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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

To apply for WOTC, employers and consultants must complete and submit both IRS Form 8850 and ETA Form 9061 within 28 calendar days of the new hire’s start date. Forms may be submitted by email to wotc8850@oesc.ok.gov or via upload to the WOTC website. To gain access to the website, independent employers may register online via the employer login. Consultant companies must submit a WOTC New Employer Registration Form (OES-090) to wotc8850@oesc.ok.gov.

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

An Equal Opportunity Employer/Program. Auxiliary aids and services are available to individuals with disabilities upon request.