To qualify for the tax credit, the employer must apply for and receive an Employer Certification. To request certification:
- Have the potential new hire complete page one of the
Pre-Screening Notice (IRS Form 8850) by the day of job offer.
- If the new employee indicates potential WOTC eligibility on page one of Form 8850, complete page two of this form.
- Important: There are four date blocks on page two. The date blocks must show that the applicant provided the information (completed the front side of the form 8850) before or on the day the job is offered. Why? Because as an incentive to hire it must be demonstrated the employer learned of the potential WOTC tax credit before the candidate was offered the job.
- Have the new hire complete
ETA Form 9061 (Individual Characteristics Form) after they start.
- If the individual has ever worked for the company in the past, they will not meet eligibility for the WOTC.
- If the new employee is a veteran, please include a copy of their DD 214. If they are a disabled veteran, include a copy of their VA letter showing their VA rating (percentage of disability). If you cannot get these documents right away, please include a note letting us know that you will be sending the document soon.
- Why is this important? If you include the DD 214 or VA letter, we will move your application to the front of the line for processing. However, without those additional documents, it will be necessary for you to have the new employ sign a VA Informed Consent Form so we can request the information from the VA – which is a longer process.
- Request certification by following the link to the
online WOTC portal and entering the information collected on the 8850 and 9061 within 28 days of the time the applicant starts work. Using the automated system is easy, will save you time, and has the potential to get your tax credit to you faster. Note: If you use the automated system you must retain the 8850, 9061 and any other substantiating documentation for your records per IRS document retention guidelines.
OR
- Request certification by mailing the completed Pre-Screening Notice and Certification Request for the Work Opportunity Credit, Individual Characteristics Form, and any supporting documents within 28 calendar days after the applicant starts work to:
Oregon Employment Department
WOTC Unit, Room 201
875 Union Street NE
Salem, OR 97311
Due to the high volume of incoming applications, the WOTC Unit is unable to verify receipt of mailed applications by phone. Use of certified mail or equivalent is recommended for confirming receipt of applications submitted using the US Postal Service. Once mailed applications have been received and keyed by WOTC staff their status can be seen by logging-in to the
online WOTC portal.
Important Note:
The timeliness of the request is determined by postmark date or electronic submission date stamp.
Please note that the timely filing provision is part of the eligibility criteria for the tax credit. The timeliness requirement cannot be waived. Incomplete applications are not accepted.
If the request is timely and the applicant is eligible, an Employer Certification authorizing the tax credit will be returned to the business.
At the end of the tax year, claim the credit on your WOTC certified employee(s) by completing IRS Form 5884.
Filing reminders:
- Form 8850 (Pre-Screening Notice and Certification Request for the Work Opportunity Credit) must be complete with signatures appearing in ink or pencil, or signed electronically.
- An untimely application will result in the denial of the certification request.
- Keep copies of the documents mailed and the determination letter received.
Federally subsidized on-the-job training (OJT) programs and the WOTC
For a potential WOTC target group member that is about to begin an On-the-Job Training (OJT) program, mail a completed certification request to the WOTC Unit no later than 28 calendar days after the individual begins the OJT experience. The OJT start date is treated as the employment start date when determining Employer Certification eligibility.
Consultants:
To set up a new consultant account
CLICK HERE to contact a WOTC representative.
Important notes for submitting documentation:
We will try to get supporting documentation for the following WOTC-eligible groups. These WOTC-eligible groups do not need to provide documentation for in-state certification requests unless our office requests it.*
- Ex-felon, proof of felony conviction, work-release, or release within one year of hire
- Long-Term Unemployment Recipient
- Long-Term Family Assistance Recipient (long-term TANF)
- Supplemental Nutritional Assistance Program (SNAP)
- Supplemental Security Income (SSI)
- Ticket to Work
- Temporary Assistance for Needy Families (IV-A Recipient)
- Veteran SNAP or Unemployed Veteran
- Vocational Rehabilitation
*Please note: Empowerment Zone, Rural Renewal County, and Summer Youth categories do not apply in the state of Oregon.
The WOTC program can get documents proving a Veteran's active-duty service from the Servicemember Civil Relief Act (SCRA) for service after Sept. 29, 1985. You don't need to submit SCRA documentation.
We recommend that you submit the following documentation with certification requests for these WOTC-eligible groups:
- Veteran disability rating letter (proof of 10% or higher service-connected disability rating)
- Veteran service documentation for service completed before Sept. 30, 1985.
- We can request this documentation from the National Archives but providing it may speed up the process.
To obtain proper documentation for either of the Disabled Veteran categories (Bb or Bc), Veterans can:
- Request a Summary of Benefits Letter from the Oregon Department of Veteran Affairs by emailing ORVets.benefits@ODVA.oregon.gov or by calling 503-373-2085.
- Call 1- 800-827-1000 and request their Tax Abatement Letter or a new Summary of Benefits Letter be sent.
- Use www.VA.gov or the VA app, and generate their own Summary of Benefits Letter to print, email, or save a digital version.
- Use the "Ask VA" messaging system from inside the VA.gov account to request the Tax Abatement Letter be resent or to request a new Summary of Benefits Letter. If they use a secure account, the VA can email the letter to the Veteran.
Notes for out-of-state certification requests:
- We will ask each state for information. If you send benefit or wage documentation, it may help speed up the process.
- Providing Empowerment Zone, Rural Renewal County, and Summer Youth proof of age (18-39) and address documentation may help speed up the process.