The Work Opportunity Tax Credit is a federal tax credit used to reduce the federal tax liability of private-for-profit employers. Employers can hire from 9 different targeted groups:

* Qualified TANF Recipients
* Qualified Veterans
* Qualified Ex-Felons
* Qualified Designated Community Residents (DCR)
* Qualified Vocational Rehabilitation Referrals
* Qualified Summer Youth
* Qualified Food Stamp Recipients
* Qualified Supplemental Security Income (SSI) Recipients
* Qualified Long-Term Family Assistance Recipients

IRS Form 8850 "Pre-Screening Notice and Certification Request for the Work Opportunity Credit" (PDF)
* Instructions for Form 8850 (PDF)