Notice 2015-13: Employers provided additional time for WOTC submissions

Employers provided additional time for WOTC submissions

The IRS today released an advance copy of Notice 2015-13 that provides employers additional time, beyond the normal 28-day deadline, to submit Form 8850, Pre-screening Notice and Certification Request for the Work Opportunity Credit, to “designated local agencies.”

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Notice 2015-13 [PDF 31 KB] reflects that the Work Opportunity Tax Credit (WOTC) under section 51 was extended by the Tax Increase Prevention Act of 2014, through December 31, 2014. The credit had previously terminated for employees who began work on or after January 1, 2014.

One of the requirements for an employer to claim the credit for wages paid is that the appropriate state labor agency provide certification of the employee’s targeted status, and the employer generally has until 28 days after the employee begins work to make a request for certification. The extension of the WOTC for 2014 was not enacted until December 19, 2014.

Today’s IRS notice provides that an employee who hired a targeted employee during 2014 has until April 30, 2015, to submit the certification request.

Notice 2015-13 notes that, until certification is actually received, the employer cannot claim the credit.

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