Department of Labor and Regulation

Title - Work Opportunity Tax Credit

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:

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.

Download IRS Form 8850, the Work Opportunity Tax Credits Pre-Screening Notice and Certification Request, and instructions (in Adobe .pdf format*) from the IRS website.

ETA Form 9061, the WOTC "Individual Characteristics Form," and directories of the state and regional coordinators (in Adobe.pdf format*) are available from the U.S. Department of Labor website.

*Opening and printing Adobe .pdf files requires Adobe Acrobat Reader. Click here as needed to download the free Adobe Acrobat Reader.

 


Marcia Hultman, Secretary
700 Governors Drive
Pierre, SD 57501-2291
Tel. 605.773.3101
Fax. 605.773.6184