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NC Department of Health and Human Services Division of Services for the Blind
 
 

Work Opportunities Tax Credit

For Vocational Rehabilitation job candidates who are hired, an employer may take a tax credit of up to 40% of the first $6,000 ($2,400) in wages paid to the employee during the first year (12-month period) of hire for employees who work 400 hours or more. Employers can also claim a partial tax credit of 25% of wages paid for employees work at least 120 hours but less than 400 hours.

Claiming the Credit

For a brief introduction to how the credit works, please take a look at the self-directed Powerpoint presentation at:

"Work Opportunities Tax Credit:  What it Is, What it isn't and How to Make It Work for Your Employer Partners," (updated, 2008). (PPT, 663 KB)

Forms

Employer Forms

  • IRS FORM 8850 Federal Internal Revenue Service (PDF, 234 KB)
  • ETA 9061 U.S. Department of Labor (PDF, 89 KB)

Related Form

The following form is not to be filled out by the employer. Your VR professional will complete it.

  • ETA 9062 U.S. Department of Labor (PDF, 312 KB)

Mail-In Address for Forms

All forms must be sent to the State WOTC Coordinator. In North Carolina, that is:

Ms. Virginia Terrell, Employment Security Commission
POB 27625
Raleigh, NC 27611
(919) 733-4896
(919) 733-3010 (fax)
virginia.terrell@ncmail.net