Work Opportunity Tax Credit.

Overview

What it does.

IDES continues to process eligible earlier certifications and retain later submissions while awaiting federal action. Employers should not count on a credit for 2026 hires unless official reauthorization guidance is issued.

Best for: Reference when evaluating qualifying hires made before the current authorization lapse or monitoring reauthorization.

Eligibility

Who and what may qualify.

Eligible applicants

• Employers seeking certification for hires from federally defined target groups, subject to federal authorization for the employee's start date

Applicants excluded by the source

• Self-employed individuals claiming the credit for themselves

Eligible uses

• Federal income-tax credit tied to qualified wages and eligible hires

Uses excluded by the source

• Claiming a credit for hires outside authorized dates unless Congress reauthorizes the credit

Application

How to start.

1. Review the current authorization notice on the IDES page.
2. Submit certification requests through the IDES online portal when applicable.
3. Claim any allowed credit through the federal tax process after certification.

Timing: IDES accepts, date-stamps, logs, and retains certification requests for 2026 start dates, but the credit remains unauthorized pending federal action.

Planning notes

Limits to account for.

• Do not treat the credit as available for 2026 hires without reauthorization.
• Certification and tax filing requirements apply.

Consult a tax professional and current IDES guidance before relying on the credit.

Evidence

Official sources.

• Work Opportunity Tax CreditIllinois Department of Employment Security · accessed 2026-07-10