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As of October 4, 2026, the IRS says Form 8850 is no longer in use, and the Work Opportunity Tax Credit (WOTC) does not apply to employees who begin work after December 31, 2025. The steps below explain the former process for potentially eligible hires who began work by that date; they are not a filing route for 2026 hires. IRS: Form 8850 is no longer in use.
Who should use these Form 8850 instructions?
These instructions are relevant only to employers handling a hire within the former WOTC program period or a historical request. Form 8850 was a prescreening notice and a written request for a state workforce agency (SWA), also called a designated local agency, to certify that an applicant belonged to a WOTC targeted group. It was not filed with the IRS. The agency was the one for the state where the business was located and the employee worked. See the IRS pages on About Form 8850 and employer certification of new hires.
When did the applicant and employer complete Form 8850?
Under the former procedure, the applicant provided information to the employer on or before the day the job offer was made. If the employer believed the applicant might belong to a targeted group, the employer completed the rest of the form by the offer date. Both the applicant and employer had to sign the form by the time it was submitted. The IRS Instructions for Form 8850 provide the historical requirements.
What was the Form 8850 deadline?
The usual deadline was the 28th calendar day after the employee began work. The clock ran from the employee’s start date—not from the employer’s tax-return due date. The applicable IRS instructions describe the deadline as the “28th calendar day after the date the individual begins working for you.”
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Where did employers send Form 8850?
Employers sent the form to the appropriate state workforce agency, not the IRS. Submission methods varied by state. The IRS instructions allowed fax only where the state agency could receive faxed forms and cautioned that not every state was equipped to accept them. For an earlier hire or historical request, check the relevant state agency’s procedures and records; the federal guidance does not establish a uniform current channel or a general process for late or archived requests.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What happened after submission?
Submitting Form 8850 was only a request for certification, not proof that the employer qualified for a credit. The state WOTC coordinator had to certify the employee as a member of a targeted group, and minimum-hours and other eligibility conditions also applied. The employer then claimed any allowable credit on the applicable tax form. Earlier IRS guidance identifies Form 5884 for taxable employers and Form 5884-C for tax-exempt organizations hiring qualified veterans; those forms relate to eligible earlier hires, not employees starting after the WOTC cutoff. See the IRS overview of the Work Opportunity Tax Credit.
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Historical IRS FAQ guidance described a general 40% rate on qualified wages when an eligible employee worked at least 400 hours in the first year. That historical figure is not an available credit promise for hires beginning in 2026, and Form 8850 alone did not establish eligibility.
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Historical completion and submission checklist
- By the offer date: Obtain the applicant’s information on or before the day the job offer is made. If screening suggests possible targeted-group eligibility, complete the employer portion by that date.
- Before submission: Ensure both the applicant and employer have signed.
- Within 28 calendar days after the start date: Submit the request to the appropriate state workforce agency using a method that agency accepts.
- Do not send it to the IRS: The state agency handled the certification request. Verify agency procedures for the relevant historical hire, especially if considering fax or asking about a late or archived request.
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