Benefit Your Business
How Do You Apply?
On January 3, 2013, the President signed into law the
American Tax Payer Relief Act of 2012 (the Act), which
authorizes an extension of the WOTC program. In summary,
Extends authorization for all veteran target groups
(including those implemented under the VOW to Hire
Heroes Act) to December 31, 2013.
Retroactively reauthorizes all WOTC non-veteran
target groups, from December 31, 2011 to December
Retroactively reauthorizes the Empowerment Zones,
which determines eligibility for the summer youth
target group, from December 31, 2011 to December 31,
NOT reauthorize the Recovery Act disconnected youth
and Recovery Act unemployed veteran target groups.
The new forms have
The new forms have arrived:
Form 8850, Form 8850 Instructions and Form 9061. These new forms need to be used
for any Work Opportunity Tax Credit application filed
after October 29, 2012.
For more information, please visit the USDOL Employment
and Training Administration Web Site
Effective November 22, 2011 President Obama signed into
law The Vow to Hire Heroes Act of 2011 which extends
prior WOTC categories: the Veterans receiving SNAP
benefits, Veterans with a service connected disability
and Veterans with a service connected disability
unemployed for at least 6 months and created a new
target group for Unemployed Veterans (similar to
the Recovery Act of 2009) unemployed for at least 4
weeks for a tax credit of up to $2,400 or
unemployed for at least 6 months for a tax credit up to
How Do You Apply?
Contact the DOL Work Opportunity Tax Credit Unit at (860)
263-6060 to obtain The Pre-Screening Notice and
Certification Request for the Work Opportunity Credit (Form
8850) and the Individual Characteristics Form (ETA 9061) or
download the forms from the
Your qualified new employee completes page 1 of Form 8850
prior to the start work date.
The employer completes page 2 of Form 8850.
Both you and the employee complete Form ETA 9061 to identify
the potential WOTC group and to provide other relevant
information. DOL tax credit staff will obtain eligibility
documentation for any CT TANF or Supplemental Nutritional
Assistance Program (SNAP) recipient, although the
employer must provide the employee's authorization
to release SNAP information.
The Form JS-182 must also be provided when requesting the target
groups, Vocational Rehabilitation Referral and
Ticket-To-Work. The employer obtains eligibility
documentation for any other WOTC group member. Refer to page
2 of the Form ETA 9061 for examples of eligibility
For hire dates on or before December 31, 2006, submit the
completed Form 8850 within 21 days of the employee’s start
work date, and for hire dates on or after January 1, 2007,
submit the completed Form 8850 within 28 days of the
employee’s start work:
Work Opportunity Tax Credit Unit
CT Department of Labor
200 Folly Brook Blvd.
Wethersfield, CT 06109
**When possible, please submit the Form 8850, Form 9061,
evidentiary documentation (if required, see pg. 2 of Form 9061)
and JS-182 (if needed, for groups listed above) together.**
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