Work Opportunity Tax Credit Program

Work Opportunity Tax Credit (WOTC) Program


The Work Opportunity Tax Credit Program (WOTC) is designed as a federal income tax credit for employers who hire individuals who face obstacles to employment. The tax credit may range from $1,200 up to $9,600, depending upon the target group and other factors of the employee. *

Frequently Asked Questions


NOTICES

We are accepting and processing applications for the Designated Community Resident target group with hire dates from 1/01/2017 and later. The Empowerment Zone and Summer Youth target groups have expired as of 12/31/2016.


Long Term Unemployment Recipient Group

As you are able to send the Self-Attestation Form 9175, please do so via fax (601.321.6506) or by U.S. Mail at the address below.

For more information on the Long-Term Unemployment Recipient Group, see the gray box on this page.


Powers of Attorney

If you elect to send a copy of the power of attorney (POA) or IRS Form 2848 via email, the copy must be either certified/attested by a notary as a true, complete and accurate copy of the original, or if you are in a state that does not permit the notary to certify documents, then include a notarized statement of the custodian of the records attesting that the specific POA is a true, complete and accurate copy of the original document.


How to Apply

There are 3 ways to submit the required IRS and ETA Forms to the MS WOTC Unit, (1) online, (2) by mail and (3) by fax. For each method to meet the statutory requirement of timely filing, these must be submitted or postmarked no later than 28 calendar days FROM the date the employee starts work.


REQUIRED FORMS

The required IRS and ETA forms to be used starting April 11, 2017 are:

IRS Form 8850, and either
ETA Form 9061, or
for special circumstances ETA Form 9062

It is also recommended to submit the
ETA Self-Attestation Form 9175 for Long Term Unemployment Recipients.


To download these forms from the United States Department of Labor web page, go here.


For instructions to SUBMIT BY MAIL, click here.
For instructions to SUBMIT BY FAX, click here.


TO APPLY ONLINE

Consultants Start Here
Please apply by email to wotcservices@mdes.ms.gov

 

Employers Who Already Use Our Online Employment Service System Start Here
Click HERE and then select the button that says, “I already have a username I use for ACCESS and OESS” on the next page. Complete the presented form and click Continue. »
Once approved, use your username and password to log onto the Online Employment Service System by clicking HERE. »

 

First time to work with MDES online?
Start Here
Click HERE and then select the button that says, “I don't have a username. ” Complete the presented form to create a username ID and password, and then click Continue.
Once approved, use your username and password to log onto the Online Employment Service System by clicking HERE. »
At the Legal Document Holder question, select “Yes.”


TO APPLY USING POSTAL MAIL (USPS)

Submit completed REQUIRED FORMS (as applicable) to the Mississippi WOTC Unit via U.S. Mail to the following address:

Attention: WOTC UNIT
Mississippi Department of Employment Security
PO BOX 1699
Jackson, MS 39215-1699


TO APPLY BY FAX

Submit completed REQUIRED FORMS (as applicable) to the Mississippi WOTC Unit via facsimile to our secure fax line:

601-321-6506

Please include an email address so that we can confirm receipt of the fax via email.


For additional details and specific qualifying requirements, refer to Instructions for Form 8850 and Form 5884.


WOTC Brochure

Frequently Asked Questions and Target Group Information

U.S. Department of Labor Information Page


*Disclaimer:
All information is provided as an overview of the WOTC program. Other rules may apply that could impact individual employee tax credit qualifications.

 

Contact
Attention: WOTC UNIT
Mississippi Department of Employment Security
PO BOX 1699
Jackson, MS 39215-1699

Phone: 601-321-6455

Email


Returning WOTC Employers Click Here >


WOTC Program 2015 Changes

The PATH Act of 2015 created a new target group – “Long-Term Unemployment Recipient” for employees with a start date on or after 1/01/2016. A Long Term Unemployment Recipient is defined as any individual who is certified by the MS WOTC Unit as being in a period of unemployment which is at least 27 consecutive weeks and includes a period in which the individual was receiving unemployment compensation under state or federal law.  Qualified wages are capped at $6,000 with a maximum tax credit of $2,400 depending upon the number of hours worked.

For questions about this group, contact us by email at wotcservices@mdes.ms.gov or by phone at 601.321.6455.