Fall 2021 Elite Tax (1)

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Work Opportunity Tax Credit

You may qualify to take the WOTC if you hired or hire individuals that meet these qualifications through 2025:

  • is in their first year of employment;
  • is certified as being a member of a targeted group; and
  • performs at least 400 hours of services for that employer.

The maximum tax credit is generally $2,400. A 25% rate applies to wages for individuals who perform fewer than 400 but at least 120 hours of service for the employer.

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Fall 2021 Elite Tax (5)

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