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<p class="MsoNormal">Good morning Section 218 Employers:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Important Tax Credit information for employers: The special Sept. 28, 2016 certification deadline applies to eligible workers hired
<b>between Jan. 1, 2015 and Aug. 31, 2016. </b>Public employers are eligible for the tax credit when hiring qualified veterans with the credit applied to the employer’s FICA contributions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">The regular 28-day rule will again apply for any eligible worker hired
<b>after Aug. 31, 2016. <o:p></o:p></b></span></p>
<p class="MsoNormal"><b><span style="color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D">Please follow the links in the IRS communication for additional details.<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Lucida Handwriting";color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Lucida Handwriting";color:#1F497D">Pamella<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Pamella Johnson<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Oregon State Social Security Administration<o:p></o:p></span></p>
<p align="center" style="text-align:center"><strong><span style="font-size:18.0pt">IRS Urges Employers to Take Advantage of Expanded Work Opportunity Tax Credit; Employers Have Until Sept. 28 to Request Certification for Many New Hires</span></strong><o:p></o:p></p>
<p>WASHINGTON – With a key certification deadline fast approaching, the Internal Revenue Service today urged employers to take advantage of a valuable tax credit designed to help those who hire long-term unemployment recipients, certain veterans, recipients
of various kinds of public assistance and other workers who face significant barriers to employment.<o:p></o:p></p>
<p>The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, retroactively extended the Work Opportunity Tax Credit (WOTC) for nine categories of workers hired on or after Jan. 1, 2015. For the first time, the legislation also added a tenth
category for long-term unemployment recipients hired on or after Jan. 1, 2016 who had been unemployed for a period of at least 27 weeks and received state or federal unemployment benefits during part or all of that time. The special Sept. 28, 2016 certification
deadline applies to eligible workers hired between Jan. 1, 2015 and Aug. 31, 2016.<o:p></o:p></p>
<p>Normally, to qualify for the credit, an employer must first request certification by filing IRS
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&127&&&https://www.irs.gov/uac/form-8850-pre-screening-notice-and-certification-request-for-the-work-opportunity-credit">
Form 8850</a> with the state workforce agency within 28 days after the eligible worker begins work. But due to the late enactment of the legislation extending the WOTC and its retroactive impact, the IRS is giving employers extra time, until
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&128&&&https://www.irs.gov/uac/rda-2016-06-17-2016-fom-8550">
Sept. 28</a>, to make requests related to eligible workers hired any time in 2015 and during the first eight months of 2016. The regular 28-day rule will again apply for any eligible worker hired after Aug. 31, 2016. Other requirements and further details can
be found in the <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&129&&&https://www.irs.gov/instructions/i8850/index.html">
instructions</a> to Form 8850, <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&130&&&https://www.irs.gov/irb/2016-13_IRB/ar10.html">
Notice 2016-22</a> and <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&131&&&https://www.irs.gov/irb/2016-27_IRB/ar08.html">
Notice 2016-40</a>, available on IRS.gov.<o:p></o:p></p>
<p>The 10 categories of WOTC-eligible workers include:<o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Qualified IV-A Temporary Assistance for Needy Families (TANF) recipients<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Unemployed veterans, including disabled veterans<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Ex-felons<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Designated community residents living in Empowerment Zones or Rural Renewal Counties<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Vocational rehabilitation referrals<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Summer youth employees living in Empowerment Zones<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Food stamp (SNAP) recipients<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Supplemental Security Income (SSI) recipients<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Long-term family assistance recipients<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Qualified long-term unemployment recipients (for people who begin work after 2015).<o:p></o:p></li></ul>
<p>Eligible businesses claim the WOTC on their income tax return. The credit is first figured on
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&132&&&https://www.irs.gov/uac/about-form-5884">
Form 5884</a> and then becomes a part of the general business credit claimed on <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&133&&&https://www.irs.gov/uac/form-3800-general-business-credit">
Form 3800</a>.<o:p></o:p></p>
<p class="MsoNormal">Though the credit is not available to tax-exempt organizations for most categories of new hires, a special rule allows them to get the WOTC for hiring qualified veterans. These organizations claim the credit on
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&134&&&https://www.irs.gov/uac/form-5884-c-work-opportunity-credit-for-qualified-tax-exempt-organizations-hiring-qualified-veterans">
Form 5884-C</a>. Visit the <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTYwOTIwLjY0MDAwMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE2MDkyMC42NDAwMDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTAxMzAwJmVtYWlsaWQ9a2F5ZGVsLm1hcnNoYWxsQGlycy5nb3YmdXNlcmlkPWtheWRlbC5tYXJzaGFsbEBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&135&&&https://www.irs.gov/businesses/small-businesses-self-employed/work-opportunity-tax-credit-1">
WOTC</a> page on IRS.gov for more information<b><span style="color:#1F497D"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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