Work Opportunity Tax Credit (WOTC)

The WOTC is a tax incentive for employers to hire certain hard-to-place job seekers. The goal is to help these individuals become economically self-sufficient and to reward employers who give them a chance.

Employers can reduce their federal business taxes by anywhere from $2,400 to $9,600 per eligible employee. The amount employers get is based on:

  • The employee's target group
  • Wages earned and hours worked by the employee

Employers cannot claim the WOTC for:

  • Relatives
  • Former employees
  • Undocumented aliens

Work Opportunity Tax Credit fact sheet - for a program overview and recent statistics

U.S. Department of Labor website – for updates and more information


To apply online
You must have a SecureAccess Washington (SAW) account and a WOTC account. Read How to apply then start here.

All applications must be submitted within 28 days of the employee's start date.


WOTC resources:
Online filing system | Eligibility | How to apply | Application deadlines


For more information:
 email ESDGPWOTC@esd.wa.gov or call 360-902-9326