Work Opportunity Tax Credit (WOTC) Information

Address to mail forms: Louisiana Department of Labor
WOTC - Room 270
PO Box 94094
Baton Rouge, LA 70804-9094
Contact for questions: Doug Townson, WOTC Coordinator - (504) 342-3037 or
fax (504) 342-2922

Employers Duty:
A Complete original WOTC Conditional Certification Form (ETA-9062) and an IRS Form 8850 for EACH WOTC client on or before the job offer date.
B Attach the IRS 8850 form to the WOTC Conditional Certification Form and mail to La. Dept. of Labor, at the address above, within 21 days after the WOTC eligible applicant starts work.
C Employers must also complete just one IRS Form 5884 which covers ALL WOTC.

Employer Eligibility:
A Eligible: Only private, for-profit companies or corporations are eligible for WOTC.
B Not eligible: Federal, State, Parish, or City government, non-profit groups, or others who pay no corporate or business taxes.

Benefits and Conditions:
A Employers' taxes can be reduced by up to 35% of the first $6,000 of eligible WOTC applicant's first year wages. This can mean a reduction of up to $2,100 per WOTC employee hired.
B Wages paid under On-the-Job-Training (OJT) are not eligible for reimbursement, but if the WOTC paperwork is completed on or before the employee's first day on the job, WOTC eligible wages may begin the day after OJT ends, but not to exceed 12 months from hire date.
C Employee must work 400 hours or 180 days for employer to be eligible for reimbursement. The period worked under OJT does count towards this time.

To request referrals for eligible employees for your business, you may contact:

Louisiana Rehabilitation Services
3616 Kirkman Street
Lake Charles, LA 70607-3006

Phone: (318) 475-8038 or (800) 520-0589
TTY: (318) 475-8036


Back to the Louisiana Rehabilitation Services page