Work Opportunity Tax Credit
WOTC is a federal tax credit that benefits both employers and qualified workers.
Note: WOTC is currently on hiatus as of January 1, 2026. While new certifications are paused, employers should continue screening and submitting applications to state workforce agencies, as Congress frequently renews the WOTC program retroactively.
WOTC helps targeted employees move from economic dependency to self-sufficiency while earning a steady income and becoming contributing taxpayers. Benefits to the hiring business include:
- You make the final hiring decision on candidates presented.
- Minimal paperwork is needed to claim the tax credit.
- You can hire as many qualified employees as you need.
- Hire from several qualified groups, including veterans.
Learn more about WOTC
To learn more about WOTC, please visit the U.S. Department of Labor's webpage for employers interested in WOTC.
Have questions about WOTC? Contact the WOTC coordinator in your state. You can also contact your local American Job Center to connect with a Business Services Representative or other resources that can help.
Find State Resources