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The Work Opportunity Tax Credit (WOTC) is one tool in a diverse toolbox of flexible strategies designed to help move people into gainful employment and obtain on-the-job experience. It joins other tax credits, education, and workforce training and development programs that help American workers with barriers to employment prepare for good jobs; case their transition from job to job; benefit from the creation of effective regional economic development strategies; and create high performance workplaces. All new adult employees must work a minimum of 120 or 400 hours; Summer Youth must work at least 90 days, between May 1 and September 15 before the employer is eligible to claim the tax credit. The original, current, ETA form 9061 and the IRS form 8850 with original signatures must be completed and submitted with a postmark date no later than 28 days after the start date, to the Louisiana Workforce Commission - WOTC Unit, P. 0. Box 94094 Baton Rouge, LA, 70804. Employer is required to keep copies of application and obtain and retain proof of mailing. Electronic signature is acceptable for either employer or employee, but not both on one application. The new employee must belong to one of the nine target groups listed below:

* The use of this web system is not mandatory.


1. WOTC Target Groups
A. IV-A (TANF) Recipient
A member of a family that is receiving or recently received Temporary Assistance to Needy Families (TANF), or benefits under a successor program for any 9 months during the 18-month period ending on the hire date. The Louisiana Workforce Commission WOTC Unit is currently able to verify this information.
B. Veteran
A veteran who is a member of a family that is receiving or recently received Food Stamps for at least a 3-month period during the past 15 months; and for individuals who begin to work for an employer after May 25, 2007, the veteran group is expanded to include "disabled veterans" who are entitled to compensation for a service-connected disability and who, during the one-year ending on the hiring date, were: a) discharged or released from active duty in the U.S Armed Forces, or b) unemployed for a period or periods totaling at least 6 months. The first-year wages taken into account for these "disabled veterans" are capped at $12,000. A copy of the applicant's DD-214 or Official Discharge Papers that contain the dates and proof of military service and a service connected disability (if applicable) is required to certify the applicant for this target group.
Qualified Veteran has five certifications with different allowable tax credits:
Veterans receiving SNAP benefits $2400.00
Disabled Veterans hired within one year after active duty $4800.00
Disabled Veterans unemployed for 6 months prior to hire date $9600.00
Veterans unemployed for 4 weeks prior to hire date $2400.00
Veterans unemployed for 6 months prior to hire date $5600.00
C. Ex-Felon
An ex-felon is an individual who has been convicted of a felony under any statute of the United States or any state; and has a hire date which is not more than one (1) year after the last date on which the applicant was so convicted or was released from prison or is a convicted felon who is participating in a pre-release program. The Louisiana Workforce Commission can access information for individuals who have been sentenced to a prison term as a result of a felony conviction by a parish judge in Louisiana. If the conviction was committed in a state other than Louisiana, documentation of that conviction, including the date of conviction/release must be submitted with the application.
D. Empowerment Zone/Enterprise Community/Rural Renewal County (EZ/EC/RRC)
An 18-39 year old resident of one of the federally designated Empowerment Zone (EZ), Enterprise Communities (EC) or Rural Renewal County (RRC) or Rural Renewal Empowerment Zone. To check the address status, log on to: http://egis.hud.gov/ezrclocator/. Rural Renewal Parishes can be found on-line by visiting the following Web site at: https://www.usps.com/. The designated Rural Renewal Community Parishes in Louisiana are: Bienville, Claiborne, Franklin, Jackson, Morehouse, St. Mary, Tensas, Vernon, and Webster.
The following documentation should be included with the certification request:
a) Proof of Age (a copy of the employee's driver's license or birth certificate
b) Proof of Address (a copy of the IRS W-4, utility bill or similar mailing, showing an address in an Empowerment Zone, Enterprise Community, Renewal Community or Rural Renewal Community). The address on the IRS 8850 and the proof of address documentation must match.
E. Vocational Rehabilitation Referral
Applicant has a physical or mental disability which results in a substantial handicap to employment; and was referred to the employer upon completion of, or while receiving, rehabilitative services pursuant to an individualized written plan of employment (IWPE) under a state plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (as amended, 1 998), a vocational rehabilitation program for veterans or an employment network under the Ticket to Work program. Proof of participation in any of these programs is required.
THE FOLLOWING TARGET GROUP EXPIRED EFFECTIVE 12/31/2016
F. Summer Youth
A 16-17 year old RRC (rural renewal county) resident hired between May 1st and September 15th as a Summer Youth employee. The following documentation should be included with the certification request:
a) Proof of Age (a copy of the employee's driver's license or birth certificate
b) Proof of Address (a copy of the IRS W-4, utility bill or similar mailing, showing an address in a rural renewal county (RRC). The address on the IRS 8850 and the proof of address documentation must match.
To check the address status, log on to: http://egis.hud.gov/ezrclocator/. Rural Renewal Parishes can be found on-line by visiting the following Web site at: https://www.usps.com/. The designated Rural Renewal Community Parishes in Louisiana are: Bienville, Claiborne, Franklin, Jackson, Morehouse, St. Mary, Tensas, Vernon, and Webster.
G. Supplemental Nutritional Assistance Program Recipient
A member of a family that is receiving or recently received SNAP benefits (Food Stamps), and is at least 18, but not yet 40 years old, on the hire date, Individual is a member of a family receiving assistance under a food stamp program for the 6-month period ending on the hire date; or receiving such assistance for at least 3 months of the 5-month period ending on the hire date. The Louisiana Workforce Commission can verify this information.
H. Supplemental Security Income (SSI) Recipient
An individual receiving Supplemental Security Income (SSI) benefits for any month ending within the 60 day period ending on the hire date. Proof of benefits must be attached to the certification request.
I. Long-Term Family Assistance Recipient
An individual who is a member of a family that received Temporary Assistance to Needy Families (TANF) or benefits under a successor program for at least 18 consecutive months ending on the hire date; or has received family assistance for a total of at least 18 months (whether or not consecutive) beginning after August 5, 1997 and has a hire date that is not more than two (2) years after the end of the earliest 18-month period; or whose TANF eligibility expired under a federal or state law after August 5, 1997, and who was hired within two years after their eligibility expired. The Louisiana Workforce Commission can verify this information if benefits were received in Louisiana.

