A targeted group employee is any employee who has been certified by your State Employment Security Agency (SESA) as a:
- Recipient of assistance under Aid to Families with Dependent Children (AFDC) or its successor program, Temporary Assistance for Needy Families (TANF);
- High-risk youth;
- Vocational rehabilitation referral;
- Summer youth employee;
- Food stamp recipient;
- Supplemental Security Income (SSI) recipient;
- Long-term family assistance recipient, or
- Qualified long-term unemployment recipient.
The employee must meet the requirements explained in the instructions to Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit.