The Georgia Department of Labor (GDOL) coordinates the federal Work Opportunity Tax Credit Program (WOTC). This program provides employers financial incentives when hiring workers from targeted groups of job seekers by reducing an employer's federal income tax liability. The tax credit can be from $1,200 to $9,600 per qualified employee, depending on the target group. The most frequently certified WOTC is $2,400 for each adult new hire.
WOTC Forms, including the Pre-Screening Notice and Certification Request (IRS Form 8850) and Individual Characteristics Form (ETA Form 9061), are required to apply for these tax credits. Applications must be submitted either electronically using the Georgia eWOTC or by U.S. mail using the most recent versions of the IRS Form 8850 (Rev. 1-2013) and ETA Form 9061 (July 2013).
The legislative authority for the WOTC program, which expired on December 31, 2013, has been extended. The current Act extends the WOTC program through December 31, 2014, and retroactively reauthorizes the program for new employees hired on or after January 1, 2014. The U.S. Department of Labor (USDOL) is working with the Internal Revenue Service (IRS) to issue reauthorization guidance to the state workforce agencies and the employer community. Employers should continue to submit WOTC applications to state workforce agencies within 28 calendar days after the new hire's start date.
Contact the WOTC Unit for Georgia via:
- Phone at 404-232-3699
- Fax at 404-232-3684
- WOTC Email
Georgia Department of Labor
WOTC Unit, Suite 400
148 Andrew Young International Blvd.
Atlanta, Ga., 30303