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FL · Tax Credit

Florida Workforce Training Tax Credits: What Employers Can Claim

The federal Work Opportunity Tax Credit (WOTC) has lapsed: it covers only workers who began on or before December 31, 2025, and Congress has not extended it as of the IRS page updated July 20, 2026. Florida has its own small credits: the Rural Job Tax Credit ($1,000 per new job in qualifying rural counties) and the Individuals with Unique Abilities credit (up to $1,000 per eligible worker). Florida's apprentice and intern credit has closed.

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  • State pre-filled: FL
  • Program type pre-filled: tax_credit
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HOW IT WORKS

Four steps, in this order.

  1. 1

    Check the federal WOTC status before relying on it

  2. 2

    Confirm your county qualifies for the Rural Job Tax Credit

  3. 3

    Apply and get approval before taking any state credit

  4. 4

    Claim on the return the agency names

3 VERIFIED PROGRAMS

Where the Florida money comes from.

Run by Florida Department of Revenue and FloridaCommerce (state credits); IRS and Department of Labor (WOTC). Every figure is from an official page, linked on each card.

Work Opportunity Tax Credit (WOTC), federal

Lapsed for hires after 2025
LAPSED
WHAT YOU GET

When in force: 40% of up to $6,000 of first-year wages for certified hires from targeted groups. For hires after 2025 it is not currently available.

HOW MUCH

40% of up to $6,000 of wages (up to $2,400 per hire) for workers who began on or before December 31, 2025.

WHO RECEIVES THE MONEY

Your business, as a federal income tax credit. Screening and certification go through the state workforce agency.

WHO QUALIFIES
  • Hire belongs to one of 10 targeted groups and is certified by the state agency
  • Employer submits Form 8850 within 28 days of the start date
  • Worker must have begun on or before December 31, 2025 to qualify now
Before you start: Certification is required before you claim the credit.
HOW TO APPLY
  1. 1Screen new hires and file Form 8850 within 28 days
  2. 2Wait for state certification
  3. 3Claim on Form 5884

Deadlines and windows: Authorization lapsed after December 31, 2025. A retroactive extension would be by act of Congress, which had not happened as of the IRS page updated July 20, 2026. Continue screening in case it returns.

SOURCE: IRS.GOV

Florida Rural Job Tax Credit

$1,000 per new rural job
OPEN, FIRST COME
WHAT YOU GET

$1,000 per qualified new employee, plus $500 more if the worker is a welfare transition program participant.

HOW MUCH

$1,000 a job; up to $500,000 of credits per business per year; $5 million statewide cap per year.

WHO RECEIVES THE MONEY

Your business, as a credit against sales tax or corporate income tax.

WHO QUALIFIES
  • Eligible industry such as manufacturing, agriculture, lodging, research or multistate call centers
  • Located in a rural area of opportunity or a qualifying low-population county
  • New business: at least 10 qualified employees. Existing business: 20% more employees (under 50 staff) or 10 more (50 or more)
  • Employees work at least 36 hours a week for at least 3 months
Before you start: Yes. FloridaCommerce must approve the application before you take the credit.
HOW TO APPLY
  1. 1File Form RU-J with FloridaCommerce
  2. 2Wait for approval
  3. 3Take the approved credit on your Florida sales tax return (Form DR-15) or corporate return

Deadlines and windows: Applications are considered in the order received until the annual $5 million cap is reached. Confirm the current window with FloridaCommerce.

SOURCE: LEG.STATE.FL.US

Florida Individuals with Unique Abilities Tax Credit

$1 per hour worked, up to $1,000 per worker
OPEN, FIRST COME
WHAT YOU GET

$1 for each hour an eligible employee with a disability worked, up to 1,000 hours.

HOW MUCH

Up to $1,000 per employee and $10,000 per taxpayer each year. $5 million statewide for each state fiscal year 2024-25 through 2026-27.

WHO RECEIVES THE MONEY

Your business, as a credit against Florida corporate income tax.

WHO QUALIFIES
  • Employee has a disability as defined in section 413.801, Florida Statutes
  • Employed by you for at least 6 months
  • Business located in Florida
Before you start: Yes. The Department of Revenue must approve before you take the credit.
HOW TO APPLY
  1. 1Apply online or file Form F-11992 with the Department of Revenue
  2. 2Report employees and hours worked
  3. 3Take the credit on the return once approved

Deadlines and windows: Available for tax years beginning 2024 through 2026; first come, first served; the statute expires July 1, 2027. Unused credit carries forward 5 years.

SOURCE: LEG.STATE.FL.US
AVOID THESE

What gets Florida Tax Credit claims denied.

STRAIGHT ANSWERS

Florida Tax Credit questions.

Is WOTC still available in 2026?

Not for new hires after December 31, 2025, unless Congress extends it retroactively. It has lapsed and been revived before. Keep screening and check the IRS page.

SOURCE: IRS.GOV
Can I still claim WOTC for 2025 hires?

Yes. Credits for wages from workers who began on or before December 31, 2025 remain claimable, subject to certification deadlines.

SOURCE: CONGRESS.GOV
Does Florida have a credit for hiring apprentices or interns?

It did. The Experiential Learning Tax Credit paid $2,000 per apprentice or intern but covered tax years 2022 to 2025 only.

SOURCE: FLORIDAREVENUE.COM
How do I apply for the Rural Job Tax Credit?

File Form RU-J with FloridaCommerce. Approved credits are taken on the sales tax return.

SOURCE: FLORIDAREVENUE.COM

How we checked. Every fact on this page comes from a state agency, a local workforce board or federal regulation, read on . Where a board publishes nothing, we say so instead of guessing. Programs and funding change often; confirm with the program before you commit. Written by Jason Meehl, founder of Reimbursa. Found an error? Email hello@reimbursa.com.

OTHER PROGRAMS IN FLORIDA

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