THE FOLLOWING TWO TARGET GROUPS HAVE EXPIRED EFFECTIVE 12/31/2010
J. Unemployed Veterans
The Veteran was discharged on/after September 1, 2001, but prior to December 31, 2010; and the Veteran has received unemployment compensation for at least 4 or more weeks within a year from the hire date. A copy of the applicant's DD-214 or Official Discharge Papers that contain the dates and proof of military service and a service connected disability (if applicable) is required to certify the applicant for this target group.
K. Disconnected Youth
An individual who is at least 16, but not yet 25 on the hire date and;
- Is not regularly attending a secondary, technical, or post-secondary school during the 6 months prior to the hire date and;
- Is not regularly employed during the 6 months prior to the hire date and;
- Is not readily employable by reason of lacking a sufficient number of basic skills.
The following documentation should be included with the certification request:
a) Proof of Age (a copy of the employee's driver's license or birth certificate and proof or a self attestation document signed by the applicant or if under age 18, signed by the parent or guardian stating that the applicant was not attending a secondary, technical or post-secondary school during the 6 months prior to hire date and that he or she is not readily employable by reason of lack a sufficient number of basic skills.
L. Long-Term Unemployment Recipient
Qualified long-term unemployment recipient is any individual who on the day before the individual begins work, or, if earlier, the day the individual completes the IRS Form 8850 as a prescreening notice in accordance with the certification provisions described in §51(d)(13)(A)(ii) of the Code, is in a period of unemployment that is: (i) not less than 27 consecutive weeks; and (ii) includes a period (which may be less than 27 weeks) in which the individual received unemployment compensation under State or Federal law (see IRS notice 2016-22). These new hires must begin work for an employer on or after January 1, 2016 through December 31, 2019.
2. Benefits to Employers
3. Forms
4. Apply for the WOTC Program
5. More WOTC Program Information
6. Eligibility Determinations for Qualified Long-Term Unemployment Recipient

The Work Opportunity Tax Credit Program reduces an employer’s cost of doing business and requires little paperwork. The success and growth of this income tax credit for private-sector businesses depends on a strong public- and private-sector partnership. Helping those in need find and retain good jobs and gain on-the-job experience benefits all employers and increases America’s economic growth and productivity.

If you have any questions or need additional information, email us at tlevatino@lwc.la.gov, call (225)342-2939, or fax us at (225)342-3282.