• Designated Community resident who:
  is 18-39 years old
  AND
  lives in designated parts of the city of Camden, the city of Newark, or Cumberland County
  

• Ex-felon who:
  was convicted of a felony or released within the last year
  OR
  is participating in a work-release program
  

• Family assistance recipient, long-term a member of a family that:
  received Temporary Assistance to Needy Families (TANF) for at least the previous 18 consecutive months
  OR
  received TANF benefits for at least 18 months (consecutive or not)since August 1997, and the 18th month is within the last two years
  OR
  whose TANF eligibility expired within the last 2 years because he or she exceeded the maximum time allowed for benefits
  

• Family assistance recipient, short-term a member of a family that:
  received TANF for at least 9 of the last 18 months
  

• Food stamp recipient who:
  is 18-39 years old and has received food stamps for six months up to and including the hire date
  OR
  is an able-bodied adult without dependents who received food stamps for 3 of the past 5 months, but is no longer receiving them
  

• Person with a disability who:
  has completed or is completing a vocational rehabilitation program through the New Jersey Division of Vocational Rehabilitation Services, Services for the Blind, the U.S. Department of Veterans Affairs, or the Social Security Ticket-to-Work program
  

• Person who received Supplemental Security Income (SSI):
  for any month in the 60 days before the hire date
  

• 16-17 year old (summer youth) who:
  lives in designated parts of the city of Camden, the city of Newark, or Cumberland County
  AND
  is hired between May 1 and September 15
  

• Veteran who is:
  a member of a family that has received food stamps for at least 3 consecutive months in the last 15 months
  OR
  receiving compensation for a service-connected disability and who is hired within one year of being discharged from active service
  OR
  receiving compensation for a service-connected disability and who has been unemployed for at least 6 of the previous 12 months
  

• Unemployed Veteran. A veteran hired after 2008 and before 2011 who:
  Has been discharged or released from active duty in the U.S. Armed Forces at any time during the 5-year period ending on the hiring date,
  AND
  Received unemployment compensation under state or federal law for at least 4 weeks during the 1-year period ending on the hiring date.
  
  To be considered a veteran, the applicant must have served on active duty (not including training) in the Armed Forces of the United States for more than 180 days or have been discharged or released from active duty for a service-connected disability.
  
  

• Disconnected youth. An individual hired after 2008 and before 2011 who:
  Is at least age 16 but not age 25 or older on the hiring date;
  AND
  During the past 6 months, has not attended or has not regularly attended any secondary, technical, or post-secondary school for more than an average of 10 hours per week, not counting periords during which the school was closed for scheduled vacation;
  AND
  During each consecutive 3-month period within the past 6 months, was not employed or was employed and earned an amount less than he or she would have earned, working for the applicable minimum wage 30 hours every week during the 3-month period;
  AND
  Does not have a certificate of graduation from a secondary school or a General Education Development (GED) certificate
  OR
  Has a certificate that was awarded at least 6 months ago and he or she has not held a job or been admitted to a technical or post-secondary school since receiving the certificate.
  
  

You can NOT claim the Work Opportunity Tax Credit:  

·         for wages paid to your relatives

·         if you do not pay federal income tax

·         if your company is a not-for-profit organization

·         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 New Jersey Department of Labor and Workforce Development must certify the Work Opportunity Tax Credit before you can claim the credit on your federal tax return. 

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

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

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

                 Download IRS form 8850 and ETA form 9061 at:
                 www.doleta.gov/business/incentives/opptax 

4.      Mail all completed forms to:
                
                WOTC Unit
                 NJ Department of Labor and Workforce Development 
                 P.O. Box 058 
                 Trenton, NJ 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.