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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11For hires covered by the Work Opportunity Tax Credit (WOTC), the employer and applicant must complete IRS Form 8850 on or before the job offer date. The employer then submits Form 8850 with ETA Form 9061 or ETA Form 9062 to the appropriate state workforce agency within 28 calendar days after the employee starts work. The state agency—not the IRS—handles the certification request.
There is an important current-status qualification: the IRS says WOTC does not apply to employees who begin work after December 31, 2025, and marks Form 8850 as no longer in use. Check whether an enacted extension and updated federal instructions now cover later hires before starting a new application.
Is WOTC available for employees hired in 2026?
The IRS’s current Form 8850 status page says, “The work opportunity credit does not apply to employees who begin work for the employer after December 31, 2025,” and identifies Form 8850 as no longer in use. The official IRS and Department of Labor materials reviewed for this guide do not establish whether Congress has since extended the credit. Accordingly, do not assume that a 2026 hire qualifies or that an employer can file a new WOTC certification request. Check the latest enacted legislation and updated IRS and DOL instructions before acting. IRS Form 8850 status
For covered hires within the applicable authorization period, the certification steps and deadlines below describe the federal process. State workforce agencies set their own submission instructions and may provide state-specific details.
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What are the Form 8850 deadlines?
| When | What the employer must do |
|---|---|
| On or before the job offer date | Employer and applicant complete and sign Form 8850. The screening form must be completed by the date the employer offers the job; completing it later does not satisfy this prescreen deadline. |
| Within 28 calendar days after the employee starts work | Submit Form 8850 together with ETA Form 9061 or ETA Form 9062 to the relevant state workforce agency. For mailed applications, the postmark must be no later than the 28th calendar day. |
| Before claiming the credit | Obtain state agency certification. The prescreen and application alone do not establish certification or authorize a tax claim. |
The 28-day clock starts on the employee’s start date, not the offer date. The Department of Labor’s WOTC filing guidance describes the deadline as 28 calendar days after the new hire’s start date. DOL WOTC filing instructions DOL procedural guidance
How to submit a WOTC certification request
1. Complete Form 8850 by the offer date
For a hire covered by WOTC, employer and applicant complete and sign IRS Form 8850 on or before the date the employer offers employment. Keep the completed screening record with the hiring documentation. Form 8850 is a prescreening form, not the state agency’s certification.
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2. Choose the appropriate ETA form
Submit Form 8850 with either ETA Form 9061 (Individual Characteristics Form) or ETA Form 9062 (Conditional Certification). ETA Form 9175 is also used for an applicant in the Qualified Long-Term Unemployment Recipient group. Follow the applicable state agency’s instructions about which supporting information to include.
3. Send the forms to the state workforce agency by day 28
File with the designated state workforce agency for the state where the employer’s business is located and the employee works. Do not mail Form 8850 to the IRS as the certification request. State agencies specify the accepted submission channels and documentation requirements. Federal guidance requires each state agency to offer at least two acceptable methods among electronic submission, postal mail, and fax; electronic filing is not a universal federal requirement. If filing by mail, keep proof that the application was postmarked by the 28th calendar day.
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4. Track the application and respond to agency notices
Submit a complete application and retain a copy and proof of delivery. An incomplete or late filing can jeopardize certification. If the agency requests missing information, monitor the notice and respond by the deadline it gives you.
5. Wait for certification before claiming
The state agency determines whether the applicant is a qualifying member of a targeted group. Do not treat a completed Form 8850, a timely submission, or an applicant’s answer as agency approval.
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Which tax forms are used after certification?
The claim route depends on the employer’s tax status. The IRS identifies different forms and eligible claims for taxable employers and qualifying tax-exempt organizations. IRS WOTC program guidance
| Employer | Eligibility and calculation form | Claim form and tax |
|---|---|---|
| Taxable employer | Generally calculates the credit on Form 5884 | Generally claims it on Form 3800 as a general business credit against income tax, subject to applicable limits |
| Qualifying tax-exempt organization | Limited to certified qualified veterans | Uses Form 5884-C to claim the credit against employer payroll taxes |
Certification is required before either route can be used. Follow the current instructions for the relevant tax forms and tax year.
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Who may qualify, and how much is the credit?
The IRS describes 10 targeted groups, including certain qualified veterans, formerly incarcerated individuals, designated community residents, vocational rehabilitation referrals, qualifying summer youth employees, and recipients of specified assistance programs. Each group has specific criteria; identifying with a group on a screening form does not by itself establish eligibility. The state agency must certify the applicant.
For the general first-year calculation described in the IRS WOTC FAQ, the credit is 40% of up to $6,000 in qualified wages when the employee performs at least 400 hours of service—usually a maximum of $2,400. For 120 to 399 hours, the rate is 25% of qualified wages. These are general figures, not a universal maximum: some groups, including certain veterans, have higher wage caps, and certain long-term family assistance recipients may have second-year qualified wages. The IRS FAQ entry containing these calculation rules was added September 24, 2021; check current tax-year instructions for applicable details.
What employers should verify with their state agency
- Which submission channels the agency currently accepts and where to send or upload the forms.
- What supporting documentation the agency requires for the applicant’s claimed targeted group.
- How the agency handles incomplete applications and how to respond to a request for more information.
- Whether current federal law and updated instructions authorize WOTC applications for employees who start after December 31, 2025.
Addresses, portals, documentation rules, and processing times vary by state, so use the relevant state workforce agency’s current instructions rather than relying on another state’s process.
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