WOTC Guidance
- ETA Handbook 408
- Addendum
The 3rd edition of ETA Handbook No. 408, published in November 2002, and its August 2009 Addendum provide important information on the WOTC program.
WOTC Training and Employment Guidance Letters (TEGLs)
VOW to Hire Heroes Act of 2011
To transmit revised WOTC forms and instructions, which were updated to reflect the amendments and new provisions in the VOW Act, and other legislative changes to the WOTC program.
To inform the state workforce agencies (SWAs) of new provisions that affect the WOTC Veteran target group, to provide guidance for the effective and timely implementation of eligibility determinations for this group and its new categories, and to inform SWAs of IRS guidance on the submission of Form 8850.
Hiatus for Non-Veteran Target Groups
TEGL No. 15-11: WOTC Procedural Guidance During Authorization Lapse for Non-veteran WOTC Target Groups
To provide information and procedural guidance to the state workforce agencies for processing requests for certification under the WOTC program after the December 31, 2011, expiration date for non-veteran target group
Recovery Act Target Groups
TEGL 10-12: Guidance for Work Opportunity Tax Credit (WOTC) American Recovery and Reinvestment Act of 2009 (Recovery Act) Two Expired Target Groups' Applications
To provide the state workforce agencies (SWAs) final processing guidance on handling all timely filed certification requests received for new hires that began employment for an employer on or before December 31, 2010, and instructions for all paperwork associated with timely filed certification requests for new hires that began employment for an employer, under the expired groups, after December 31, 2010.
TEGL No. 21-10: End Date for the WOTC American Recovery and Reinvestment Act of 2009 (Recovery Act) Temporary Target Groups
To inform the state workforce agencies of the end date of the legislative authority for the two WOTC temporary groups created by the Recovery Act, and provide guidance on procedural activities beyond December 31, 2010.
TEGL No. 21-10, Change 1: Clarification of Certain WOTC Programmatic Policy Issues
To provide the state workforce agencies clarification on the use of documents used to verify eligibility for
WOTC, in order to support the uninterrupted processing of American Recovery and Reinvestment Act of
2009 (Recovery Act) Disconnected Youth related eligible certification requests.
To inform the state workforce agencies of two new WOTC targeted groups and to provide guidance for the effective and timely implementation of eligibility certification for these new groups.
TEGL No. 3-09, Change 1: Extension Period Granted to All State Workforce Agencies (SWAs) and
Employers for the Uninterrupted Use of 2008 WOTC Processing Forms
To inform the SWAs that the Employment and Training Administration is granting an extension period for employers or their representatives when filing the WOTC Individual Characteristic Forms (9061) or the Conditional Certification Form (9062).
TEGL No. 3-09, Change 2: Final Guidance to State Workforce Agencies (SWAs) and Employers for the Implementation of the Two American Recovery and Reinvestment Act (ARRA) of 2009 WOTC Target Groups Requirements
To inform the SWAs about a change in guidance jointly reached by the Employment and Training Administration (ETA) and the IRS. ETA and IRS have jointly agreed to a number of processing changes that will allow the states to accept and process all ARRA certification requests submitted between January 1, 2009 and October 17, 2009, and beyond October 17, provided certain conditions are met.
TEGL No. 3-09, Change 3: Clarification to Final Guidance to State Workforce Agencies (SWAs) and Employers for the Implementation of the Two American Recovery and Reinvestment Act (ARRA) of 2009 WOTC Target Groups Requirements
To clarify the requirements regarding timing of submission of the Youth Self-Attestation Form and to transmit the revised instructions to the Youth Self-Attestation Form.
Additional Guidance
TEGL No. 11-08: Extension of the Information Collection for the Consolidated WOTC Program: Revised Reporting and Processing Forms
To announce receipt of the Office of Management and Budget approval of the reporting and administrative forms for the consolidated WOTC Program and transmit the newly revised forms and on-line reporting instructions.
TEGL No. 5-07: Reauthorization of WOTC and Other Program Changes
To announce the reauthorization of the WOTC program under the Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) and provide procedural guidance to the states for processing requests for certifications under the consolidated program.
TEGL No. 20-06: Reauthorization of WOTC and Other Program Changes
To announce the reauthorization of the WOTC program under the Tax Relief and Health Care Act of 2006 (P.L. 109-432) and provide procedural guidance to the states for processing requests for certification under the amended program.
TEGL No. 15-04: Ticket to Work Eligibility Under the WOTC Program
To provide information and program guidance to state workforce agencies regarding the Ticket to Work Program and its relationship to the WOTC program.
