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Work Opportunity Tax Credit

The Work Opportunity Tax Credit (WOTC) is a tax credit offered to employers as an incentive to hire individuals who are members of targeted groups, which have traditionally faced significant barriers to employment. The credit is used to reduce the federal tax liability of private/for-profit employers. Employers can claim a maximum tax incentive of $12,500.

More information about this program can be found on the U.S. Dept. of Labor's WOTC webpage.

Employers

Beginning May 1, 2025, the state of Oklahoma will begin phasing out paper applications for the Work Opportunity Tax Credit (WOTC) program.

To streamline processing, all applications must be submitted electronically by        July 1, 2025.

Submission Options:

After July 1, 2025, paper applications will no longer be accepted.                              Please begin transitioning now to avoid any processing delays.

Job Seekers

Job seekers who believe they meet one of the target groups for the WOTC program may provide a Letter of Introduction form to potential employers to inform them of the possible tax credit they can receive. Job seekers can visit their nearest Oklahoma Works office for assistance and a copy of the Letter of Introduction. Once a job seeker is hired, the employer must submit the required forms.

Contact Information

For any questions, email OESC at wotc8850@oesc.ok.gov.

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Oklahoma Employment Security Commission

PO Box 52003
Oklahoma City, OK 73152-2003

Individual Unemployment Support: 405-525-1500
Employer Support: 405-552-6799
Administrative Offices: 405-557-7100

Auxiliary aids and services are available to individuals with disabilities upon request.