The IRS has provided additional guidance and transitional relief for employers claiming the WOTC. Employers that hire members of targeted groups are provided additional time beyond the 28-day deadline for submitting the pre-screening and certification forms to designated local agencies (DLAs).
Employers that hire a member of a targeted group from Jan. 1, 2012 through March 31, 2013, other than a qualified veteran, will be considered to have satisfied the requirements if a completed Form 8850 to request certification is submitted to the DLA by April 29, 2013.
Target groups that could still qualify for the WOTC savings for previous new hires include:
Recipients of assistance under Aid to Families with Dependent Children (AFDC) or its successor program, Temporary Assistance for Needy Families (TANF)
Recipients of SNAP (food stamps)
Recipients of Supplemental Security Income (SSI)
Vocational rehabilitation referrals
Designated community residents living in a Rural Renewal County
Summer youth employees
As for the veteran target groups, employers that hire qualified veterans from Jan. 1, 2013, through March 31, 2013, have until April 29, 2013, to submit a completed Form 8850 to the DLA to request certification.