Which incentive is typically offered to employers hiring job seekers with disabilities?

• A. Federal tax credits
• B. Requirement to hire regardless
• C. Penalties
• D. None

Answer: (A)

Federal tax credits are used to encourage employers to hire job seekers with disabilities. The most common incentive is the Work Opportunity Tax Credit, which provides a credit against the employer’s federal tax liability for qualifying hires, including individuals with disabilities. The amount varies based on wages and eligibility, but it’s typically a meaningful sum per eligible employee. To claim the credit, employers usually start with pre-screening forms (such as IRS Form 8850) through the state workforce agency to obtain certification, then file IRS Form 5884 to claim the credit. Other options like a mandatory hire, penalties, or no incentive do not reflect how this hiring incentive works.