The Work Opportunity Tax Credit is a general business credit available to employers who hire people from targeted groups who face significant barriers to employment. These targeted groups include certain veterans, recipients of supplemental security income benefits, formerly incarcerated individuals, summer youth employees, and vocational rehabilitation referrals. This credit encourages workplace diversity and creates access to good jobs for eligible workers. Before claiming the credit, an employer must apply for and receive certification from a State Workforce Agency verifying that the employee is a member of a targeted group. After receiving the required certification, employers claim the tax credit as a general business credit on their federal income tax return. For more information – including how to obtain certification and claim the credit, which employees are eligible, and limitations on the credit – go to IRS.gov/wotc.