Funding Amount

Varies

Deadline

Rolling / Open

Grant Type

foundation

Overview

Work Opportunity Tax Credit (WOTC)

Funder: U.S. Federal Government (Internal Revenue Service)

Program Type: Federal Tax Credit

Geographic Scope: United States (including Massachusetts/Hampden County)

Program Focus:

  • Tax credit available to employers for hiring individuals from target groups who have consistently faced significant barriers to employment

  • Reduces employer federal income tax liability
  • Target Populations: Specific federally designated target groups facing employment barriers

    Eligible Target Groups: Includes various categories of workers with employment barriers (see IRS website for complete list)

    More Information:

  • U.S. Department of Labor: https://www.doleta.gov/business/incentives/opptax/

  • IRS Small Business Page: https://www.irs.gov/businesses/small-businesses-self-employed/work-opportunity-tax-credit

  • WOTC Fact Sheet available from MHHCWB
  • Contact Information:

  • Larry Martin, MHHCWB

  • Phone: 413-755-1361
  • Additional Resources:

  • Mass BizWorks (state employer resources): www.mass.gov/ebe
  • How to Apply

    How to Apply for WOTC

    1. Determine Eligibility
    - Verify that your business is eligible and that prospective hires are from designated target groups
    - Review target groups at: https://www.doleta.gov/business/incentives/opptax/
    - See IRS website for complete eligible target group information

    2. Obtain Information
    - Request WOTC Fact Sheet from MHHCWB
    - Review IRS guidance: https://www.irs.gov/businesses/small-businesses-self-employed/work-opportunity-tax-credit

    3. Contact for Assistance
    - Contact Larry Martin at MHHCWB: 413-755-1361
    - For comprehensive state employer resources: www.mass.gov/ebe

    4. Submit Application
    - Follow IRS procedures for claiming WOTC
    - Documentation requirements available through IRS and DOLETA

    Focus Areas & Funding Uses

    Fields of Work

    workforce-development

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