Understanding the Work Opportunity Tax Credit’s Target Groups: Qualified Supplemental Security Income (SSI) Recipient

The Work Opportunity Tax Credit, known as #WOTC, is a federal tax credit available to employers who hire individuals from disadvantaged groups of workers. Including WOTC Screening can save an employer significant amounts of money.

WOTC Screening is used to determine if a new hire is a member of one of the Work Opportunity Tax Credit’s ten target groups that would make the employer eligible to receive a tax credit for hiring the individual.

New hires who fall under one or more of WOTC’s Target Groups may make you eligible for a WOTC Tax Credit. Target Group #8 is the Qualified Supplemental Security Income (SSI) Recipient.

59,467 individuals were hired with certification from this group in 2022, 2.3% of the total.

Qualified Supplemental Security Income (SSI) Recipient

A “qualified SSI recipient” is an individual who received SSI benefits for any month ending within the 60-day period that ends on the hire date.

The maximum tax credit available for hiring a Qualified Supplemental Security Income (SSI) Recipient is $2,400.

 

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