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Benefit Your Business
Work Opportunity Tax Credit (WOTC)
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Breaking News:
The Work Opportunity Tax Credit Categories AFDC
Recipient, Ex-Felon, Designated Community Resident,
Vocational Rehab Referral, Summer Youth, SNAP Recipient,
SSI Recipient, and Long-term Family Assistance Recipient
are currently in hiatus effective January 1, 2012. The
Disconnected Youth Category is continuing its hiatus
that was effective January 1, 2011.
Please continue to file for the tax credit while it is
on hiatus in order to potentially qualify for a tax
credit of up to $9,600 when the
program is re-authorized.
Effective November 22, 2011 President Obama signed into
law The Vow to Hire Heroes Act of 2011 which extends
prior WOTC categories: the Veterans receiving SNAP
benefits, Veterans with a service connected disability
and Veterans with a service connected disability
unemployed for at least 6 months,
for a tax credit of up to $9,600
and created a new
target group for Unemployed Veterans (similar to
the Recovery Act of 2009) unemployed for at least 4
weeks for a tax credit of up to $2,400 or
unemployed for at least 6 months for a tax credit up to
$5,600.
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Work
Opportunity Tax Credit (WOTC)
Work Opportunity Tax Credit
(WOTC Overview)
Print
Version (PDF, 107KB)
Earn a Federal tax credit per
qualified individual hired through the WOTC administered by the
Connecticut Department of Labor (DOL) Work Opportunity
Tax Credit Unit. It's easy:
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You
choose the new employee who is qualified for one of the designated
groups.
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There is
no limit on the number of people you can hire under this program.
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Only
minimal paperwork must be filed to claim a tax credit.
A qualified employee is a member of one of the following
specific groups:
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On or after
January 1, 2009 |
On or after May 26, 2007 |
On January 1, 2007 and Before May 26, 2007 |
On or Before
December 31, 2006 |
Temporary Assistance to
Needy Families (TANF)
recipient |
Temporary Assistance to
Needy Families (TANF)
recipient |
Temporary Assistance to
Needy Families (TANF)
recipient |
Temporary Assistance to
Needy Families (TANF)
recipient |
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Ex-felon |
Ex-felon |
Ex-felon |
Ex-felon |
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Food Stamp recipient |
Food Stamp recipient |
Food Stamp recipient |
Food Stamp recipient |
Designated Community
Residents |
Designated Community
Residents |
High-Risk Youth |
High-Risk Youth |
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Summer Youth employee |
Summer Youth employee |
Summer Youth employee |
Summer Youth employee |
Supplemental Security
Income (SSI) recipient or
Ticket-to-Work holder |
Supplemental Security
Income (SSI) recipient or
Ticket-to-Work holder |
Supplemental Security
Income (SSI) recipient or
Ticket-to-Work holder |
Supplemental Security
Income (SSI) recipient or
Ticket-to-Work holder |
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Qualified Veteran |
Qualified Veteran |
Qualified Veteran |
Qualified Veteran |
Vocational Rehabilitation
Referral or Ticket-to-Work
holder |
Vocational Rehabilitation
Referral or Ticket-to-Work
holder |
Vocational Rehabilitation
Referral or Ticket-to-Work
holder |
Vocational Rehabilitation
Referral or Ticket-to-Work
holder |
Disconnected Youth
Use Self-Attestation Form
on or after Oct 17/09 |
Long-Term Family Assistance
Recipient (LTFAR) |
Long-Term Family
Assistance
Recipient (LTFAR) |
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Unemployed Veteran |
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Long-Term Family Assistance
Recipient (LTFAR) |
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Who Does Not Qualify For The WOTC Tax Credits:
- Employers not covered by the Federal
Unemployment Tax Act (FUTA)
- Relatives of the employer
- Individuals rehired by an employer
- Individuals employed in Federally
subsidized on-the-job training positions
Welfare-to-Work
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