Work Opportunity Tax Credit


The Work Opportunity Tax Credit (WOTC) is a Federal tax credit available to employers who hire individuals from eligible target groups with significant barriers to employment. The N.C. Division of Workforce Solutions (DWS), part of the N.C. Department of Commerce, administers the WOTC program and determines eligibility for the target groups. The amount of tax credit employers can claim depends on the target group of the individual hired, the wages paid to that individual in the first year of employment, and the number of hours that individual worked. A business can receive anywhere from $1,200 to $9,600 for each one of its eligible employees.

Click on the image to the right for more information on the WOTC.