Federal Work Opportunity Tax Credit (WOTC)

Program Description

The Work Opportunity Tax Credit (WOTC) is a federal tax credit incentive that Congress provides to employers for hiring individuals from certain target groups who have consistently faced significant barriers to employment.

For more information:

• WOTC Overview (PDF)
• U.S. Department of Labor

Application Process

Employers must apply for and receive certification from the DWS WOTC Unit verifying that their new hire is a member of a WOTC target group before they can claim the WOTC on their federal tax return.

Claiming the Tax Credit

Contact the IRS at irs.gov or 1-800-829-3676 to obtain forms and instructions regarding how to claim the Work Opportunity Tax Credit. Tax law questions should be directed to the IRS or your tax attorney.

Electronic Applications

Applications may be electronically uploaded, viewed, or printed using the ‘WOTC Applications’ button below. Employers and tax agents must create a sign-in account by emailing WOTC@utah.gov or calling 1-800-859-3203 with your first and last name, employer or tax agency name, and phone number. It is the responsibility of the employer to maintain signed hard copies of Form 8850.

WOTC Applications

Paper Applications

1. Complete the IRS Form 8850, Pre-Screening Notice and Certification Request, for the Work Opportunity Tax Credit. Find instructions here.
2. Complete the U.S. Department of Labor ETA Form 9175 Self-Attestation Form for application of the Long-Term Unemployment Recipient category only. This form must be returned following the methods described below.
3. Complete the U.S. Department of Labor ETA Form 9061, Individual Characteristics Form. Utah does not accept ETA Form 9062, Conditional Certifications.
4. Mail or hand-deliver signed and dated forms within 28 calendar days of the new hire’s start date to:
   The Utah Department of Workforce Services
   WOTC Unit,
   140 E 300 S
   P.O. Box 142503
   Salt Lake City, Utah 84111-2503