WOTC Deadlines Are Extended
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On April 9, 2020, the IRS issued Notice 2020-23 to provide relief relating to certain deadlines for taxpayers in response to the March 13, 2020 emergency declaration of a federal disaster in response to the COVID-19 pandemic. Such relief included the postponement to July 15, 2020, of time-sensitive acts “that are due to be performed on or after April 1, 2020, and before July 15, 2020” for “Affected Taxpayers.” See here and here.
Although Form 8850 or any other WOTC reference was not explicitly mentioned in the Notice, the Notice explicitly includes as an “Affected Taxpayer” a person performing any of the time-sensitive acts identified in Revenue Procedure 2018-58. See here.
Revenue Procedure 2018-58 provides an updated list of time-sensitive acts that may be postponed under Section 7508A in the event of a federally declared disaster. Among these acts are an “employer seeking the Work Opportunity Tax Credit [WOTC] with respect to an individual must submit Form 8850 [Pre-Screening Notice and Certification Request for the Work Opportunity Credit], to the State Employment Security Agency (State Workforce Agency) no later than the 28th day after the individual begins work for the employer” under IRC Section 51(d)(13)(A)(ii)(II).
For employers, this means that their Forms 8850 that would have otherwise been due between April 1, 2020 and July 15, 2020 are now due July 15, 2020
To learn more about ACA compliance in 2021, click here.
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