Work Opportunity Tax Credit Program

The Work Opportunity Tax Credit (WOTC) program is designed to assist individuals who are facing barriers transitioning into gainful employment. The tax credit can save Montana employers up to $9,600 per qualifying new hire during their first year of employment. The number of qualifying new hires is unlimited and is available to for-profit and tax-exempt organizations hiring job seekers from one of the following targeted groups.

• Qualified recipients of Aid to Families with Dependent Children (AFDC) or Temporary Assistance to Needy Families (TANF)
• Qualified Veterans (Submit “Release Form”)
• Qualified Disabled Veterans (Submit “Release Form”)
• Qualified Unemployed Veterans (Submit “Release Form”)
• Qualified Ex-Felons
• Qualified Designated Community Resident
• Qualified Vocational Rehabilitation recipient (Submit “Release Form”)
• Qualified Supplemental Nutritional Assistance Program (SNAP) (Food Stamps) Recipient
• Qualified Supplemental Security Income (SSI) Recipient
• Long-term Family Assistance (AFDC/TANF) Recipient
• Qualified Long-Term Unemployment Recipient (Submit ETA Form 9175)

Forms

To apply for certification, an IRS form 8850 (Pre-Screening Notice and Certification Request) must be completed on or before the job is offered, and postmarked within 28 days of the employee’s start date. In addition to the IRS 8850, an ETA form 9061 (Individual Characteristics) must be completed and submitted on or after the employee’s start date. Submit the required forms (8850 & 9061) to Christy Robbins, WOTC Coordinator at the address listed below.

Contact Information