to Needy Families (TANF), for at least
18 consecutive months ending on the date of hire;
TANF eligibility expired under Federal or State law after August 5,
1997, and are hired within two years after this eligibility expired,
received TANF for a total of at least 18 months after August 5,
1997, and are hired within two years after the 18-month period is
Note: Welfare-to-Work tax credit becomes a category
under WOTC on or after January 1, 2007, not a separate tax credit.
Ticket-to-Work Program assists disabled Social Security Disability
Insurance (SSDI) and Supplemental Security Income (SSI)
beneficiaries with the training and support they need to go to work
by increasing their choice of employment, vocational rehabilitation
(VR) and other support services from public and private providers
(Employment Networks). The Ticket-to-Work Program is flexible and
voluntary, most disabled Social Security beneficiaries, age 18-64,
receive a ticket (Ticket-holders).
Tax Facts on or
after May 26, 2007
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