For hires covered by the Work Opportunity Tax Credit (WOTC), complete IRS Form 8850 on or before the job offer, then send it with ETA Form 9061 or 9062 to the relevant state workforce agency within 28 calendar days after the employee starts. There is an important 2026 qualification: the IRS says WOTC does not apply to employees who begin work after December 31, 2025, and marks Form 8850 as no longer in use. The official guidance cited here does not establish whether Congress later extended the credit, so verify current law before starting a certification request for a 2026 hire. IRS Form 8850 status
Is WOTC available for hires in 2026?
The IRS states that the credit does not apply to employees who begin work after December 31, 2025, and that Form 8850 is no longer in use. The official IRS and Department of Labor pages cited here do not establish whether a later law extended WOTC. Therefore, do not assume a 2026 hire qualifies: check for enacted legislation and updated IRS and Department of Labor instructions before filing or advising that the credit is available. IRS Form 8850 status
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The steps and deadlines below describe the certification process for hires within the program’s applicable availability period, including employees who started by December 31, 2025, subject to the law and instructions that apply to the particular hire.
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What is the Form 8850 deadline?
The employer and applicant must complete and sign Form 8850 on or before the date the employer offers the job. After the employee begins work, the employer has 28 calendar days to submit the certification request. The deadline is based on the employee’s start date, not the offer date. For a mailed application, the postmark must be no later than the 28th calendar day. Department of Labor filing instructions Department of Labor procedural guidance
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How employers request WOTC certification
- Prescreen by the offer date: Complete Form 8850 with the applicant on or before the date the job is offered. Keep the completed record. This screening form is not the state agency’s certification.
- Choose the supporting ETA form: Submit ETA Form 9061 (Individual Characteristics Form) or, when applicable, ETA Form 9062 (Conditional Certification) with Form 8850. Employers seeking certification for a Qualified Long-Term Unemployment Recipient also use ETA Form 9175.
- File within 28 calendar days of the start date: Send the required forms to the state workforce agency serving the state where the employer’s business is located and the employee works. Do not send Form 8850 to the IRS as the certification application.
- Use the state’s accepted submission method: State agencies provide their own filing instructions and documentation requirements. Federal guidance requires agencies to offer at least two acceptable methods among electronic submission, postal mail, and fax; electronic filing is not a universal federal requirement. Retain proof of submission.
- Respond to agency requests: Incomplete applications can be denied. Track notices from the agency and provide requested information by the deadline in the notice.
- Wait for certification before claiming: The state agency must certify the employee before the employer claims the credit.
For procedural requirements and the consequences of incomplete submissions, see the Department of Labor procedural guidance. Addresses, portals, required documentation and processing times are state-specific; use the relevant agency’s current instructions.
Which forms are used to claim the credit?
The certification application and the tax claim are separate steps. Once the state agency certifies a hire, the employer follows the claim route that matches its tax status.
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| Employer | Eligible hires | Tax forms | Credit applied against |
|---|---|---|---|
| Taxable employer | Certified hires in a WOTC targeted group | Generally, Form 5884 to calculate the credit and Form 3800 to claim it | Income tax, subject to general business credit limits |
| Qualifying tax-exempt employer | Qualified veterans only | Form 5884-C | Employer payroll tax liability |
These routes and limitations are described in the IRS WOTC guidance.
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IRS guidance identifies 10 targeted groups, including certain qualified veterans, formerly incarcerated individuals, designated community residents, vocational rehabilitation referrals, qualifying summer youth employees and recipients of specified assistance programs. Each group has its own criteria. An applicant’s response on Form 8850 does not establish eligibility by itself; the state workforce agency makes the certification determination. IRS WOTC guidance
For the general first-year calculation described by the IRS, an employer may receive a credit of 40% of up to $6,000 in qualified wages when the employee works at least 400 hours—a usual maximum of $2,400. For 120 to 399 hours, the rate is 25% of qualified wages. Some groups, including certain veterans, have higher wage caps; certain long-term family assistance recipients may have qualified wages in a second year. These general figures do not determine the maximum for every group or guarantee a credit for every certified hire. IRS WOTC guidance
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What to check before filing
- Confirm that the hire’s start date falls within a period for which WOTC is authorized under current law.
- Complete and sign Form 8850 by the offer date, not after the employee starts.
- Submit Form 8850 with the applicable ETA form within 28 calendar days of the start date.
- Use the state workforce agency’s current instructions for submission method and supporting documents.
- Keep proof of timely submission, respond to agency notices on time and obtain certification before making a tax claim.
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