Can both WOTC and Welfare to Work (WtW) credits be claimed for the same employee?
If an employer takes the WtW credit, that individual does not qualify as a member of a WOTC-targeted group. An employer cannot claim both credits with respect to the same individual in any 1 taxable year. The WtW credit may be claimed for the second-year wages of a qualifying individual regardless of whether the employer took WOTC or WtW for the first-year wages.
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