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Tax Blog

Deadline for Work Opportunity Tax Credit

The Work Opportunity Tax Credit or the WOTC was extended last December as part of the Protecting Americans from Tax Hikes or PATH. PATH retroactively extended dozens of tax provisions regarding motor complexes to race horse to the Earned Income Tax Credit. The WOTC is a very valuable tax credit for those participating in the program. The hiring window was extended to January 1, 2016 to August 31, 2016.

The Center for Financial, Legal & Tax Planning wants to remind all of the employers out there that this Wednesday is the deadline to Request Certification for new hires. In order to be eligible, the new hires must be one of the following and be certified within 28 days after the new hire begins work:

  1. Qualified IV-A Temporary Assistance for Needy Families (TANF) recipients

  2. Unemployed veterans, including disabled veterans

  3. Ex-felons

  4. Designated community residents living in Empowerment Zones or Rural Renewal Counties

  5. Vocational rehabilitation referrals

  6. Summer youth employees living in Empowerment Zones

  7. Food stamp (SNAP) recipients

  8. Supplemental Security Income (SSI) recipients

  9. Long-term family assistance recipients

  10. Qualified long-term unemployment recipients

The certification is done by filing IRS form 8850 with the state workforce agency. When creating the tax return, the tax is first figured on form 5884 and them is claimed on form 3800.

Form 8850 can be accessed on the IRS’s website by clicking the following link:

To find your State WOTC Coordinator, click below for an all 50 state, plus Virginia Islands and Puerto Rico map provided by the US Department of Labor.

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