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www.doleta.gov/business/incentives/opptax/

From the U.S. Department of Labor, Employment and Training Administration (ETA) website you can view:

  • The ETA Handbook and available addendums (this handbook contains the guidelines for the WOTC Program and is an important reference document).

www.irs.gov/app/picklist/list/formsPublications.html

From the Internal Revenue Service website you can search for WOTC Program forms by typing the form number in the search field:

  • Form 2848 (Power of Attorney and Declaration of Representative)
  • Form 5884 (Work Opportunity Credit) - used to claim the tax credit