Ohio Department of Rehabilitation and Correction Work Opportunity Tax Credit

The Work Opportunity Tax Credit (WOTC) and Welfare-to-Work (WtW) Tax Credit Program are federal income tax credits that encourage employers to hire ex-offenders and other targeted groups of job seekers (e.g. Veterans, Recipients of TANF (Temporary Assistance for Needy Families), 18-24 year-old Food Stamp Recipients, Ex-felons, 18-24 year-old EZ/EC (Empowerment Zone/Enterprise Community) Residents and 16-17 year-old Summer Youth,  Vocational Rehabilitation Referrals, Supplemental Security Income (SSI) Recipients, and Long-Term Assistance Recipients). 

WOTC is designed to help job seekers most in need of employment gain on-the-job experience and move towards economic self-sufficiency. 

The Ohio Department of Job & Family Services (ODJFS) is the designated agency responsible for administering the program. Employers must apply for and receive certification from the ODJFS WOTC/WtW Section.

WOTC/WtW follows the rules and regulations set forth in the U.S. Department of Labor ETA (Employment, Training & Assistance) Handbook No. 408 in the validation of each request, coordinates and plans the operation of this federally-funded program and insures that accurate and timely validations are accomplished.  

Important: The IRS 8850 form used to apply for these programs must be an original with original applicant and employer signatures. It must be postmarked by the U.S. Postal Service within 21 days of the Start-to-Work Date to be timely and mailed to the Ohio Department of Job & Family Services, Bureau of Support Services, WOTC/WtW Section, P.O. Box 1618, Columbus, Ohio  43216-1618. 

To obtain additional information, contact:

Ohio Department of Job & Family Services
Bureau of Support Services, WOTC/WtW Section
Telephone: 614-644-0966
Fax: (614) 644-7102
E-mail Address: wotc_contact@odjfs.state.oh.us
Website: www.jfs.ohio.gov/wotc/