Work Opportunity Tax Credit Program

Since its enactment by Congress in 1997, the Work Opportunity Tax Credit (WOTC) Program has been integral to job creation by giving employers a tax credit when they hire qualified individuals with persistant and significant barriers to employment.

This federal tax credit and incentive program enables new employees to move gradually from economic dependency to self-sufficiency as they earn a steady income and become contributing taxpayers.  In addition, participating employers are compensated by a reduction in their federal income tax liability.  The number of qualifying new hires is unlimited.  The tax credit is available to for-profit and tax-exempt organizations who hire job seekers from one of the following target groups:

  • Qualified recipients of Aid to Families with Dependent Children (AFDC) or Temporary Assistance to Needy Families (TANF)
  • Qualified Veterans (Please submit a Release Form)
  • Qualified Disabled Veterans (Please submit a Release Form)
  • Qualified Unemployed Veterans (Please submit a Release Form)
  • Qualified Ex-felons
  • Qualified Designated Community Resident (Please submit age and address verification)
  • Qualified Vocational Rehabilitation recipient (Please submit a Release Form)
  • Qualified Supplemental Nutritional Assistance Program (SNAP)/Food Stamps recipient
  • Qualified Supplemental Security Income (SSI) recipient
  • Long-time Family Assistance (AFDC/TANF) recipient
  • Qualified Long-term Unemployment recipient (Please submit ETA Form 9175)

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 IRS Form 8850, an ETA Form 9061 (Individual Characteristics) must be completed and submitted on or after the employee's start date.  Please submit the required IRS Form 8850 and ETA Form 9061 by utilizing Montana's WOTC Online System or by regular mail.  Instructions for the online system and regular mail can be found in the Contact Information section.

  • IRS Form 8850

    Pre-Screening Notice and Certification Request

    ETA Form 9061

    Individual Characteristics

    Release Form

    Submit for Qualified Veterans & Qualified Voc. Rehab

    ETA Form 9175

    Self-Attestation Form (Submit for Long-Term Unemployment Recipient)

    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.

  • The Montana WOTC Online System is used by private sector businesses (employers) and companies who may act as an employer's agent (consultants).  The Montana WOTC Online System allows employers and consultants to enter tax credit applications, track the status of submitted applications, print letters, and view Power of Attorney (POA) documents.

    How to Get Started
    To obtain access to Montana's WOTC Online System, please request/create an account utilizing the Firefox or Chrome browser.  Internet Explorer is not a compatiable browser. Once your account request is accepted, the following options are available based on your account type:

    Employer

    • Application Entry (enter tax credit applications)
    • Case Search (find employee case records)
    • Printing (denial letters, needs letters, and certificates)

    Consultant

    • Application Entry (enter tax credit applications)
    • Bulk Applications (tansmit multiple applications)
    • Case Search (find employee case records)
    • POA Search (view the POA status between employers and consultants)
    • Printing (denial letters, needs letters, and certificates)

    Click MontanaWorks to register/create and an Employer or a Consultant account.  "Register" appears in the top righthand corner of the MontanaWorks homepage.

    Additional information is available on the US Department of Labor's Work Opportunity Tax Credit homepage or at the IRS page devoted to WOTC.

  • Department of Labor & Industry
    WOTC Unit
    P.O. Box 1728
    Helena, MT. 59624-1728

    Contact: Christy Robbins
    P: (406) 444-9046, (800) 726-0615
    F: (406) 444-3037
    crobbins@mt.gov

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