The Work Opportunity Tax Credit 
 
The Work Opportunity Tax Credit provides tax incentives to businesses that hire and retain new employees who are members of qualified groups. It is based on the number of hours worked, length of employment, and earnings. 
Any size business can benefit 
 Reduce tax liability  Easy application process  Hire qualified individuals 
 
*Groups That Qualify For The Tax Credit 
Veterans SSI Recipients Vocational Rehabilitation Referrals 
Ex-Felons Food Stamp (SNAP) Recipients 
TANF Recipients Designated Community Resident 
**Summer Youth 
* Hire dates on or after January 1, 2014 are pending reauthorization from Congress 
**A 16 or 17 year-old youth who works for the employer 
between May 1 and September 15 and lives in an Empowerment Zone 
FORMS ARE LOCATED AT 
www.dol.state.ga.us/forms_and_publications.htm 
www.dol.state.ga.us 
 
Maximum Tax Credit 
Veterans 
From $2,400 to $9,600 
Non-Veteran Groups 
From $1,200 in one year to $9,000 over two years 
Three Simple Steps to Apply 
1. Complete IRS Form 8850, Pre-Screening Notice and Certification Request by the date of the job offer. 
2. Complete the USDOL form ETA 9061-Individual Characteristics Form. 
3. Submit the signed and dated IRS and USDOL forms no later than the 28th calendar day after the new employee starts work. Applications must be submitted either electronically* using the Georgia eWOTC at https://wotc.gdol.ga.gov/ (which is recommended) or by mail using the most recent versions of the IRS Form 8850 (Rev. 1-2013) and ETA Form 9061 (July 2013) to: WOTC Unit- Georgia Department of Labor 148 Andrew Young International Blvd, NE Ste. 400 Atlanta, GA 30303-1751 
 
*if Legal Forms Holder 
 
FOR ADDITIONAL INFORMATION 
www.doleta.gov/business/incentives/opptax 
 
DOL-4468 (R-6/14)