Work Opportunity Tax Credit (WOTC)
[DCS Programs & Services] [Application Process]
For more information, please contact Jack Sprince at 617 626-5730 or Email at JSprince@detma.org
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.
The Work Opportunity Tax Credit (WOTC) program has two purposes:
Target Groups
Amount of the credit
The WOTC credit can potentially be as much as:
  • $2,400 for each new adult hire;
  • $4,800 for each new disabled veteran hire;
  • $1,200 for each new summer youth hire; and
  • $9,000 for each new long-term family assistance recipient hired (this is claimed over a two-year retention period)
Employment Duration
The person hired must be employed for at least 120 hours.