In order to claim the Work Opportunity Credit, employers must request and be issued a certification for each employee from the State Employment Security Agency (SESA). The certification proves that the employee is a member of a targeted group. You must receive certification Form 8850 Pre-Screening Notice and Certification Request for the Work Opportunity Credit, on or before the day you offer the individual a job.
If you complete Form 8850, it generally must be signed by you and the individual, and submitted to the SESA by the 28th calendar day after the individual begins work. If the SESA denies the request, it will provide a written explanation of the reason for denial. If a certification is revoked because it was based on false information provided by the worker, wages paid or incurred after the date you receive the notice of revocation do not qualify for the credit.
An employee is a member of a targeted group if he or she is a:
- Long term family assistance recipient
- Qualified recipient of Temporary Assistance for Needy Families (TANF)
- Qualified veteran
- Qualified ex-felon
- Designated community resident
- Vocational rehabilitation referral
- Summer youth employee
- Supplemental Nutrition Assistance Program (SNAP) benefits (food stamps) receipient, or
- SSI recipient