The Work Opportunity Tax Credit (WOTC)

WOTC is a federal income tax benefit administered by the U.S. Department of Labor (DOL) for employers who hire individuals from specified target populations, including veterans. WOTC reduces a business’s federal tax liability, serving as an incentive to select job candidates who may be disadvantaged in their efforts to find employment.

Qualifying for WOTC

Employers are eligible for a tax credit when hiring individuals with specified barriers to employment identified as target groups. TWC will verify for employers which target group applies. Tax credits currently are available for hires in the following categories:

Veterans
Target Group Maximum Tax Credit
Disabled veterans with a service-connected disability who have been unemployed for at least 6 months $9,600
Veterans who have been unemployed for at least 6 months $5,600
Disabled veterans with a service-connected disability $4,800
Veterans receiving Supplemental Nutrition Assistance Program (SNAP) benefits $2,400
Veterans who have been unemployed for at least 4 weeks $2,400
Non-Veterans
Target Group Maximum Tax Credit
Long-Term Family Assistance recipients who are members of a family that has received Temporary Assistance for Needy Families (TANF) benefits for at least 18 consecutive months $9,000
TANF recipients $2,400
Ex-felons
Designated community residents
Vocational rehabilitation referrals
SNAP recipients
Supplemental Security Income recipients
Summer Youth program participants who are 16 to 17 years old, work between May 1 and September 15, and live in an empowerment zone $1,200
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The Workforce Solutions South Plains Lubbock office is moving to a new location. On July 2, 2018 Workforce Solutions Lubbock Workforce, Childcare, and Youth Services will move to 2002 West Loop 289 Suite 117 inside the Wayland Plaza.

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