Step 1 - Candidate Requirements

The HCTC was created to help:

• Pension Benefit Guaranty Corporation (PBGC) payees who are 55 years old or older and
• Trade-affected individuals whose former employers are Trade Adjustment Assistance (TAA) certified.

If you or a family member belong to one of these groups, then you meet the Candidate Requirements and you will receive an  HCTC Program Kit in the mail when the HCTC Program is notified by your state workforce agency or the PBGC that you are potentially eligible for the tax credit. If you are the family member of a PBGC, TAA, or ATAA/RTAA recipient and qualify for the HCTC due to that PBGC payee or TAA recipient's enrollment in Medicare, or as a result of a divorce or death, please contact the HCTC Customer Contact Center at 1-866-628-HCTC (4282).

If you have not received the Program Kit in the mail, unfortunately, you or your family member likely is not a recipient of PBGC or TAA benefits. If that is the case, you do not meet the Candidate Requirements and therefore are not eligible for the tax credit. Please note, however, that it can take the PBGC or your state some time after your company's PBGC trustee date or TAA certification to notify the HCTC Program about the event, which, in turn, may delay the mailing of a Program Kit.

Who To Contact With Questions About Candidate Requirements
If you have questions about pension benefits from the PBGC, call the PBGC at 1-800-400-7242.

If you have questions about trade adjustment assistance (TAA) benefits, please call your state through your local unemployment office or state workforce agency. You also can call the U.S. Department of Labor at 1-877-US-2JOBS to get the phone number of an unemployment office in your area.

Go to Step 2 - General Requirements.
Return to the HCTC Program home page.
Go to the HCTC Quick References page to view a glossary of terms, FAQs and additional resources.