Work Opportunity Tax Credit

Latest News for WOTC

09/01/2017

On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) that extends the Work Opportunity Tax Credit (WOTC) retroactively for hires from December 31, 2014 to December 31, 2019.

Mandatory New Forms

Using the old forms may result in a denial. Click the links below to access the new forms.

WOTC ETA Form 9061 (Individual Characteristics Form and Instructions) (PDF: 5 pages / 270 KB)

WOTC ETA Form 9175 (SAF for Long Term Unemployed) (PDF: 1 page / 134 KB)

WOTC IRS Form 8850 (Pre-Screening Notice Form)  (PDF: 2 pages / 71 KB)

WOTC IRS Form 8850 Instructions (PDF: 4 pages / 157 KB)

WOTC Target Groups

New Target Group as of 01/01/2016: Long-Term Unemployed

VETERAN GROUPS

  • Veterans receiving SNAP benefits,
  • Veterans with a service-connected disability hired within 1 year of leaving active duty,
  • Veterans with a service-connected disability unemployed for at least 6 months,
  • Veterans unemployed for at least 4 weeks, and
  • Veterans unemployed for at least 6 months.

NON VETERAN TARGET GROUPS

The following WOTC non-veteran target groups were reauthorized retroactively through December 31, 2014. The seven non-veterans target groups are:

  • Long-term Temporary Assistance for Needy Families (TANF) recipients
  • Short-term TANF recipients
  • 18-39 year old SNAP (formerly food stamps) recipients
  • 18-39 year old designated community residents residing in designated counties
  • Vocational Rehabilitation referrals
  • Ex-Felons hired within 1 year of conviction and or release from incarceration
  • Supplemental Security Income recipients

If you have any questions call the ND WOTC office at 701-328-2997.

IMPORTANT INFORMATION FOR HIRING VETERANS

The Vow to Hire Heroes Act of 2011 has increased some WOTC tax incentives for hiring veterans and has authorized state workforce agencies to process the Veteran and Unemployed Veteran target groups that have hire dates of November 22, 2011 through December 31, 2014.

  • To qualify a veteran, please submit a copy of the DD214 form along with the WOTC 8850 and 9061 to verify 180 days of service in the Armed Forces.
  • For disabled veterans, please submit a copy of the Disability Rating Letter showing entitlement to compensation.