WOTC Certification Process for an Employee
Within 28 days of the employee’s start date, the employer must file Form 8850 (Pre-Screening Notice and Certification Request for the Work Opportunity Credit) to the designated local agency (DLA) in the stage where the employee works.
Following receipt of certification from the DLA that the employee is a member of one of the 10 targeted groups, taxable employers file Form 5884 and tax-exempt employers file Form 5884-C.
NOTE: To assist employers affected by extended delays in the WOTC certification process, the IRS has issued a special directive.