Federal Legislative Updates
3rd Quarter 2012
TEGL 4-12 – Updates to ETA form 9061 and Guidance on Submission of IRS Form 8850
ETA Form 9061
ETA has revised the processing, administrative, and reporting program forms to reflect: 1) removal of all references to the expired Recovery Act unemployed veteran and disconnected youth target groups, 2) removal of the summer youth target group, and 3) inclusion of the new VOW Act veteran target group provisions. The revised forms and accompanying instructions were approved by the Office of Management and Budget (OMB) through June 30, 2015.
ETA Form 9061, Individual Characteristics Form and Its Instructions were revised as follows:
SWAs, participating agencies, employers, and their representatives are required to start using the revised OMB-approved "June 2012" version of the ETA Forms. Specifically, ETA Forms 9061 and 9062 must be used to request certifications for new employees 90 days following the publication of this TEGL. After that date, SWAs should not accept other versions of ETA Form 9061 or Form 9062. During the 90-day transition period, SWAs may continue using earlier versions of Forms 9061 and 9062.
IRS Form 8850.
The IRS has updated IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Tax Credit, and its instructions to reflect the provisions introduced by the VOW Act. All employers and third parties serving under contract as an employer's representative, for purposes of the employer's participation in the WOTC program, are required to use the January 2012, OMB cleared IRS Form 8850, as modified pursuant to IRS Notice 2012-13, to request certifications from the SWAs for their newly hired veterans. During the current hiatus, employers or their representatives can use the January 2012 IRS 8850 to submit certification requests for individuals hired as members of any or all of the expired non-veteran target groups. The submitted certification requests are subject to a potential retroactive reauthorization by Congress of the program beyond December 31, 2011. Also, as in the past, older versions of IRS 8850s can be submitted to the SWAs to request certifications for only the target groups listed on that form.
1st Quarter 2012
IRS Notice 2012-13 - Vow to Hire a Hero and eSignature for WOTC
IRS notice 2012-13 details about the specific veteran's provisions of WOTC that were included in the President's Vow to Hire a Hero Act. The notice offers updated certification guidelines and requirements for the 8850 document.
Specifically, the notice details:
TEGL 15-11: WOTC Hiatus Procedural Guidance from the Department of Labor
The Department of Labor Employment and Training administration (DOL ETA) issued guidance to the State Workforce Agencies (SWA's) regarding procedures for handling non-veteran WOTC certification requests during the WOTC hiatus. TEGL 15-11 instructs the SWA's to continue accepting all certification request for the currently expired target groups, but not to certify them.
The specific guidance includes the following: