WHAT NEW HIRES CAN QUALIFY EMPLOYERS  FOR THE WOTC?
The consolidated WOTC applies only to new employees hired on or after January 1, 2007 and before January 1, 2008.
The new employee must belong to one of the following nine target groups:

• A member of a family that is receiving or recently received Temporary Assistance to Needy Families (TANF) for at least 18 consecutive months ending on the hiring date;
• A member of a family that is receiving or recently received TANF benefits for any 9-month period during the 18-month period ending on the hiring date;
• An 18-39 year old member of a family that is receiving or recently received Food Stamps;
• An 18-39 year old resident of one of the federally designated Empowerment Zones (EZs), Enterprise Communities (ECs), or Renewal Communities (RCs);
  Note: All Round I Enterprise Communities (ECs) including enhanced Enterprise Communities expired on December 31, 2004. Round II ECs are still in existence as are all the EZs;
• A 16-17 year old EZ/EC or RC resident hired between May 1 and September 15 as a Summer Youth Employee
  Note: All Round I Enterprise Communities (ECs) including enhanced Enterprise Communities expired on December 31, 2004. Round II ECs are still in existence as are all the EZs;
• A veteran who is a member of a family that is receiving or recently received Food Stamps;
• A Vocational Rehabilitation Referral who completed or is completing rehabilitative services from a State certified agency, an Employment Network, or the U.S. Department of Veterans Affairs;
• An ex-felon who has been convicted of a felony and has a hiring date which is not more than one year after the last date on which he was so convicted or released from prison; and/or
• A recipient of Supplemental Security Income (SSI) benefits.

MINIMUM EMPLOYMENT OR RETENTION PERRIOD                                               
All new adult employees must work a minimum of 120 or 400 hours and individuals hired as Summer Youth employees must work at least 90 days, between May 1 and September 15, before an employer is eligible to claim the tax credit.