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.

Supporting Documentation

To reduce the burden of submitting supporting documentation, a list of target groups resources that the Utah WOTC Department has access to are provided below.

Do not submit documentation with in-state certification requests that include the following target groups, unless requested by our office:

• Supplemental Nutrition Assistance Program (SNAP)
• Temporary Assistance for Needy Families
• In-State Ex-Felon Convictions
• Vocational Rehabilitation
• Supplemental Security Income
• Ticket to Work
• Long Term Unemployed Recipient

Supporting documentation is needed for in-state certification requests that include the following target groups:

• Federal Ex-Felon Convictions
  • Proof of felony conviction or release within one year prior to hire date
• Veteran service dates documentation
  • Proof of Active Duty Service Dates
• Veteran Disability Rating, if needed
  • Proof of Service Connected Disability Rating

Examples of Acceptable Documentation:

• Ex-Felon: Documentation MUST include Conviction/Release dates AND show that the offense was a felony level
  • Letter from Probation/Parole Officer
  • Incarceration Records
  • Court Documentation
• Veteran Service:
  • DD-214
  • National Personnel Records Center Letter
  • Department of Defense Manpower Data Letter 

Documentation can be emailed to wotc@utah.gov or mailed to the address listed in the Paper Applications section of this page.

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. If you need help navigating the application process, download the WOTC User Guide.

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