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Work Opportunity Tax Credit

Who We Are

The Work Opportunity Tax Credit (WOTC) is a federal tax credit that encourages employers to hire targeted groups of job seekers. WOTC can reduce employer federal tax liability by as much as $2,400 to $9, 600 per new hire.

For more details view the ETA WOTC Handbook No. 408, Third Edition, (page II-1 Target Groups At-A-Glance).

  View WOTC Handbook #408

WOTC Targeted Groups

  • Category A: Welfare Recipients
  • Category B-1: Veterans Receiving Food Stamps
  • Category B-2: Disabled Veterans
  • Category C: Ex-Felons
  • Category D: Designated Community Residents
  • Category E: Vocational Rehabilitation Recipients
  • Category G: Food Stamp Recipients
  • Category H: Supplemental Security Income Recipients
  • Category I: Long Term TANF Recipients
  • Category V: Unemployed Veterans. Each target group has its own specific requirements.

Get Started

You must apply for and receive certification from the Colorado Department of Labor and Employment (CDLE) WOTC Unit, verifying that any new hire is a member of a "WOTC Target Group"  (see above box labeled Targeted Groups) before you can claim a WOTC on your federal tax return. This must be done within 28 days of the new hire's start date.

 

Employers

Start a new account and begin submitting applications on the WOTC Electronic Application website.

  Employers Apply for WOTC

Consultants

Start a new account and begin submitting applications for your customers through the WOTC Electronic Application website.

  Consultants Apply for WOTC


NOTE: If you wish to begin to send a large number of applications through the "batch file submission" process, please reach out to the WOTC staff for instructions on how to begin the process. 

  Batch Applications Formatting

Resources

View the following topics for information on:

Access all the WOTC forms and guidance for the WOTC process, view the list of WOTC staff and their contact information, and the WOTC mailing address.
 

Resources

ETA WOTC Handbook & Information:

   View The WOTC Handbook

ETA WOTC Handbook, #408, 3rd Edition, Nov. 2002

   WOTC Brochure

   WOTC Fact Sheet

 WOTC Quick Reference Guide For Employers

WOTC Forms: complete IRS Form 8850 and ETA Form 9061 and mail to the WOTC Unit. View Form 8850 Instructions before filling out the "IRS Form 8850".

   IRS FORM: 8850

   ETA Form 9061

   ETA Form 9175 (Self-Attestation)

   ETA Form 9198 Employer Representative Declaration 

Contact Us

Kerri Owen
Work Opportunity Tax Credit/
Foreign Labor Certification/Federal Bonding Coordinator
303-968-6758
Fax 303-318-8934
kerri.owen@state.co.us

Carlos Garcia
WOTC/FBP/FLC Specialist
720-557-6401
Fax 303-318-8934
carlos.garcia1@state.co.us

Madison Ytterock
WOTC/FBP/FLC Specialist
720-724-5149
Fax 303-318-8934
madison.ytterock@state.co.us

Stephanie Mufic
Business Innovation & Strategy Unit Manager
720-916-4378
stephanie.mufic@state.co.us

 

Address

Mail to:

Colorado Department of Labor & Employment,
Attn: WOTC Unit
633 17th Street, Suite 700, Denver, CO 80202-3927

Tax related questions should be directed to the IRS information number: 1-800-829-1040.