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 (available in Adobe PDF format) by the day the job offer is made, and
- Complete either the one page ETA Form 9061 or Form 9062. Both forms are available in Adobe PDF format from the U.S. Department of Labor website.
- 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:
South Dakota Department of Labor and Regulation
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.