WOTC Wednesday: Can I Get a Report on How Many People Qualified for WOTC?

CMS’s Brian Kelly answers your questions about the Work Opportunity Tax Credit in our weekly video Q&A series #WOTCWednesday. Follow us on our new TikTok.

Other Recent #WOTCWednesday Questions Answered:

• How Long Must an Eligible Employee Work Before Receiving a WOTC Tax Credit?
• Is the Summer Youth Target Group Still Around?
• Are Salaried or Exempt Employees Eligible for WOTC Tax Credits?

Submit your question for Brian here.

Understanding the Work Opportunity Tax Credit’s Target Groups: SNAP (Supplemental Nutrition Assistance Program) Benefits Recipient

New hires who fall under one or more of WOTC’s Target Groups may make you eligible for a WOTC Tax Credit. Target Group #7 is the SNAP (Supplemental Nutrition Assistance Program) Benefits Recipient. 1,563,752 individuals were hired with certification from this target group in 2022, 60.86% of the total.

A “qualified SNAP benefits recipient” is an individual who on the date of hire is:

• At least 18 years old
• under 40, AND
• A member of a family that received SNAP benefits for:
  • the previous 6 months OR
  • at least 3 of the previous 5 months.

Florida hired the most qualified SNAP recipients last year with 125,471 new hires qualifying under that target group. The maximum tax credit available for hiring a Supplemental Nutrition Assistance Program (SNAP) Recipient is $2,400.

Work Opportunity Tax Credit Statistics for North Dakota

In 2022 the state of North Dakota issued 8,678 Work Opportunity Tax Credit certifications. North Dakota issued 0.34% of WOTC Tax Credits in 2022. Designated Community Recipient was North Dakota’s highest tax credit target group with 68.05% of certifications for that category. See historical data on North Dakota and the Work Opportunity Tax Credit.