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On October 7, 2009 Training and Employment Guidance Letter No. 3-09 Change 1 was issued to grant an extension period for employers or their representatives when filing the WOTC Individual Characteristic Forms (9061) or the Conditional Certification Form (9062). The revised August 2009, ETA forms 9061 or 9062 must be used in conjunction with the August 2009, IRS Form 8850 for all certification requests after October 17, 2009 for the Unemployed Veterans and Disconnected Youth target groups.
Also, eligibility determinations for members of the Disconnected Youth target group require self-attestation to document (II) Not regularly attending school, and (IV) Not readily employable due to lack of basic skills.
On September 1, 2009 Training and Employment Guidance Letter No. 3-09 was issued to inform State Workforce Agencies (SWAs) of two new WOTC target groups and to provide guidance for the effective and timely implementation of eligibility certifications for these new groups. The two new target groups are Unemployed Veterans and Disconnected Youth.
On May 25, 2007 President George W. Bush signed into law the Small Business and Work Opportunity Tax Act of 2007. Included in the Act is an extension of WOTC along with several modifications to the program which apparently were effective on May 26, 2007. The highlights are as follows:
WOTC is extended through August 31, 2011.
The High-Risk Youth target group is renamed Designated Community Residents and the age range is expanded from the original 18 - 24 (not yet 25) to 18- 39 (not yet 40). A new designation, Rural Renewal County, is included with the Empowerment Zone, Enterprise Community and Renewal Community designations.
The Vocational Rehabilitation Referral target group is changed to add individuals having a work plan developed and implemented by an employment network pursuant to subsection (g) of section 1148 of the Social Security Act.
The Qualified Veteran target group is changed to a member of a family receiving food stamps for at least a 3-month period ending during the 15-month period ending on the hiring date (previously it was a family receiving benefits for at least 3 months during the last 12 months.) Also, a new eligibility group is added in addition to the food stamp recipient: entitled to compensation for a service-connected disability, and having a hiring date which is not more than 1 year after having been discharged or released from active duty, or having aggregate periods of unemployment during the 1 year period ending on the hiring date which equal or exceed 6 months.
The revised IRS
Form 8850, Instructions
for IRS Form 8850 and ETA Form 9061 are now available. |
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