Work Opportunity Tax Credit WOTC Target Groups

Understanding the Work Opportunity Tax Credit’s Target Groups: Qualified Summer Youth Employee

The Work Opportunity Tax Credit, known as #WOTC, is a federal tax credit available to employers who hire individuals from disadvantaged groups of workers. Including WOTC Screening can save an employer significant amounts of money. WOTC Screening is used to determine if a new hire is a member of one of the Work Opportunity Tax[…]

WOTC Wednesday CMS Brian Kelly

WOTC Wednesday: Is the Summer Youth Target Group Still Around?

CMS’s Brian Kelly answers your questions about the Work Opportunity Tax Credit. Today’s WOTC Wednesday question: Is the “Summer Youth” Category Still Around? CMS Responds: Actually, it is and it actually got reinstated back in 2019. So, if you’re hiring folks in a H.U.D. related area that are between 16 and 18 years of age,[…]

WOTC Wednesday CMS Brian Kelly

WOTC Wednesday: Is the Summer Youth Category Still Around?

CMS’s Brian Kelly answers your questions about the Work Opportunity Tax Credit. Today’s WOTC Wednesday question: Is the “Summer Youth” Category Still Around? CMS Responds: One of our questions is, is the Summer Youth category still around? Actually, it is and it actually got reinstated back in 2019. So, if you’re hiring folks in a[…]

WOTC Wednesday FAQ Brian Kelly

WOTC Wednesday: Is the WOTC Summer Youth Category Still Available?

CMS’s Brian Kelly answers your questions about the Work Opportunity Tax Credit. Today’s WOTC Wednesday question: Is the WOTC Summer Youth Category Still Available? CMS Responds: Is the WOTC Summer Youth Category Still Available? Actually it is. It got reinstated back in 2019. If you’re hiring folks that are in a HUD-related area that are[…]

WOTC Wednesday FAQ Brian Kelly

WOTC Wednesday: Is WOTC Applicable to Seasonal Employees?

CMS’s Brian Kelly answers your questions about the Work Opportunity Tax Credit. Today’s WOTC Wednesday question: Is WOTC Applicable to Seasonal Employees? CMS Responds: Is WOTC Applicable to Seasonal Employees? Well one of the categories under the targeted groups is Summer Youth program. So if we’re hiring people between 16 and 18 years of age[…]

IRS Issues Transition Relief for Two WOTC Target Groups

IRS Issues WOTC Transition Relief for Summer Youth and Designated Community Resident Target Groups

The IRS issued new guidance on December 11th for the Work Opportunity Tax Credit (WOTC) Transition Relief under Internal Revenue Code § 51. The Notice 2020-78 (PDF), provides transition relief by extending the 28-day deadline for employers to request certification from a designated local agency (DLA) that an individual hired on or after January 1,[…]

WOTC FAQ

WOTC Questions: Is WOTC Available for Part-Time Summer Employees?

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: CMS Says: Yes, WOTC is available for all summer employees, including Summer Youth. If you employ students or other part time workers who are WOTC eligible. The only difference is that it[…]

WOTC Target Groups: Summer Youth

Target Group Name Summer Youth Target Group Definition A 16 or 17 year-old who is a resident of one of the federally designated Renewal Communities (RC), or Empowerment Zones (EZ) and is hired between May 1 and Sept. 15. There is one area in PA: parts of Philadelphia. For verification information on RC/EZ locations, visit[…]