US Tax Credits for Hiring People with Disabilities
Work Opportunity Tax Credit (WOTC)
Overview
The WOTC provides tax credits to employers who hire individuals from targeted groups, including people with disabilities.
Credit Amounts
| Category | First-Year Wages | Maximum Credit |
|---|---|---|
| Vocational Rehabilitation Referral | Up to $6,000 | $2,400 |
| SSI Recipient | Up to $6,000 | $2,400 |
| Long-term TANF Recipient | Up to $10,000 | $9,000 (over 2 years) |
Eligibility Requirements
- Employee must work at least 120 hours
- Must be certified by state workforce agency
- Apply within 28 days of start date