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

POWER OF ATTORNEY

RS Form 2848, Power of Attorney and Declaration of Representative

This form provides information on how to authorize an individual to represent you before Internal Revenue Services (IRS). An employer may continue to authorize an individual to represent them for WOTC purposes using IRS Form 2848 until May 31, 2024. The form and its instructions are available at: https://www.irs.gov/forms-pubs/about-form-2848.”

Effective May 31, 2024, use of IRS Form 2848 will be discontinued for this purpose, and employers must use ETA Form 9198 to declare any new representatives with the SWA.

ETA Form 9198, Employer Representative Declaration Form

This form provides information on how employers may declare an individual to represent them for WOTC purposes by submitting an ETA Form 9198 to the state workforce agency in which the employer's business is located (where the employee works).

Click ETA Form 9198, Employer Representative Declaration Form above to view Form with Instructions.

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 are:

IRS Form 8850 Pre-Screening Notice and Certification Request for the Work Opportunity Credit ,

and either
ETA Form 9061, Individual Characteristics Form (ICF)

or
ETA Form 9062, Conditional Certification (CC)

It is also recommended to submit the
ETA Form 9175, Self-Attestation Form (SAF) for Qualified Long-Term Unemployment Recipient (LTUR) 

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

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

For links to the REQUIRED FORMS, click here.

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 links to the REQUIRED FORMS, click here.

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.