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Work Opportunity Tax Credit

Latest News for WOTC

4/09/2013:

Important Notice - Congress Passes WOTC Legislation

On January 3, 2013, the President signed into law the American Tax Payer Relief Act of 2012, which authorizes an extension of the WOTC program:

  • Continues authorization of all veteran target groups (including those implemented under the VOW to Hire Heroes Act) until December 31, 2013.
  • Retroactively reauthorizes all WOTC non-veteran target groups, from December 31, 2011 to December 31, 2013.
  • Does NOT reauthorize the Recovery Act disconnected youth and Recovery Act unemployed veteran target groups.

The following veteran groups and categories were extended, expanded or created under the VOW Act, and are now extended through the American Taxpayer Relief Act. The VOW Act's provisions apply to individuals who begin to work for an employer on or after November 22, 2011, and before January 1, 2014.

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, 2013. (The retroactive extension applies to individuals who began to work for an employer on or after December 31, 2011, and before January 1, 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, and
  • Summer Youth (pending further guidance).

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, 2012.

  • 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.
  • Employer's WOTC Veterans Brochure.