Work Opportunity Tax Credit Credit

The Work Opportunity Tax Credit (WOTC) provides federal income tax credits that encourage employers to hire job seekers from defined target groups, many of which have barriers to employment.   

The Ohio Department of Job & Family Services (ODJFS) is the designated agency responsible for administering the program. WOTC 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. 

Applications for WOTC must be submitted within 28 days of the start-to-work date.  The necessary forms for submission along with additional information regarding processing can be found on the WOTC web site at:

The following are the current target groups:  ex-felons, Veterans, 18-39 year-old Food Assistance Recipients, 18-39 year-old Empowerment Zone/Rural Renewal County Residents, 16-17 year-old Summer Youth, Vocational Rehabilitation Referrals, Supplemental Security Income (SSI) Recipients, and Long-Term Assistance Recipients).

To obtain additional information, contact:

Ohio Department of Job & Family Services
Bureau of Employment and Training, WOTC Section
Telephone: 1-888-296-7541, Option 9
E-mail Address: