Apply for a Registered Apprentice Tax Credit (RATC)

The Registered Apprentice Tax Credit (RATC) supports the growth of apprenticeships in key Massachusetts industries, offering employers a refundable tax credit of up to $4,800 per qualified apprentice.
The deadline to apply for the Registered Apprenticeship Tax Credit (RATC) for Calendar Year 2024 is March 31, 2025. The application link will be available in January 2025.

Contact DAS RATC

The Details   of Apply for a Registered Apprentice Tax Credit (RATC)

Overview   for Apply for a Registered Apprentice Tax Credit (RATC)

  • RATC is a state tax credit equal to 50% of the wages paid to an apprentice in a taxable year, up to a maximum of $4,800 per apprentice.
  • Employer may qualify for a maximum of $100,000 in total RATC credits per calendar year.
  • The tax credit can be taken for up to two taxable years for the same apprentice, if otherwise, eligible. The two years must be consecutive.
  • If the tax credit exceeds the tax otherwise due, 100% of the balance of the RATC credit may, at the option of the taxpayer, be refundable to the taxpayer.

Eligibility

  • The apprentice’s primary place of employment must be Massachusetts.
  • The apprentice must be employed by the taxpayer for at least 180 calendar days in the taxable year.
  • The Employer must be registered with DAS as program sponsor and have an approved apprenticeship agreement with each apprentice for whom the credit is claimed.
  • Applicants already mandated by licensure requirements or state regulations to register apprentices through the Division of Apprentice Standards are NOT eligible, even if they are included in the list of approved occupations in Appendix A.
  • Applicants must be current with all obligations to the Commonwealth of Massachusetts and be in good standing with the Massachusetts Department of Revenue. You will also need a Massachusetts Department of Unemployment Assistance Certificate of Compliance.
  • The apprentice must be in certain defined occupations. For full list of eligible occupations please see DAS Issuance No. 26-12162024

Next Steps

  • The deadline to apply for the tax credit for the 2024 taxable year is March 31, 2025.
  • DAS will review RATC tax credit applications on a rolling basis and typically respond within 30 days of submission.
  • Applicants should submit one application for all apprentices for whom they intend to apply for the credit.
  • If approved, DAS will issue a certificate which will enable the taxpayer to claim the credit with the Massachusetts Department of Revenue.

How to apply   Apply for a Registered Apprentice Tax Credit (RATC)

  • Make sure you have a current Certificate of Compliance from DUA and a Certificate of Good Standing from DOR.
  • Fill out the RATC application online.

Contact   for Apply for a Registered Apprentice Tax Credit (RATC)

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