Please read this if you are an employer and you want to have someone else sign the required IRS Form 8850 on your behalf.
Some employers use a management services firm, payroll firm, CPA firm, or other organization or individual to serve as an authorized representative or consultant. That entity may assist the employer in the areas of hiring, tax incentives, tax preparation, or payroll processing to name just a few. These organizations may also act on behalf of the employer in all or some WOTC Program activities.
The IRS has recognized that any employer representative or consultant who represents an employer in filing Form 8850 (which is considered an IRS tax form) must be properly designated. Designation is recognized through the use of one of these forms:
- IRS Form 2848 (Power of Attorney and Declaration of Representative). If an original Form 2848 (which contains original signatures) is submitted to JSND, the form does not need to be notarized. If a copy of the form is submitted, the form must be notarized. See the Resources section below for this form.
- An equivalent document may also be used. Job Service North Dakota has developed a Power of Attorney and Declaration of Representative (WOTC Equivalent Document) that employers may use as an equivalent document in place of IRS Form 2848. This form must have the signatures notarized and the original form must be submitted to Job Service.
Job Service reviews all 8850 forms to make sure the proper Power of Attorney form or equivalent document is on file, if indicated. If the form/equivalent document is not on file, Job Service will contact the representative or consultant listed on Form 8850 and request the needed document. It is the representative or consultant’s responsibility to acquire the completed Power of Attorney form or equivalent document from the employer. Additionally, it is the responsibility of the representative or consultant to monitor the expiration of the Power of Attorney form or equivalent document and to submit forms to Job Service that extend the representation. Processing of the WOTC forms will not occur until the proper form/equivalent document has been received by Job Service.
With the proper Power of Attorney form/equivalent document on file, Job Service will honor it and will conduct WOTC business with the representative/consultant as though that entity was the employer. That means all WOTC correspondence from Job Service will be mailed to the designated employer representative who is acting on behalf of the employer (it will not be mailed to the employer). Per federal guidelines, WOTC processing agencies (Job Service North Dakota) should not conduct any WOTC business with employer representatives/consultants whose Power of Attorney forms have expired. Additionally, it is the responsibility of Job Service to make sure a valid and active Power of Attorney form/equivalent document is on file and, if needed, to make sure it is requested.