Startup USA Guide
Part B · Startup-relevant scheme

Work Opportunity Tax Credit (WOTC)

Internal Revenue Service / Department of Labor

Other Growth / Scaling

WOTC rewards employers for hiring from specific targeted groups (including veterans, the long-term unemployed, SNAP/TANF recipients, and formerly incarcerated individuals), certified jointly by DOL and IRS.

Type of support
Other
Best suited for
Growth
Headline amount
$2,400-$9,600 per qualifying hire
How much
$2,400-$9,600 per hire

Objectives

Encourage employers to hire jobseekers who consistently face structural employment barriers, while giving those workers a path into steady employment.

Who can apply?

  • New hire must belong to a DOL-defined targeted group.
  • Employer must request certification (Form 8850) within 28 days of the employee's start date.
  • Employee must work a minimum number of hours to trigger the credit.

What do you get?

  • Credit of 25% of first-year wages (120-399 hours worked) or 40% (400+ hours).
  • Ranges from $2,400 to $9,600 depending on the targeted group.

How to apply

File Form 8850 with your state workforce agency within 28 days of hire, then claim the credit on your federal return once certified.

Go to official portal