The Work Opportunity Tax Credit

	QUALIFIED IV-A RECIPIENT
	QUALIFIED VETERAN
	DISABLED VETERAN
	QUALIFIED EX-FELON
	DESIGNATED COMMUNITY RESIDENT
	VOCATIONAL REHABILITATION REFERRAL
	QUALIFIED SUMMER YOUTH
	QUALIFIED FOOD STAMP RECIPIENT
	QUALIFIED SUPPLEMENTAL SECURITY INCOME (SSI) RECIPIENT
	LONG-TERM FAMILY ASSISTANCE RECIPIENT

QUALIFIED IV-A RECIPIENT:
A member of a family that received assistance from Aid to Families with Dependent Children (AFDC), Temporary Assistance for Needy Families (TANF), or benefits under a successor program for any 9 months during the 18-month period ending on the hiring date.

QUALIFIED VETERAN:
Veteran and a member of a family that received food stamps for at least a 3-month period within the last 15 months period ending on the hiring date.

DISABLED VETERAN:
A new category for Disabled Veterans was created that included veterans receiving compensation for a service connected disability that is rated 10% or higher and if they were hired within one year of being discharged from active duty or were unemployed for any 6 months of the year prior to being hired.

QUALIFIED EX-FELON:
An individual, who has a hiring date which is not more than one year after the last date he/she was convicted or released from prison.

DESIGNATED COMMUNITY RESIDENT:
An individual who is at least age 18 but not yet age 40 on the hiring date and lives in an Empowerment Zone, Enterprise Community, or Renewal Community.

VOCATIONAL REHABILITATION REFERRAL:
An individual receiving or has received (up to two years after receipt of last services) Rehabilitation Services through a State Rehabilitation Services program or the Veterans' Administration. Ticket to Work Program - The Ticket to Work Program assists Social Security Disability (SSDI) and Supplemental Security Income beneficiaries (SSI) with disabilities with the training and support they need to go to work by increasing their choice of employment, vocational rehabilitation (VR) and other support services from public and private providers (Employment Networks). The Ticket to Work Program is flexible and voluntary; most Social Security beneficiaries with disabilities qualify. For more information about the Ticket to Work Program, visit the Social Security Website.

QUALIFIED SUMMER YOUTH:
An individual who performs services for the employer between May 1 and September 15, is age 16 but not 18 on the hiring date and lives in an Empowerment Zone, Enterprise Community or Renewal Community.

QUALIFIED FOOD STAMP RECIPIENT:
An individual who is at least age 18 but not yet 40, and is a member of a family that has received food stamps for the last 6 months or received food stamps for at least 3 of the last 5 months, BUT is no longer eligible to receive them (ending on the hiring date).

QUALIFIED SUPPLEMENTAL SECURITY INCOME (SSI) RECIPIENT:
An individual who received SSI benefits for any month ending within the 60-day period ending on the hiring date.

LONG-TERM FAMILY ASSISTANCE RECIPIENT:
Employers must hire long-term welfare recipients. An individual may be certified as a long-term family assistance recipient if he or she is a member of a family that:

• Received AFDC or TANF payments for at least 18 consecutive months before the date of hire, or
   
• Received AFDC or TANF payments for any 18 months beginning after August 5, 1997, and has a hiring date that is not more than two years after the end of the earliest 18-month period or
   
• Received AFDC or TANF payments for any 18 months beginning after August 5, 1997, and has a hiring date that is not more than two years after the end of the earliest 18-month period or
   
• Stopped being eligible for AFDC or TANF payments after August 5, 1997, because Federal or state law for applicants hired within two years after their eligibility expired.