WOTC Questions: What is the definition of a new hire? Are rehires eligible for WOTC?

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:

What is the definition of a new hire? Are rehires eligible for WOTC?

CMS Says: A new hire is someone you are bringing onboard to your company for the first time. Anyone who has worked for your company previously, no matter how long ago, is considered a rehire, and is ineligible for WOTC credits.

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