Online access to the WOTC system
The Work Opportunity Tax Credit (WOTC) is a federally funded program providing tax incentives for eligible private sector employers who hire job seekers facing employment barriers. Select the link for WOTC forms and additional information.
Online System Now Available
North Dakota has new online access to the WOTC system which can be used for electronic submissions of your WOTC applications, submissions for requested documents, communication status updates, and retrieval of determinations. The online system is the preferred way to receive applications. To get started, please review the WOTC Employer Handbook
After accessing the handbook above, click the link below to get started.
If you need customer service to access your online account, please contact your nearest Workforce Center Business Services staff whose telephone numbers can be found here: Workforce Centers | Job Service North Dakota
Program Updates
The Work Opportunity Tax Credit (WOTC) program is currently authorized through Wednesday, Dec. 31, 2025. Effective Thursday, Jan. 1, 2026, the program will enter a hiatus period pending authorization from the U.S. Department of Labor. During the hiatus, North Dakota will continue to accept and process WOTC applications, but final certifications or denials for 2026 cannot be issued until the program is reauthorized.
During this time, we will continue to:
- Issue Needs Letters requesting supporting documentation
- Issue Out-of-State Letters requesting benefit verification from other states
- Accept, approve, and verify Employer Representative Declarations (ERDs) in the ND Online System
- Verify all benefits in the ND Interstate portal for State Workforce Agencies (SWAs)
- Review and verify all supporting documentation submitted
- Accept applications submitted via USPS or the ND Online System, including those with 2026 hire dates
Once the program is reauthorized, pending applications will move forward for final certification or denial.
The WOTC program has expired and been retroactively reauthorized by Congress multiple times in the past, which has resulted in previous hiatus periods. While reauthorization cannot be guaranteed, it has occurred historically.
While learning the new system, if you are having any technical issues, please mail your WOTC application to ensure the timely filing requirement is still met.
The completed and signed IRS 8850 and appropriate ETA must be postmarked or submitted electronically within 28 calendar days from the employee’s start date.
By Mail:
State WOTC Coordinator
Job Service North Dakota - Workforce Programs
PO Box 5507
Bismarck, ND 58506-5507
Phone Number: (701) 328-2997
TTY: (800) 366-6888
Fax:(701) 328-4894