Businesses with 30 or fewer employees or $1,000,000 or less per year in total revenue can receive a tax credit for the cost of accommodations provided to an employee (or customer) with a disability. This credit covers 50 percent of eligible expenditures up to $10,000 (maximum credit per year of $5000). For additional information, contact the Internal Revenue Service.
Web site: www.irs.ustreas.gov
Voice: 800-829-1040; TDD: 800-829-4059 Publications (request publications 535 and 334 which cover ADA deductions & credits)
Voice: 800-829-3676; TDD: 800-829-4059 WOTC & WtW Tax Credits
Work Opportunity Tax Credit (WOTC)
WOTC is available to employers for hiring individuals from economically disadvantaged backgrounds. Employers can receive a tax credit of up to $2,400 per individual hired. Many people with disabilities meet the criteria for WOTC, including all recipients of Supplemental Security Income (SSI) and all clients of state vocational rehabilitation agencies.
If a person with a disability is a recipient of Temporary Aid to Needy Families (TANF) at the time of hire, the employer can receive a federal tax credit for up $8,500 per individual hired.
Additional information on these tax credits can be obtained from the U.S. Department of Labor: www.doleta.gov/programs/wotcdata.cfm. WOTC state and regional contacts can be found at: wdr.doleta.gov/contacts
WOTC and WtW tax credit request forms and state contact information can also be obtained by calling, tool free, 877-828-2050. This Fax-On-Demand service allows access to WOTC/WtW request forms via fax by using a touch-tone telephone or a fax machine. Up to two documents may be requested per call. Once you call this service, simply follow the instructions and enter the document number (listed below) that corresponds to the form or information needed.
#1 - System Index of Information
#101 - The Regional Contact Address Directory
#102 - The State Contact Address Directory
#103 - IRS Form 8850
#104 - ETA Form 9061
#105 - Brochure for Employers
IRS Form 8850 can also be downloaded from www.irs.ustreas.gov, or by calling: 800-829-1040
* Information provided by Institute for Community Inclusion, www.communityinclusion.org. *