About the WOTC Program

The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers who hire individuals from eligible target groups with significant barriers to employment. WOTC CertLink is an online system that allows employers and employer consultants to apply for and manage WOTC applications, certifications, and allows state workforce agencies (and other participating agencies) to administer the WOTC program. Agency users include data entry, conditional certification, and WOTC management users, as well as users from other participating agencies that issue conditional certifications.

WOTC applications can only be approved if the employee meets the criteria for one or more WOTC target groups. The IRS and United States Department of Labor (USDOL) have defined these target groups and their criteria. For more information about the WOTC program, visit the USDOL website, www.doleta.gov.

Needs Letters

When WOTC officers determine that supporting documentation is necessary to approve a WOTC certification application, they issue a Needs Letter, listing the items the employer or consultant must submit for application approval.

Certifications

Employer applications that meet WOTC eligibility requirements are awarded a WOTC certification. There are two types of certifications: normal certifications and conditional certifications.

Certification (IRS 8850 Form and ETA 9061 Form)

In the normal process for certification, the employer or consultant uses information provided by the job applicant to complete and submit the IRS 8850 form. Next, the employer or consultant completes and submits the ETA 9061 form.

Conditional Certification (IRS 8850 Form and ETA 9062 Form)

As an incentive for employers to hire persons meeting the eligibility requirements for at least one WOTC target group, participating agencies provide these potential employees with Conditional Certifications. During this process, the information for an ETA 9062 form is completed by a WOTC participating agency. The ETA 9062 form takes the place of the ETA 9061 form that employers are normally required to complete for a WOTC application. The employer or consultant still needs to complete the IRS 8850 form.

CertLink

The CertLink online system allows employers and employer consultants to apply for and manage WOTC applications, certifications, and allows state workforce agencies and other participating agencies to administer the WOTC program.

Roles

Within CertLink there are five user roles with various privileges and security access.

WOTC Manager

WOTC staff with the authority to read, create, update, and delete data with in CertLink. The WOTC Manager role has access to all reports, including the Federal reports. A WOTC Manager-only role can search and view only the applications assigned to them or unassigned and can only view their activity in the activity reports.

Program Manager
  • The highest level of access to the system. This privilege includes access to all other WOTC management activity logs, the ability to run Federal reports, and the ability to change other users’ passwords. It is recommended that only one user, the actual WOTC Program Manager, have Program Manager access.
Allow Status Override
  • The additional privilege to change a WOTC certification’s status.

Data Entry

WOTC staff with the access to create and update applications and run the General Reports.

Employer

Employers have access to search for Certification Applications, print electronic certificates, denials, and needs letters.

Allow Batch Updates
  • An additional privilege that can be given to the employer so that they can submit batch files.
Add New Applications
  • An additional privilege that can be given to the employer so that they can submit new applications in CertLink.

Employer Consultants

Have Employer Representative Declarations to act on behalf of an employer and can submit certification applications, print certificates, denials, and needs letters on behalf of the Employer they are representing.

Allow Batch Updates
  • An additional privilege that can be given to a consultant so that they can submit batch files on behalf of the employer.

Conditional Certificates

WOTC partner agencies can search for existing Conditional Certifications that they have previously entered and create Conditional Certificates for their clients.