Attention employer representatives!
You need to submit new 9198 forms to be able to enter applications for the firms you represent.
The U.S. Department of Labor has discontinued Power of Attorney and Declaration of Representative (IRS Form 2848). They replaced it with the new Work Opportunity Tax Credit ETA Form 9198 Employer Representative Declaration.
Form 9198 is not for businesses who file WOTC applications on their behalf. It applies only to firms that file applications on an employer’s behalf.
Due to a recent extension granted by the USDOL, we can use your existing 2848 forms until Sept. 30 if they have been authorized through that date. But we can no longer accept new ones.
From now through Sept. 30, you need to have a valid 9198 or 2848 on file with us to submit applications. Then, starting Oct. 1, 2024, you will need the new 9198 form on file with us to enter any applications. The new form is available in our online filing system.
We recommend that you replace all currently valid 2848 forms with 9198 forms now.
If you cannot replace them all now, submit your 9198 forms at least 2 business days before the 28-day application deadline. We need that extra time to process your new forms. Submitting them later might result in a delay, making your application late. We need to deny any late applications.
The Work Opportunity Tax Credit (WOTC) is a Federal tax credit available to employers for hiring individuals from certain target groups who have consistently faced significant barriers to employment. View the brochure here.
The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) retroactively reauthorizes WOTC for a five-year period, from December 31, 2020 to December 31, 2025. The WOTC fact sheet offers an overview of key information about the tax credit.
For additional information about WOTC and eligible target groups, click here.
How to File a Certification Request
The preferred method is to submit WOTC applications online. For instructions on submitting WOTC applications online, click here.
Paper forms are still accepted; however, significant additional processing time is required when applications are submitted by paper.
To verify whether a job applicant is a first-time, qualifying member of a target group, employers are required to submit IRS Form 8850 together with ETA Form 9061 or ETA Form 9062 to the state workforce agencies in which the employer’s business is located (where the employee works) within 28 calendar days after the new hire’s start date.
- IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit
- ETA Form 9061 (OR) ETA Form 9062
- The Spanish – ETA Form 9061 is available for translation purposes only.
Additional forms required for other target groups
ETA Form 9175 is required for Qualified Long-Term Unemployment Recipients, who will need to complete Long-Term Unemployment Recipient Self-Attestation Form.
Submit the completed and signed IRS and ETA forms using any option below.
By Mail:
Department of Workforce Services
Work Opportunity Tax Credit
5221 Yellowstone Road
Cheyenne, WY 82002
Approved Certifications and Tax Credit Amounts
Upon certification, the qualifying business is eligible to submit the Department of Treasury Internal Revenue Service’s 5884 Form. Instructions to complete the form include current-year credit amounts.
- IRS Form 5884; Work Opportunity Tax Credit
- Instructions for Form 5884
To learn more about the Work Opportunity Tax Credit program and to download federal forms, please visit the U.S. Department of Labor website.