Recently, the IRS issued IR-2022-159 providing information on the Work Opportunity Tax Credit (WOTC) program. This guidance reiterates existing program rules and regulations. No changes to the program policies or administration are included in the article. This reminder notice clarifies existing 8850 instructions, especially around the pre-hire screening, timing, and definition of an offer.

While nothing has changed in this instance, we are always monitoring all IRS guidance on WOTC and other federal and state tax incentive programs, and we work very hard to ensure our clients are well-informed on any and all IRS releases. Please ensure you are subscribed to our Tax Alerts to stay informed! If you have any questions, please contact your First Advantage Tax Consultant or your legal counsel.