WOTC Questions: Can I hire someone who worked for me three years ago?

At CMS, as Work Opportunity Tax Credit (WOTC) experts and service providers since 1997, we receive a lot of questions via our website’s chat box that we try to answer:

Can I hire someone who worked for me three years ago?

CMS Says: This is quite a common question that we receive at CMS.  Unfortunately, the Work Opportunity Tax Credit is only available for NEW employees. So in this case, as a returner, this new hire would not be eligible.

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