WOTC Extension: Form 8850 Filing Deadline Extended for Individuals Hired between 12/31/11 and 4/1/13
Noting that the uncertainly around the Work Opportunity Tax Credit and its prolonged hiatus in 2012 affected employers’ hiring and tax planning strategies, the IRS has issued notice 2013-14 that provides “transition relief” for employers to submit WOTC certification
requests for any employee hired after December 31, 2011, and before April 1, 2013.
The deadline for submission of these forms is April 29, 2013 While this is not unprecedented
– recall a similar, albeit much shorter transition relief was enacted as part of the
Vow to Hire a Hero Act of 2011 – this transition relief in unique in its length (15
months) and the fact that it includes all active WOTC categories.
From the notice:
Because the WOTC was extended retroactively for 2012 for members of targeted
groups (other than qualified veterans), employers need additional time to comply with
the requirements of § 51(d)(13)(A) for those targeted groups. Similarly, because the
WOTC for qualified veterans was set to expire for qualified veterans hired after December
31, 2012, employers that hire qualified veterans after December 31, 2012, may also
need additional time to comply with the requirements of § 51(d)(13)(A). For these
reasons, the Treasury Department and the IRS have determined that it is appropriate
to provide employers with additional time to file Form 8850 with a DLA (State Workforce
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