How Does an Employer Apply for WOTC?

  1. Obtain the current forms and their instructions:
    IRS Form 8850 (Pre-Screening Notice Form)
    IRS Form 8850 Instructions
    ETA Form 9061 (Individual Characteristics Form and Instructions)
     
  2. Complete IRS Form 8850 (Pre-Screening Notice Form). Carefully read the instructions for this form to learn about the target groups.
    • Form 8850 is required to apply for the WOTC.
    • Give this form to the new hire and have him or her complete, sign, and date the front of the form.
    • Have your company representative complete, sign, and date the back of the form.
    • The form that is submitted to Job Service North Dakota must contain the original signatures of the new hire and the employer. If these are not in place or if signature areas are left blank, Form 8850 must be denied.
    • Form 8850 has a specific 28-day filing requirement. The mailing envelope must contain a U.S. Postal Service postmark or postage meter mail stamp dated no later than the 28th calendar day after the date the new hire began work. If the 28th day falls on a Saturday, Sunday, or federal holiday, the next business day is considered the 28th filing day. If this requirement is not met, Form 8850 must be denied.
    • Should an employer realize after they have mailed Form 8850 to Job Service North Dakota that the form is missing original signatures, the employer can resubmit a second form that contains original signatures. The second form must meet the 28-day filing requirement in order for it to be considered timely and in order for Job Service to consider it for processing. Additionally, there are situations when an employer will receive a Notice of Denial from Job Service because Form 8850 was missing original signatures. In these cases, if an employer can resubmit a properly completed Form 8850 within the 28-day filing requirement, Job Service will consider that form for processing. NOTE: It is the employer's responsibility to read the instructions for forms 8850 and 9061 and to know what forms to complete, how to properly complete them, and where and how to submit them.

  3. Complete ONE of the following required U.S. Department of Labor forms, as appropriate:
    • ETA Form 9061 (Individual Characteristics Form)
    • Complete this form if the new hire does not provide your company with ETA Form 9062 (see below).

    • The employer completes the top portion of the form, making sure all the blanks are completed.
    • The employer has the new hire complete question #8 on the top of the form and answer the characteristics questions.
    • Either the new hire or employer may sign and date the form. If the new hire is under age 18 on the hire date, a parent or guardian must sign and date the form.
    • The employer should review this form for any "yes" responses indicated by the new hire and then obtain the required documentation from the new hire to substantiate those responses.
       
    • ETA Form 9062 (Conditional Certification Form)
      An individual may present this form during the interview process or when hired. This form indicates the individual was tentatively determined as eligible for a WOTC target group.
       
    • The employer must hire the individual by the date indicated in Question 15 in order to possibly be qualified for a tax credit.
    • The employer completes Part II of the form.
    • The employer makes sure the individual has signed the form.
    • Re-verification of target group eligibility and the date listed in Question 15 on Form 9062 may occur by Job Service North Dakota.
  4. Before mailing the forms to JSND, make sure they contain the required signatures, review them for completeness, and make copies for your records. Mail the ORIGINAL forms along with any required documentation  (to substantiate the "yes" responses on Form 9061) to the State WOTC Coordinator (see the Contact Information section for the mailing address). Faxed or emailed forms cannot be accepted and will result in a denial. Mail all required forms and documentation together. If you need to mail Form 8850 separately to meet the 28-day filing requirement, write on the form that other documents are being mailed separately.