The Department of Labor has issued Training and Employment Guidance Letter 8-13 detailing “Work Opportunity Tax Credit (WOTC) Procedural Guidance During Authorization Lapse.” As we have seen in previous hiatus situations, the State Workforce Agencies (SWA) are instructed to continue processing all timely filed certification request for individuals hired before Jan 1, 2014. Further, the SWA’s are directed to accept and mark as timely all certification requests received during the hiatus and to hold the forms until the program is renewed. It is important to understand that the 28 day 8850 filing deadline is still in effect and will be enforced by the SWA’s.
Says the notice:
SWAs must accept and fully process (i.e. issue certifications or denials) all timely filed WOTC certification requests for employers’ new hires made on or before December 31, 2013
SWAs must accept, date stamp, log, and retain certification requests for employers’ new hires made on or after January 1, 2014, until informed otherwise by ETA. States may not issue eligibility certifications unless the program is reauthorized.