The Work Opportunity Tax Credit (WOTC) is a Federal tax credit incentive that the Congress provides to private-sector businesses for hiring individuals from twelve target groups who have consistently faced significant barriers to employment.

Qualified Ex-Felon. An individual who has been convicted of a felony and has a hiring date which is not more than one year after the last date on which he was so convicted or released from prison.

Employer Guide – Work Opportunity Tax Credit

Individual Characteristics Form – Work Opportunity Tax Credit

Instructions for Form 8850

Pre-Screening Notice and Certification Request for the Work Opportunity

Work Opportunity Tax Credit Employer Brochure

Work Opportunity Tax Credit Information Sheet

Credit (IRS 8850)

Use form to report WOTC credit with tax return

Work Opportunity Tax Credit Target Group Definitions Guide Card