The Work Opportunity Tax
Credit, known as WOTC, can reduce your federal income tax liability dollar-for-dollar
when you hire certain workers. The credit is available for 2015 if you hired workers
from "targeted" groups, such as ex-felons, food stamp recipients, and
Supplemental Security Income recipients. Beginning in 2016, you can also claim
the credit when you hire individuals who were unemployed for at least 27
consecutive weeks and who received unemployment compensation.