How tax credits work
If you are a "for-profit" employer in Massachusetts, you may be eligible for a federal tax credit through the Work Opportunity Tax Credit program. There are nine targeted groups. Individuals must be identified as members of one of these targeted groups before a job offer is made.
| Visit Mass.gov for more information about WOTC (Tax Credit for Hiring Program) |
Application Process
The first step is pre-screening to determine eligibility. The jobseeker or the employer must complete the following forms:
- Individual Characteristics Form Work Opportunity Tax Credit ETA 9061 or
- Certification Work Opportunity Tax Credit 9062 and
- Pre-Screening Notice and Certification Request for the Work Opportunity Credit Form 8850. Instructions for completing Form 8850 are provided.
The employer and the jobseeker must sign the Form 8850, under penalty of perjury, attesting that the jobseeker is a member of a target group. The employer then forwards the forms to the Department of Career Services no later than the 28th day after the jobseeker begins work.
Submit IRS Form 8850 with ETA Form 9061 (or ETA Form 9062)
Filing Options:
- Open an online account at wotc.dcs.eol.mass.gov/WOTC/ (preferred method of filing)
• Prompts you through the WOTC application process
• Receive e-mails when there is activity on a case
• Overnight determination on many categories
• Immediate access to WOTC certifications
• Ability to bulk WOTC upload requests
• News updates regarding WOTC program - E-Mail to wotc@detma.org
For more information, please contact Jack Sprince at 617 626-5730 or Email at Jackson.E.Sprince@detma.org