TN 2 (02-20)

GN 03316.160 Disclosures to Employers Who Assist in Administering the Work Opportunity Tax Credit (WOTC) Program with and Without Consent

A. WOTC program

The Small Business Job Protection Act of 1996 created the WOTC program to provide federal employer tax credits as an incentive to hire certain targeted population groups. To qualify for the tax credit, employers or their designated agents (e.g., a payroll company working on behalf of the employer) must verify that the newly hired employee qualifies for one of 12 targeted population groups. Persons who receive Supplemental Security Income (SSI) payments 60 days before the hiring date qualify, as do persons who participate in the Ticket-to-Work (TTW) program.

B. Disclosure policy

1. Department of Labor (DOL) and State Workforce Agencies (SWA) requests

DOL and SWAs administer the WOTC program. For purposes of disclosure, we consider the WOTC an income maintenance program. These agencies may request SSI or TTW verification information under the applicable Privacy Act routine use for Federal and State administration of health and income-maintenance programs. When the request relates to the WOTC program, we may disclose verifications directly to DOL and SWAs without consent. The Commissioner set the associated fee at $0 (waived) for providing SSI and TTW verifications to SWAs.

2. Third party requests

Third party requests for SSI information made by, or on behalf of, employers for purposes related to the WOTC program, are non-program purpose related requests. Third party requesters, including employers, are still required to pay the appropriate fee. The waived fee is only applicable to SWAs.

3. Processing WOTC requests

We provide only verification of an individual’s participation in the SSI or TTW programs. We do not provide any other information to SWAs, such as benefit amounts or claims information, in response to requests related to the WOTC program. Central office handles all WOTC requests. Forward requests to the Office of Research, Demonstration, and Employment Support (ORDES) for processing. Within ORDES, the Office of Employment Support is responsible for providing SSI and TTW verifications to the SWAs.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0203316160
GN 03316.160 - Disclosures to Employers Who Assist in Administering the Work Opportunity Tax Credit (WOTC) Program with and Without Consent - 02/06/2020
Batch run: 02/06/2020
Rev:02/06/2020