Form De 8721 - Work Opportunity Tax Credit (Wotc) - Information Sheet (Page 2 of 4) in pdf

Form De 8721 - Work Opportunity Tax Credit (Wotc) - Information Sheet Page 2

Group C – Qualiﬁ ed Ex-Felon

Any individual who:

• Has been convicted of a felony under any statute of the United States or any state.

• Has a hire date that is not more than one year after the last date on which the individual was

convicted (if not incarcerated) or was released from prison.

Group D – Qualiﬁ ed Designated Community Resident

Any individual age 18 through 39 who, on the hire date:

• Is a resident of a designated Federal Empowerment Zone (EZ) or Rural Renewal County (RRC).

Group E – Qualiﬁ ed Vocational Rehabilitation Referral

Any individual who:

• Has a physical or mental disability which results in a substantial barrier to employment, and

• Is hired within two years of receiving those services.

Group F – Qualiﬁ ed Summer Youth Employee

Any individual who:

• Is age 16 through 17 on the hire date and is a resident of a Federal Empowerment Zone (EZ) or

Rural Renewal County and

• Has not been employed by the same employer prior to the 90-day summer period between May 1

and September 15.

Group G – Qualiﬁ ed Food Stamp (SNAP) Recipient

Any individual who:

• Is age 18 through 39 on the hiring date and is a member of a family who received food stamps/

Supplemental Nutrition Assistance Program (SNAP) beneﬁ ts for a consecutive six-month period

ending on the hiring date, or

• Qualiﬁ es under federal law as an “able-bodied adult without dependents” under exemption (1),

i.e., is under 18 years old, or 50 years old or older (ABAWD 1), or

• Received SNAP beneﬁ ts for at least three months out of the ﬁ ve-month period ending on the

hiring date and is no longer receiving SNAP beneﬁ ts as of the hiring date.

DE 8721 Rev. 13 (5-13) (INTERNET)

Page 2 of 4

Form De 8721 - Work Opportunity Tax Credit (Wotc) - Information Sheet Page 2