Work Opportunity Tax Credit for hiring hard-to-place workers

Employers can pay less in taxes by hiring people who may struggle to find a job. Learn the requirements and how to apply for this tax credit.

Money you can save with the WOTC

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 for the WOTC

Read about WOTC eligibility to see which types of workers qualify.

You can't claim the WOTC for:

  • Relatives.
  • Former employees.
  • Undocumented noncitizens.

Apply for the WOTC

First, read our instructions on how to apply for the WOTC. You'll need accounts for both SecureAccess Washington (SAW) and WOTC.

When you're ready to apply, log into eServices to get started. You need to submit your application within 28 days of the employee's start date.

New application forms from the Department of Labor

The U.S. Department of Labor has changed the forms below.

Individual Characteristics form (ETA Form 9061)

Use our new 9061 form (PDF, 361KB), which expires on May 31, 2026. Instructions are located at the bottom of the form. Use the completed form to enter information into our online filing system. Our online filing system will also update to reflect the changes.

Our bulk upload format has also changed. You can see a sample file showing the new format in our online filing system's "Bulk Application Upload" section.

Power of Attorney and Declaration of Representative (IRS form 2848)

Use the new Work Opportunity Tax Credit (WOTC) ETA Form 9198 Employer Representative Declaration (PDF, 454KB) instead of IRS form 2848. Both employers and their representatives need to sign this form.

We'll accept both forms until May 31, 2024, but you should replace any expiring 2848 forms with 9198 forms as soon as possible.

The new form is now available in our online filing system.

Learn more about the WOTC