The Work Opportunity Tax Credit (WOTC) is available to employers who hire individuals from one of nine targeted groups. Recent legislation extended the credit through August 31, 2011. To take the credit, the employee(s) you hire must be from one of the following targeted groups:
- Families eligible to receive benefits under the Temporary Assistance for Needy Families program.
- High-risk youths.
- Qualified ex-felons.
- Vocational rehabilitation referrals.
- Qualified summer youth employees.
- Qualified veterans.
- Families receiving food stamps.
- Persons receiving certain Supplemental Security Income (SSI) benefits.
- Qualified long-term assistance recipients.
