Work Opportunity Tax Credit (WOTC)
How to apply
To receive certification that a new employee qualifies the employer for this tax credit, the employer must do the following:
- Complete the one page Internal Revenue Service (IRS) Form 8850, Pre-Screening Notice and Certification Request by the day the job offer is made, and
- Complete either the one page ETA Form 9061 or Form 9062.
- If the new employee has already been Conditionally Certified by a local South Dakota Department of Labor and Regulation employment representative as belonging to a WOTC target group, complete the bottom part of ETA Form 9062 Conditional Certification (and sign and date it).
- If the new employee has not been Conditionally Certified, the employer and/or the new employee must fill out and complete, sign and date ETA Form 9061 Individual Characteristics Form.
- Mail the completed and signed IRS 8850 and appropriate ETA form to your South Dakota State WOTC coordinator's office at:
Attn: WOTC Program
420 South Roosevelt Street
P.O. Box 4730
Aberdeen, SD 57402-4730
The IRS form must be mailed within 28 calendar days of the employee's start date.
Download IRS Form 8850, the Work Opportunity Tax Credits Pre-Screening Notice and Certification Request, and instructions (Adobe PDF format) from the IRS website.
ETA Form 9061, the WOTC "Individual Characteristics Form," and directories of the state and regional coordinators (Adobe PDF format) are available from the U.S. Department of Labor website.