WOTC Extended Deadline for 2014 IRS 8850 Form Filing

IRS Notice 2015-13, “Work Opportunity Tax Credit (WOTC) Extension For 2014.” The notice may be accessed at www.irs.gov/pub/irs-drop/n-15-13.

Employers have until April 30, 2015 to file certification requests (IRS Form 8850) with the appropriate state workforce agency for workers hired from January 1 through December 31, 2014. The Notice states:

“Because the Act extended the WOTC retroactively for 2014 for members of targeted groups, employers need additional time to comply with the requirements
of Section 51(d)(13)(A). Accordingly, a taxable employer that hired a member of a targeted group . . . or a qualified tax-exempt organization that hired a qualified veteran . . . on or after January 1, 2014 and before January 1, 2015, will be considered to have satisfied the requirements of Section 51(d)(13)(A)(ii) if its submits the completed Form 8850 to the appropriate DLA to request certification not later than April 30, 2015. A timely request for certification does not eliminate the need for the employer to receive a certification before claiming the credit.”

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