Work Opportunity Tax Credit (WOTC) Program
How Can Employers Participate in WOTC?
The employer must apply for and receive certification from the Ohio Department of Job & Family Services before they can claim these tax credits on their federal tax returns.
To apply:
1) Complete the one page IRS 8850 -"Pre-Screening Notice and Certification Request" by the day the job offer is made. The 8850 is a one-page two-sided IRS form which opens the request for a Tax Credit. This form is to be used without modification of content. Stamped signatures, write-overs or whiting out of names or dates is unacceptable. The front should be completed by the employee, signed and dated; the back is completed by the employer, signed and dated.
2) Complete, sign and date the one page ETA 9061- "Individual Characteristics Form" (completed by the employee or the employer/employer representative),and any required supporting documentation for the corresponding target group; and
3) The original signed IRS 8850 must be postmarked within 28 calendar days of the new hire's employment start date. Employers and their representatives are encouraged to submit the ETA 9061 along with the IRS Form 8850 when requesting certification for a target group to mailing address: The Ohio Department of Job and Family Services, Bureau of Support Services/WOTC Section, P. O. Box 1618, Columbus, Ohio 43216-1618 or the physical address: The Ohio Department of Job and Family Services, Bureau of Support Services/WOTC Section, 4020 East Fifth Avenue, Columbus, Ohio 43219.
