Employment Service Guide – C-1200: Work Opportunity Tax Credit

Boards must ensure that appropriate staff issue Work Opportunity Tax Credit (WOTC) conditional certifications only for individuals from the following target groups, and for which documentation can be provided prior to the hire date:

  • Disabled veterans
  • Unemployed veterans
  • Ex-offenders
  • Vocational rehabilitation referrals

Boards must ensure that appropriate staff verify an individual’s conditional certification eligibility as follows:

  • Disabled veterans must provide the following:
  • Unemployed veterans must provide the following:
  • Ex-offenders must provide appropriate court documents.
  • Vocational rehabilitation referrals must provide an Individualized Plan of Employment.   

Boards must ensure that appropriate staff assist the job seeker by preparing ETA Form 9062, Conditional Certification Work Opportunity Tax Credit, which can be completed electronically using TWC’s WOTC ES77 database.

Within three to five business days after the submission of a conditional certification, the ES77 database automatically mails the following items to the job seeker:

Boards must ensure that appropriate staff:

  • Inform job seekers that ETA Form 9062 and IRS Form 8850 will be delivered to the job seeker by mail
  • Advise job seekers to inform prospective employers that the official WOTC certification will be issued subsequently, if the job seeker maintains the eligibility requirements as determined by the WOTC Unit

Boards must be aware that the WOTC Unit will issue the official WOTC certification once:

  • The job seeker is hired
  • The employer has timely filed the IRS Form 8850 application
  • WOTC staff has verified the job seeker’s eligibility by reviewing the ES77 database

Boards must ensure that questions regarding the certification process for the remaining WOTC target groups are directed to the WOTC Unit at 800-695-6879:

  • Temporary Assistance to Needy Families recipients
  • Veterans
  • Designated community residents (Empowerment zones expired 12/31/2016)
  • Summer youth (Empowerment zones expired 12/31/2016)
  • Supplemental Nutrition Assistance Program recipients
  • Supplemental Security Income recipients
  • Long-term family assistance recipients

Boards must ensure that, when eligible job seekers receive WOTC conditional certifications, appropriate staff enter the TCE-WOTC Eligibility job seeker service into WorkInTexas.com.

Boards must ensure that cooperative agreements with service providers address the provision of WOTC services, including eligibility determinations.

Boards must ensure that appropriate staff receive training prior to providing WOTC conditional certifications to eligible job seekers.  For training or assistance, contact the WOTC Unit at 800-695-6879.

Boards must retain electronic or paper copies of all conditional certifications and supporting documentation for four years.

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