Who qualifies an employer for the WOTC?
The consolidated WOTC applies only to new employees who begin work on or after January 1, 2007. The new employee may not have worked for the hiring employer anytime in the past and may not be a relative or dependent of the employer. A new employee may be certified as a member of a targeted group by meeting the criteria described in any of the nine targeted groups listed below:
- (Group 1) Qualified IV-A recipient (short-term assistance): A member of a family that is receiving or recently received Temporary Assistance to Needy Families (TANF) for any 9-month period during the18-month period ending on the hiring date. In Minnesota, TANF is known as the Minnesota Family Investment Program (MFIP).
- (Group 2) Qualified veteran: A veteran who is a member of a family that is receiving or recently received Food Stamps for a 3-month period during the15-month period ending on the date of hire. For the newly established subgroup disabled veteran, a veteran who is entitled to compensation for a service-connected disability and has a hiring date not more than one year after discharge or release from active duty, or has been unemployed for a period or periods totaling at least six months during the one-year period ending on the date of hire.
- (Group 3) Qualified ex-felon: An individual convicted of a felony and who has a hire date not more than one year after the last date of conviction or release from a correctional facility.
- (Group 4) Designated community residents (DCRs): Formerly designated as the High-Risk Youth target group. An individual who is age 18 but not 40 years old on the hire date and who lives within an Empowerment Zone (EZ), an Enterprise Community (EC) or a Rural Renewal County. For Minnesota hires, EZ eligibility is limited to certain areas within the City of Minneapolis. For information about EZ/EC/RC locations, visit the Department of Housing and Urban Development (HUD's) website. Rural Renewal Counties** may be found at end of this target group listing. Minnesota has no Enterprise Communities (EC).
- (Group 5) Vocational rehabilitation referral: An individual with a physical or mental disability who completed or is completing rehabilitation services from a State agency, an Employment Network, or the Department of Veterans Affairs, with a written work plan. Ticket to Work holders are included.
- (Group 6) Summer youth employee: Youth 16 and 17 years of age who reside in an Empowerment Zone (EZ eligibility limited to certain areas within the City of Minneapolis) and are employed between May 1 and September 15.
- (Group 7) Food stamp recipient: An individual 18 years of age but not yet 40 and a member of a family that is receiving or recently received Food Stamps during the last six months prior to date of hire.
- (Group 8) Supplemental Security Income (SSI) recipient: An individual who has received SSI benefits within 60 days prior to the date of hire.
- (Group 9) Long-term family assistance (LTFA) recipient: A member of a family that is receiving or recently received TANF (MFIP) payments for 18 consecutive months ending on the date of hire; OR received these payments for at least 18 months after August 1997 and has a hiring date not more than two years after the end of this 18-month period; OR stopped being eligible for these payments after August 1997 because of Federal or state law and has a hiring date not more than two years after eligibility expired.
**Rural Renewal Counties: Big Stone, Chippewa, Cottonwood, Faribault, Jackson, Kittson, Koochiching, Lac Qui Parle, Lincoln, Marshall, Martin, Murray, Norman, Pipestone, Red Lake, Redwood, Renville, Stevens, Traverse, Wilkin, and Yellow Medicine.