Work Opportunity Tax Credit (WOTC) Page

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Work Opportunity Tax Credit (WOTC) Overview

Last Updated: October 15, 2009

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A new version of the ETA 9061 has been released. (click here for new ETA 9061 form). As of October 17, we will no longer accept the ETA 9061 dated November 2008, per USDOL TEGL No. 3-09 dated September 1, 2009.

Work Opportunity Tax Credit (WOTC)

	Work Opportunity Tax Credit (WOTC Overview)
	WOTC Group Specifics and Tax Facts for Start Work Dates
		On or after January 1, 2009 (10/15/09)
		On or after May 26, 2007
		On January 1, 2007 and Before May 26, 2007
		On or Before December 31, 2006
	How Do You Apply?

Work Opportunity Tax Credit (WOTC Overview)

Print Version (PDF, 107KB)

WOTC Picture

Earn a Federal tax credit per qualified individual hired through the WOTC administered by the Connecticut Department of Labor (DOL) Employment Services (ES) Operations Tax Credit Unit. It's easy:

	You choose the new employee who is qualified for one of the designated groups.
	There is no limit on the number of people you can hire under this program.
	Only minimal paperwork must be filed to claim a tax credit.

A qualified employee is a member of one of the following specific groups:

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
	Ex-felon		Ex-felon		Ex-felon		Ex-felon
	Food Stamp recipient		Food Stamp recipient		Food Stamp recipient		Food Stamp recipient
	Designated Community Residents		Designated Community Residents		High-Risk Youth		High-Risk Youth
	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
	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 Click Here (PDF 12KB)		Long-Term Family Assistance Recipient (LTFAR)		Long-Term Family Assistance Recipient (LTFAR)
	Unemployed Veteran		Long-Term Family Assistance Recipient (LTFAR)		Long-Term Family Assistance Recipient (LTFAR)
	Long-Term Family Assistance Recipient (LTFAR)

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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Published by the Connecticut Department of Labor, Project Management Office