Work Opportunity Tax Credit Policy Guidance

TEGL No. 3-09: Information and Guidance on the Two New Work Opportunity Tax Credit (WOTC) Targeted Groups Introduced by the American Recovery and Reinvestment Act of 2009
The purpose of this advisory is to inform the State Workforce Agencies (SWAs) of two new WOTC targeted groups and to provide guidance for the effective and timely implementation of eligibility certification for these new groups.

TEGL No. 3-09, Change 1: Extension Period Granted to All State Workforce Agencies (SWAs) and Employers for the Uninterrupted Use of 2008 Work Opportunity Tax Credit (WOTC) Processing Forms
The purpose of this advisory is to inform the SWAs that the Employment and Training Administration (ETA) is granting an extension period for employers or their representatives when filing the WOTC Individual Characteristic Forms (9061) or the Conditional Certification Form (9062).

TEGL No. 11-08: Extension of the Information Collection for the Consolidated Work Opportunity Tax Credit (WOTC) Program: Revised Reporting and Processing Forms
The purpose of this guidance is to announce receipt of the Office of Management and Budget (OMB) approval of the reporting and administrative forms for the consolidated WOTC Program and transmit the newly revised forms and on-line reporting instructions.

TEGL No. 5-07: Reauthorization of the Work Opportunity Tax Credit and Other Program Changes

The purpose of this guidance is to announce the reauthorization of the Work Opportunity Tax Credit (WOTC) Program under the Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28) and provide procedural guidance to the states for processing requests for certifications under the consolidated program.

TEGL No. 20-06: Reauthorization of the Work Opportunity Tax Credit (WOTC) and Other Program Changes

To announce the reauthorization of the Work Opportunity Tax Credit Program under the Tax Relief and Health Care Act of 2006 (P.L. 109-432) and provide procedural guidance to the states for processing requests for certification under the amended program.

TEGL No. 15-04: Ticket to Work Eligibility Under the Work Opportunity Tax Credit Program

To provide information and program guidance to state workforce agencies (SWAs) regarding the Ticket to Work Program and its relationship to the Work Opportunity Tax Credit (WOTC) Program.