How does an employer apply for the WOTC?
To receive a Certification that allows an employer to claim the tax credit, the employer must submit:
- IRS Form 8850 (Pre-Screening Notice and Certification Request)
and Instructions
- New hire completes, signs, and dates front of the form by date job is offered
- Employer or employer’s representative completes, signs, and dates the back (page 2) of the form
- Signatures must be original
- NO 8850 with photocopied signatures and NO faxed 8850 will be certified
- ETA Form 9061 (Individual Characteristics Form)
- Employer or employer’s representative and/or new hire completes, signs and dates the one-sided form
- If new hire has been conditionally certified as belonging to a target group, the employer completes the bottom portion of the ETA Form 9062, signs and dates it. This form takes the place of the 9061.
- Mail completed and signed 8850 and 9061/9062 forms to:
Minnesota Department of Employment and Economic Development
WOTC Unit
332 Minnesota St., Suite E200
St. Paul, MN 55101-1351
- The signed original 8850 form must be postmarked by the U.S. Postal Service within 28 calendar days following the job start date. Week-ends and holidays are taken into account when determining the timeliness of the submittal. Applications filed late will be denied.
- The WOTC Unit will issue a written notice to the employer stating the results of the employer's Certification request.
Comments to Employers
- Please use the up-to-date versions of the 8850 form (Rev. 6-07) and the 9061 form (June 2007).
- The WOTC Unit will verify employee eligibility for the target group(s) checked on the 8850 and 9061 forms and will notify the employer to provide specific documentation only when needed. For target groups 4 and 6 only, the employer is asked to send proof of age and proof of residence of employee at time of hire, along with the mailed 8850 and 9061 forms.
- There are Spanish versions of the 8850 and 9061 forms which the employer may use to help job applicants complete the required forms in English. The Spanish versions do not replace the forms in English which must be submitted.
- To claim the tax credit when filing a federal business tax return, use IRS form 5884.