不要忽视工作机会税收抵免(WOTC)

The 工作机会税收抵免 (WOTC) is an often-overlooked program that provides a reduction in federal income 税es to employers that hire individuals from certain targeted groups that face significant barriers to employment. 

In general, the maximum credit per qualified employee is $2,400. 例外情况, as well as other frequently asked questions regarding qualifying for and claiming this credit, 详情如下.

雇员可向雇主申索工伤补偿计划?

An employer may claim wages paid or incurred to an employee who is certified as being a member of one of the following identified targeted groups:

• 退伍军人，包括残疾退伍军人
• Recipients of Temporary Assistance for Needy Families (TANF)
• Recipients of Supplemental Nutrition Assistance Program (SNAP)
• 领取社会保障补充收入的人士
• Individuals who were formerly incarcerated or those previously convicted of a felony
• Individuals referred by an approved vocational rehabilitation program
• Individuals who are residents of areas designated as empowerment zones or rural renewal counties
• 长期失业的个人
• 有资格的暑期青年员工

WOTC是如何计算的?

The WOTC is calculated based on qualified first-year wages, 从员工入职当天开始. WOTC可考虑的最高金额为6美元,每名员工000, 但以下情况除外:

• 合格的暑期青年雇员1200美元
• $12,000, $14,000 or $24,000 for qualified veterans (depending on the category under which the veteran qualifies)

最高额度为10美元,000 of qualified second-year wages paid to long-term TANF recipients.

The employer’s total WOTC for the year is calculated by adding three different wage categories:

• 25% of qualified first-year wages for employees who worked at least 120 hours but fewer than 400
• 40% of qualified first-year wages for employees who worked at least 400 hours
• 50% of qualified second-year wages of employees certified as long-term family assistance recipients.

雇主应怎样做才可申领工伤补偿?

在收到录用通知当天或之前, 雇主和求职者必须填写表格8850, Pre-Screening Notice and Certification Request for the 工作机会税收抵免. The employer then has 28 calendar days from the employee’s start date to 提交 this form to the designated local agency. Note that additional forms may be required by the individual state’s department of labor to obtain certification.

一旦员工通过了当地机构的认证, eligible wages paid or incurred in the year can then be claimed as a credit on the employer’s 税 return by filing Form 5884, 工作机会税收抵免.

雇主可否申请多于一项以工资为基础的抵税额?

An employer may be able to claim WOTC and another wage-based credit for the same employee, as long as the wages used to calculate WOTC are not the same wages used to calculate the other credit.

Is an employer limited on how many individuals they can hire that qualify for the WOTC?

No, there is no limit to the number of employees that can be hired that qualify for the credit.

WOTC是一个永久性的税收抵免计划吗?

The WOTC was extended by the Consolidated Appropriations Act through December 31, 2025. 根据现行法律, the credit will no longer be available for wages paid or incurred as of January 1, 2026.

For more information on this credit program, please contact your Schneider Downs representative.