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For hires covered by the Work Opportunity Tax Credit (WOTC), the employer and applicant must complete IRS Form 8850 on or before the employer offers the job. The employer then has 28 calendar days after the employee starts work to submit Form 8850 and the required Department of Labor form to the appropriate state workforce agency—not the IRS. But IRS guidance says WOTC does not apply to employees who start after December 31, 2025, and marks Form 8850 no longer in use. Employers considering 2026 hires should verify whether a later law has extended the credit before starting a new application.
Is the Work Opportunity Tax Credit available for 2026 hires?
As of October 4, 2026, the IRS says the credit does not apply to employees who begin work after December 31, 2025, and its Form 8850 status page says the form is no longer in use. The official IRS and Department of Labor materials cited here do not establish whether Congress later extended the credit. Do not assume a 2026 hire qualifies: check for enacted legislation and updated IRS and DOL instructions before attempting to file.
The deadlines below describe the certification process for hires within the period covered by the IRS guidance. The IRS describes WOTC as a federal credit for employers that hire and obtain certification for members of specified targeted groups. Certification is not automatic, and a completed screening form alone does not establish eligibility. IRS: Work Opportunity Tax Credit · IRS: Form 8850 status
What are the WOTC deadlines?
| When | What the employer must do | Why it matters |
|---|---|---|
| On or before the job offer | Employer and applicant complete and sign Form 8850. | The prescreening date is tied to the offer, not the employee’s first day. |
| Within 28 calendar days after the employee starts | Submit Form 8850 with ETA Form 9061 or ETA Form 9062 to the appropriate state workforce agency. | This is the filing deadline for the certification request. For a mailed application, DOL guidance says the postmark must be no later than day 28. |
| After the state agency reviews the application | Respond to requests for missing information by the deadline in the agency’s notice; wait for certification before claiming the credit. | Incomplete applications can be denied, and certification is required before the employer claims WOTC. |
The 28-day period is measured from the employee’s start date, not from the offer date. DOL says the forms go to the state workforce agency for the state where the employer’s business is located and the employee works. DOL: WOTC filing instructions · DOL: WOTC procedural guidance
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How employers complete the certification process
1. Complete Form 8850 by the offer date
For a hire covered by WOTC, the employer and applicant complete and sign IRS Form 8850 on or before the date the employer offers employment. Keep the screening record and check that the form is complete. Form 8850 is a prescreen; it is not the state agency’s certification decision.
2. Choose the required ETA form
Submit Form 8850 with either ETA Form 9061, the Individual Characteristics Form, or ETA Form 9062, the Conditional Certification. The state agency’s instructions determine any supporting documentation and accepted filing method. For an applicant in the Qualified Long-Term Unemployment Recipient group, DOL identifies ETA Form 9175 as an additional form.
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3. File with the state agency within 28 calendar days
Send the forms to the relevant state workforce agency, not to the IRS. Follow that agency’s current portal, mailing, or fax instructions and retain proof of submission. DOL guidance says state agencies must offer at least two acceptable submission methods among electronic filing, postal mail, and fax; electronic filing is not a universal federal requirement. For mail, the application must be postmarked by the 28th calendar day after the employee starts.
4. Track agency notices and obtain certification
Monitor the application and respond to requests for missing information by the deadline stated in the agency’s notice. Timely submission of complete forms matters: DOL guidance says incomplete applications can be denied. Do not claim the credit until the state agency certifies the employee.
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Which hires may qualify, and how much is the credit?
The IRS 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 eligibility criteria. An applicant’s answers on Form 8850 do not by themselves prove qualification; the state agency must certify the hire.
For the general first-year calculation described in the IRS FAQ, an employer may claim 40% of up to $6,000 in qualified wages when the employee performs at least 400 hours of service—a usual maximum of $2,400. For 120 to 399 service hours, the rate is 25% of qualified wages. These are general figures, not a guaranteed credit or a universal maximum: certain veterans have higher wage caps, and certain long-term family assistance recipients may have qualified wages in a second year. IRS: WOTC targeted groups and calculation
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How do employers claim the credit after certification?
| Employer type | Who may qualify for this claim route | Forms and tax liability |
|---|---|---|
| Taxable employer | Generally, a certified hire in an eligible targeted group. | Generally calculates the credit on Form 5884 and claims it through Form 3800 as a general business credit against income tax, subject to applicable limits. |
| Eligible tax-exempt employer | Qualified veterans only. | Claims using Form 5884-C against the employer’s payroll tax liability. |
These are distinct claim routes; tax-exempt organizations cannot use the WOTC route for every targeted group. Consult the current IRS form instructions for the relevant tax year. IRS: WOTC claim forms
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Where to find state-specific filing instructions
Each state workforce agency sets out its current submission channel and may specify the address or portal, supporting documents, and other filing details. Use the agency for the state where the employer’s business is located and the employee works; do not rely on another state’s instructions. DOL’s WOTC page provides federal filing guidance and directs employers to state agencies for submission. U.S. Department of Labor: WOTC
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