Employers may not request certification on former employees who have been rehired. The employee must have been WOTC-qualified and certified as such only the first time he/she was hired by the employer.


An employer is identified as an individual EIN number.  If an organization has multiple EIN numbers and an employee no longer works for one and is hired by another, they may qualify for WOTC.


For more information on The Workers Opportunity Tax Credit Click Here