If you hire someone whose been unemployed for not less than 27 consecutive weeks at the time of hiring, you may be eligible for a work opportunity credit. The credit amount is up to 40% of first year wages up to $6,000 (top credit of $2,400). There’s no limit on the number of employees for whom you can take the credit. But you must obtain certification for the worker of this status on Form 8850 and submit it to your state workforce agency within 28 days after the start of employment with you.