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The Georgia Department of Labor (GDOL) coordinates the federal Work Opportunity Tax Credit Program (WOTC). This program provides employers financial incentives when hiring workers from targeted groups of job seekers by reducing an employer's federal income tax liability. The tax credit can be from $1,200 to $9,600 per qualified employee, depending on the target group. The most frequently certified WOTC is $2,400 for each adult new hire.
WOTC Forms, including the Pre-Screening Notice and Certification Request (IRS Form 8850) and Individual Characteristics Form (ETA Form 9061), are required to apply for these tax credits. Applications must be submitted using the most recent versions of the IRS Form 8850 (Rev. 1-2012) and ETA Form 9061 (June 2012).
Program Updates
On January 3, 2013, the President signed into law the American Tax Payer Relief Act of 2012, which authorizes an extension of the WOTC program:
- Continues authorization of all veteran target groups (including those implemented under the VOW to Hire Heroes Act) until December 31, 2013.
- Retroactively reauthorizes all WOTC non-veteran target groups, from December 31, 2011 to December 31, 2013.
- Retroactively reauthorizes Empowerment Zones, which determines eligibility for the summer youth target group, from December 31, 2011 to December 31, 2013.
- Does not reauthorize the Recovery Act disconnected youth and Recovery Act unemployed veteran target groups.
All applications with a hire date after December 31, 2010 that were submitted to the GDOL for the two Recovery Act expired target groups, unemployed veteran (J) and disconnected youth (K), are denied per Training and Guidance Letter 10-12 (TEGL 10-12).
If you have not already received a denial letter and would like to request one, email the WOTC Unit .
Summary of WOTC provisions in the Vow to Hire Heroes Act
Contact the WOTC Unit for Georgia via:
- Phone at 404-232-3699
- Fax at 404-232-3684
- WOTC Email
- Mail
Georgia Department of Labor
WOTC Unit, Suite 400
148 Andrew Young International Blvd.
Atlanta, Ga., 30303
Work Opportunity Tax Credit (WOTC)
WOTC – Reduce Your Tax Bill
8 Ways To Earn Income Tax Credits for Your Company
WOTC Forms
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Resources for Tax Credits and Incentives |
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Tax Incentives for Improving Accessibility
Access a fact sheet of information on the Disabled Access Tax Credit and the Architectural/Transportation Barrier Removal Tax Deduction. (PDF) |
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Georgia Tax Credits
Access specific information on programs and partners, including publications, about Georgia incentives for job growth and creation. |
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Disabled Access Credit IRS Form 8826
View or print the IRS form used by eligible small businesses to claim this tax credit. Instructions are also included. (PDF) |
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IRS Business Tax Credits
View a list of federal tax credits available to businesses and access the forms necessary to figure each credit. |
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IRS Form 5884
Access the form businesses use to claim the work opportunity credit for qualified first year wages paid or incurred for targeted-group employees during the tax year. (PDF) |
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Federal Bonding Program
View or print this brochure for specific and comprehensive information about the Federal Bonding Program, for which GDOL is the certified local agency. (PDF) |
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IRS Form 2848
Access the Power of Attorney and Declaration of Representative form used by businesses that desire to hire a consulting firm to process their paperwork for the Work Opportunity and Welfare to Work Tax Credit programs. (PDF) |
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