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Important Facts

• Any size for-profit employer may apply for the WOTC
• No limit to the number of new hires for the WOTC in any calendar year
• No relatives or dependents
• No self-employment
• Temporary, seasonal, part-time and full-time work applies
• Federal OJT wages do not count toward qualified wages, but hours of work do
• Credit begins on the employment start date, including any breaks in employment during the employee's first year of employment (2nd year for LTFA certified employee)
• Employer may carryback or carryforward unused credits

Contact

WOTC Unit
Department of Employment and Economic Development
1st National Bank Building
332 Minnesota Street, Suite E200
St. Paul, MN 55101-1351
Telephone: 651.259.7507
Toll Free: 888.234.5521
Email: deed.wotc@state.mn.us

Internal Revenue Service ( IRS)
800.829.4933

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