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[…]

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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,[…]

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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[…]

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Our WOTC Services

WOTC: Summer Youth Employee Target Group

This summer, if you’re hiring individuals who are age 16 – 17 and a resident of an Empowerment Zone, or Rural Renewal County you may be eligible for a WOTC tax credit for hiring the individual(s). The Qualified Summer Youth Employee is determined as: Any individual who: Is age 16 through 17 on the hire[…]

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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[…]

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