To be eligible for WOTC a new hire must have begun to work for an employer after December 31, 2006 and before December 31, 2011, the new hire must meet the minimum employment or retention period requirements outlined below, and the new hire must belong to one of the WOTC target groups.

• Received or recently received Temporary Assistance to Needy Families (TANF) payments for at least 18 consecutive months ending on the hiring date, or
  
  
• Received TANF payments for any 18 months (whether or not consecutive) beginning after August 5, 1997, and the earliest 18-month period beginning after August 5, 1997 ended during the past two years, or
  
  
• Stopped being eligible for TANF payments during the past two years because federal or state law limited the maximum time those payments could be made.

Short-term TANF Recipient.  A member of a family that is receiving or recently received TANF benefits for any nine-month period during the 18-month period ending on the hiring date.


Qualified Food Stamp Recipient.  An 18-39 year old member of a family that received Food Stamps for the past six months, or received Food Stamps for at least three of the past five months.


Designated Community Resident.  An 18-39 year old resident of one of the federally designated Empowerment Zones (EZs), Enterprise Communities (ECs), Renewal Communities (RCs) (City of Camden, designated parts of Cumberland County, designated parts of the the City of Newark), and for individuals who begin to work for an employer after May 25, 2007, this High-Risk Youth group has been renamed “Designated Community Resident” and expanded to include residents of Rural Renewal Counties.

Summer Youth Employee.  A 16-17 year old EZ/EC or RC resident (City of Camden, designated parts of Cumberland County, designated parts of the the City of Newark) hired between May 1 and September 15.

Qualified Veteran.  A veteran who is a member of a family that is receiving or recently received Food Stamps for at least a three-month period during the past 15 months; and for individuals who begin to work for an employer after May 25, 2007, the veteran group is expanded to include “disabled veterans” who are entitled to compensation for a service-connected disability and who, during the one-year ending on the hiring date, were: a) discharged or released from active duty in the U.S. Armed Forces, or b) unemployed for a period or periods totaling at least 6 months. The first-year wages taken into account for these “disabled veterans” are capped at $12,000.

Vocational Rehabilitation Referral.  An individual who completed or is completing rehabilitative services from a State certified agency, an Employment Network, or the U.S. Department of Veterans Affairs.

Qualified Ex-Felon.  An individual who has been convicted of a felony and has a hiring date which is not more than one year after the last date on which he was so convicted or released from prison.

SSI Recipient.  A recipient of Supplemental Security Income (SSI) benefits for any month ending during the past 60 day period ending on the hire date.

Hurricane Katrina Employee.  This group does not require certification by the New Jersey Department of Labor and Workforce Development.


All new adult employees must work a minimum of 120 hours to qualify for WOTC.  Individuals hired as Summer Youth employees must work at least 90 days, between May 1 and September 15, to qualify for the credit.

• For wages paid to your relatives;
• If you do not pay federal income tax;
• If your company is a not for profit;
• For any employee who has worked for you before (rehires);
• For federally-subsidized on-the-job training.  However, wages paid after the subsidy expires may qualify for the credit.
  

The maximum benefit amounts are determined by the employee’s WOTC target group.

Earn federal tax credits* up to:

$2,400 for recipients of public assistance (AFDC/TANF), and food stamps, recipients of SSI (supplemental security income - Social Security disability), veterans, residents of renewal and enterprise communities and empowerments zones (EZ/EC/RRC), persons referred through specified vocational rehabilitation programs, and ex-felons;

$750 for “Summer Youth” - 16-17 year olds who live in City of Camden, designated parts of Cumberland County, or designated parts of the the City of Newark;

$4,800 for veterans with disabilities; and

$9,000 for long-term family assistance recipients.


*for qualifying individuals in the specified categories

WOTC requests must be post-marked within 28 days of the date you hire your new employee.  All forms must have original signatures.  We cannot accept faxes. 

*ALL LATE applications will be DENIED.* 

1.      Download IRS Form 8850 and ETA Form 9061 at  www.doleta.gov/business/incentives/opptax/forms.cfm.

2.     Have the applicant complete and sign the one-page pre-screening form (IRS 8850).

3.      If the applicant has checked one of the boxes and you think the applicant qualifies, complete and sign page two of the form. 

4.      Complete and sign the one-page Individual Characteristic Form (ETA 9061), and attach proof of age and/or residence, if required.

NOTE:  The Spanish IRS Form 8850 and ETA Form 9061 are to be used by applicants, employers, and consulting firms as guides.  Only the English IRS Form 8850 and ETA Form 9061 will be accepted.  Any WOTC requests with Spanish forms will be returned.       

5.      Mail all completed forms to:
                
                WOTC Unit
                New Jersey Department of Labor and Workforce Development 
                P.O. Box 058 
                Trenton, New Jersey 08625-0058

Once you have received WOTC certification and your employee has worked the minimum number of required hours, you may claim any accumulated tax credit on your federal tax return by using IRS Form 5884, Work Opportunity Tax Credit.