EDD is an equal opportunity employer/program. Auxiliary
aids and services are available upon request to individuals
with disabillities. Requests for services, aids, and/or alternate
formats need to be made by calling 1-866-593-0173 (voice).
TTY users, please call the California Relay Service at 711.
What is the Work Opportunity
Tax Credit (WOTC)?
The WOTC is available to employers who
hire people from specific target groups that
experience barriers to employment. (See
inside brochure for Target Group descriptions).
• WOTC can provide up to $2,400 in
tax relief for each qualifying hire, and
up to $9,000 for long term family
assistance recipient hires.
• Easy application process.
• Full-time, part-time, and temporary
employees make your business
eligible for the tax credit.
• Employers may claim a tax credit on
an unlimited number of qualifying
Visit our Web Site at
or call the WOTC Center at
Are you taking
advantage of a Federal
tax credit up to
when you hire
Find out how the Work
Opportunity Tax Credit
Program can benefit
your bottom line!
State of California
Labor and Workforce Development Agency
Employment Development Department
DE 8723 Rev. 7 (1-08) (INTERNET)
Page 1 of 2
GA 874 D
Note: The employee must be retained a minimum of
120 hours for the employer to receive the tax credit.
If the new employee fits into one of the
following nine Target Groups, they may
qualify you for the WOTC:
A. Recipient of Temporary Assistance
to Needy Families.
B. Veteran who is receiving Food
Stamps, or a Disabled Veteran with a
10% or higher rating who:
u is hired within 1 year of their
discharge date, or
u has been unemployed 6 months or
more (whether or not consecutive)
during the 1 year period prior to their
C. Ex-Felon – must be hired no later
than one year after conviction or
release from prison for a felony.