Work Opportunity Tax Credit (WOTC) is a federal tax credit that encourages employers to hire individuals who have faced barriers to employment. By participating, employers can reduce their federal income tax liability while helping workers move toward economic stability and long-term success.

En Protecting Americans from Tax Hikes (PATH) Act reauthorized WOTC through December 31, 2025.

Learn more about WOTC and eligible target groups:  WOTC Fact Sheet

How WOTC Works

WOTC benefits both employers and workers:

  • Empresarios receive a federal tax credit for hiring eligible employees
  • Workers gain access to employment opportunities that support self-sufficiency and workforce participation
  • Communities benefit from increased employment and reduced reliance on public assistance

Eligible Target Groups

To qualify for WOTC, a new hire must belong to one of the following federally designated target groups.

Non-Veteran Target Groups

  • Individuals with felony convictions
  • Designated Community Residents
  • Vocational Rehabilitation referrals
  • Supplemental Security Income (SSI) recipients
  • Supplemental Nutrition Assistance Program (SNAP) recipients
  • Temporary Assistance for Needy Families (TANF) recipients
  • Long-Term Family Assistance recipients
  • Long-Term Unemployed recipients

Veteran Target Groups

  • Veterans receiving SNAP benefits
  • Veterans with service-connected disabilities
  • Veterans who experienced long-term unemployment

How to Apply for WOTC Certification

Online submission is strongly encouraged.
It is faster, easier, and helps avoid processing delays. View instructions for submitting applications online.

Paper forms are accepted but may take longer to process.

Required Forms

To determine eligibility, employers must submit the following within 28 days of the employee’s start date:

Spanish translation: Formulario ETA 9061 is available for reference purposes.

Additional Forms (If Applicable)

Where to Submit Forms

Online:
See online application instructions

Por correo:
Departamento de Servicios Laborales
Crédito fiscal por oportunidad de trabajo
5221 Yellowstone Road
Cheyenne, WY 82002

Claiming the Tax Credit

Once certification is approved, employers may claim the credit by submitting:

For additional federal guidance, visit the U.S. Department of Labor website.

¿Necesita ayuda?

dws-wotc@wyo.gov

Our team is happy to answer questions and assist employers through the WOTC process.