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Instructions for Form 8850

Department of the Treasury

Internal Revenue Service

(Rev. March 2016)

Pre-Screening Notice and Certification Request for the Work Opportunity Credit

sign Form 8850 no later than the date for submitting the form

General Instructions

to the SWA.

Section references are to the Internal Revenue Code unless

If the job applicant began working for the employer on or

otherwise noted.

after January 1, 2015, and on or before May 31, 2016, Form

Future Developments

8850 can be completed and signed as described above at

any time as long as it is completed, signed, and submitted to

For the latest information about developments related to

the SWA by June 29, 2016.

Form 8850 and its instructions, such as legislation enacted

after they were published, go to

Instructions for Employer

What's New

When and Where To File

The Protecting Americans from Tax Hikes Act of 2015 made

the following changes.

Do not file Form 8850 with the Internal Revenue Service.

The work opportunity credit has been extended to cover

Instead, you must generally submit it to the SWA of the state

certain individuals who began working for you after

in which your business is located (where the employee

December 31, 2014, and before January 1, 2020. For

works) no later than the 28th calendar day after the date the

information about transitional relief, see

Who Should

member of a targeted group begins working for you.

Complete and Sign the Form

and

When and Where To

File.

However, for members of targeted groups who began

Empowerment zone designations have been extended to

working for you on or after January 1, 2015 (January 1, 2016,

cover 2015 and 2016. For details, see

Empowerment

Zones.

for qualified long-term unemployment recipients), and on or

A new targeted group has been added for qualified

before May 31, 2016, you have until June 29, 2016, to submit

long-term unemployment recipients who begin work after

Form 8850 to the SWA.

2015. For details, see

Members of Targeted

Groups.

Although facsimile filing of Form 8850 is permitted, not all

Purpose of Form

states are equipped to accept a faxed copy of Form 8850.

Contact your state WOTC coordinator as discussed below

Employers use Form 8850 to pre-screen and to make a

and see Notice 2012-13 for details. Notice 2012-13, 2012-9

written request to the state workforce agency (SWA) of the

I.R.B. 421, is available at

state in which their business is located (where the employee

works) to certify an individual as a member of a targeted

group for purposes of qualifying for the work opportunity

Although electronic filing of Form 8850 is permitted, not all

credit.

states are equipped to receive Form 8850 electronically.

Submitting Form 8850 to the SWA is but one step in the

Contact your state WOTC coordinator as discussed next and

process of qualifying for the work opportunity credit. The

see Announcement 2002-44 and Notice 2012-13 for details.

state work opportunity tax credit (WOTC) coordinator for the

You can find Announcement 2002-44 on page 809 of Internal

SWA must certify the job applicant is a member of a targeted

Revenue Bulletin 2002-17 at

group. After starting work, the employee must meet the

minimum number-of-hours-worked requirement for the work

To get the name, address, phone and fax numbers, and

opportunity credit. Generally, an employer elects to take the

email address of the WOTC coordinator for your state, visit

credit by filing Form 5884, Work Opportunity Credit.

the Department of Labor Employment and Training

However, a tax-exempt organization that hires a qualified

Administration (ETA) website at

veteran should report the work opportunity credit on Form

5884-C, Work Opportunity Credit for Qualified Tax-Exempt

Organizations Hiring Qualified Veterans.

Never attach Form 8850 to a tax return or otherwise

send it to the IRS, regardless of the employee's

You must receive the certification from the SWA

targeted group. Form 8850 must be submitted to

before you can claim the related credit on Form

CAUTION

the SWA of the state in which your business is located

5884 or Form 5884-C.

CAUTION

(where the employee works).

Who Should Complete and Sign the

Additional Requirements for

Form

Certification

If the job applicant will begin working for the employer after

In addition to filing Form 8850, you must complete and send

May 31, 2016, the job applicant gives information to the

to your state WOTC coordinator either:

employer on or before the day a job offer is made. This

ETA Form 9062, Conditional Certification Form, if the job

information is entered on Form 8850. If the employer believes

the applicant is a member of a targeted group (as defined

applicant received this form from a participating agency (for

example, the Jobs Corps); or

under

Members of Targeted

Groups), the employer

completes the rest of the form no later than the day the job

ETA Form 9061, Individual Characteristics Form, if the job

offer is made. Both the job applicant and the employer must

applicant did not receive a conditional certification. Additional

Mar 18, 2016

Cat. No. 24833J

Instructions For Form 8850 - Pre-Screening Notice And Certification Request For The Work Opportunity Credit - 2016

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