The employer must apply for and receive certification from the Ohio Department of Job & Family Services before they can claim these tax credits on their federal tax returns. To apply: 1) Complete the one page IRS 8850 -"Pre-Screening Notice and Certification Request" by the day the job offer is made. The 8850 is a one-page two-sided IRS form which opens the request for a Tax Credit. This form is to be used without modification of content. Stamped signatures, write-overs or whiting out of names or dates is unacceptable. The front should be completed by the employee, signed and dated; the back is completed by the employer, signed and dated. 2) Complete, sign and date the one page ETA 9061-"Individual Characteristics Form" (completed by the employee or the employer/employer representative), and any required supporting documentation for the corresponding target group; and 3) The original signed IRS 8850 must be postmarked within 28 calendar days of the new hire's employment start date. Employers and their representatives are encouraged to submit the ETA 9061 along with the IRS Form 8850 when requesting certification for a target group to mailing address: The Ohio Department of Job and Family Services, Bureau of Support Services/WOTC Section, P. O. Box 1618, Columbus, Ohio 43216-1618 or the physical address: The Ohio Department of Job and Family Services, Bureau of Support Services/WOTC Section, 4020 East Fifth Avenue, Columbus, Ohio 43219.
Copies of the IRS 8850 and instructions are available from the Internal Revenue Service website at: http://www.irs.ustreas.gov/.
Copies of the ETA 9061 and instructions are available from the Department of Labor website at: http://www.doleta.gov/business/incentives/opptax/
RECORD KEEPING
We recommend that the employer keep copies of the 8850 (front and back), the 9061, any additional supporting documentation submitted and proof of mailing.
To request an appeal or reconsideration of a decision, employers will need to submit copies of all these documents. It is also a good practice to insure that the employer has copies should the request be lost in the mail and to show proof of mailing if the request is not received timely. A request is timely if it is postmarked within 28 days of the employee's start-to-work date. Good record keeping is also necessary should the employer be audited for any reason.
RECONSIDERATIONS
In those instances where a Reconsideration is requested, we ask that employers/employer representatives submit the Denial Notice clearly marked as - RECONSIDERATION - across the top. It is suggested that you use red ink so that our Mail Center may easily identify and separate these requests for immediate processing.
The complete Reconsideration packet must include a copy of the IRS 8850, ETA 9061 and any new or additional documentation which supports your reconsideration request, along with proof of mailing. For this reason, it is important that copies of Notices, the IRS 8850, ETA 9061, any documentation and proof of mailing be retained as part of your record keeping process. It is the responsibility of the employer/employer representative to maintain all records.
POWERS-OF-ATTORNEY (POAs)
An employer may use an intermediary; e.g., a management services firm, to serve as an authorized representative/consultant for all or some WOTC program activities.
The IRS has recognized that any employer representative/consultant must be properly designated. An original Power-of-Attorney or a notarized copy of a duly authorized Power-of-Attorney must be provided to the State Workforce Agency (SWA). Ohio requires the IRS Form 2848 be used for this purpose. Ohio will not conduct any WOTC business with employer representatives who do not have a Power-of-Attorney or whose Powers-of-Attorney have expired.
Ohio WOTC will forward cases to employers where no updated Power-of-Attorney is received within one year of notice. Employer representatives are requested to insure that requests for new employers are not submitted until a POA is on file with us.
VALIDATION OF OUT-OF-STATE BENEFITS
Our automated system will now generate letters requesting benefits from other states if the individual's address is other than Ohio or if Box 13 on the 9061 indicates that the individual received benefits from another state.
However, Virginia and Puerto Rico require a release form from the individual before they will release this information to us. Therefore, when you are requesting this information be retrieved from other states, you will need to submit a release form to complete processing.
CONDITIONAL CERTIFICATIONS
Ohio does not currently accept requests for Conditional Certifications.