Learn About Tax Credits and Incentives

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.

US DOL - How to File a WOTC Certification Request, 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 Online System or by U.S. mail using the most recent versions of the IRS Form 8850 (Rev. March 2016) and ETA Form 9061 (Rev. November 2016) no later than the 28th calendar day after the new employee starts work.

Learn About Georgia eWOTC

US DOL - Work Opportunity Tax Credit

WOTC Information from the IRS

Contact the WOTC Unit for Georgia via:

  • Phone at 877-709-8185
  • Fax at 404-232-3684
  • WOTC Email
  • Mail
    Georgia Department of Labor
    WOTC Unit, Suite 450
    148 Andrew Young International Blvd.
    Atlanta, Ga., 30303

Download this pdf file. WOTC - Reduce Your Tax Bill DOL-4468
US DOL - How to File a WOTC Certification Request

Learn About Tax Credits and Incentives - Related Links

  • ETA Form 9198

    Access the Employer Declaration Representative Form, which replaced the use of IRS Form 2848 in 2024. This form will allow employers to authorize a representative to facilitate the WOTC certification process on their behalf. (PDF)

  • Georgia Business Incentives

    Access specific information on programs and partners, including publications, about Georgia incentives for job growth and creation.

  • IRS Business Tax Credits

    View a list of federal tax credits available to businesses and access the forms necessary to figure each credit.

  • Tax Benefits for Businesses Who Have Employees with Disabilities

    Access information on  the Disabled Access Tax Credit and the Barrier Removal Tax Deduction for businesses who have employees with disabilities.

  • Federal Bonding Program (PDF, 227.74 KB)

    View or print this brochure for specific and comprehensive information about the Federal Bonding Program, for which GDOL is the certified local agency.

  • IRS Form 5884

    Access the form businesses use to claim the work opportunity credit for qualified first year wages paid or incurred for targeted-group employees during the tax year. (PDF)

  • IRS Form 8826

    View or print the Disabled Access Credit IRS form used by eligible small businesses to claim this tax credit. Instructions are also included. (PDF)