How to apply for the Work Opportunity Tax Credit

Employers can pay less in taxes by hiring hard-to-place job seekers. Learn the requirements and how to apply for a federal tax credit.

Who can apply

Private-sector employers and tax-exempt organizations can participate in the Work Opportunity Tax Credit (WOTC) program. Examples of tax-exempt organizations are 501(c) or 501(a) nonprofits.

Money you can save

You can reduce your federal business taxes by $2,400 to $9,600 for each employee who qualifies for the WOTC. The amount you'll get is based on:

  • The employee's background.
  • The employee's wages and hours.

Workers who qualify

Participating means you can request a tax credit for hiring workers in specific categories. Visit our WOTC: Work Opportunity Tax Credit eligibility page to see which types of workers qualify.

You can't claim the WOTC for:

  • Relatives.
  • Former employees.
  • Undocumented noncitizens.

Work Opportunity Tax Credit (WOTC) application process

Follow the steps below to apply.

  1. Complete required forms

    You need to complete and sign the following:

    Spanish language forms are available to help, but you can submit only English forms.

    We recommend you keep paper copies of IRS Form 8850 and ETA-9061 for your records.

  2. Submit your application on SecureAccess Washington (SAW)

    If you do not already have one, create a SecureAccess Washington (SAW) account by signing in to eServices.

    From eServices, go to the WOTC sign-in page. Select "New employer" or "New representative" to create a WOTC account. Your username and password need to match your SAW username and password.

    You will need a code to add the WOTC as a service in eServices. If you need a code, call 800-669-9271.

    Read the eServices user guide (PDF, 1494KB) for more help.

Application deadlines

You need to apply online within 28 days of the job applicant's start date, not their hire date.

We cannot process your application if you don't submit the required documents within 90 days from the date you apply. However, we will reopen the application for review once we receive the documents, even after the deadline.

You need to submit the required documents. You can submit them to us via email at esdgpwotc@esd.wa.gov or using the online application system.

For categories of employees other than veterans, submitting supporting documents isn't required, but may speed up the application process. For examples of supporting documents, see the bottom of the Individual Characteristics form (PDF, 361KB).

Forms and deadlines for veteran applicants

For any of the categories involving veterans, you need to submit 1 of the following forms within 90 days of the application date:

  • The job applicant's DD214 form.
  • Department of Defense Single Record Requests forms that provide active duty start and end dates.
  • National Personnel Records Center letters showing branch of military and active duty dates.
  • Letters from the military branch the veteran served.

Veterans who need a copy of their DD214 form or other military records can request them online through the National Archives and Records Administration website, or by mail with a Standard Form SF-180. You can find instructions for requesting military records on the National Archives website.

For a veteran who is disabled, you must also submit their Veterans Affairs (VA) Disability Letter within 30 days of the application date. Veterans can request a copy of their VA Disability Letter online through the U.S. Department of Veterans Affairs or by calling 800-827-1000.

Filing appeals

If we deny your application and you disagree with our decision, you may file an appeal.

The best way to appeal is by emailing us your appeal documents. You can also mail your appeal documents to:

Employment Security Department
WOTC Administrative Unit
P.O. Box 9046
Olympia, WA 98507-9046

Learn more about the Work Opportunity Tax Credit (WOTC)