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WOTC TEGLs

The following Training and Employment Guidance Letters (TEGL) provide policy guidance for the Work Opportunity Tax Credit (WOTC) Program:.

TEGL 30-11: Information and Guidance on the Work Opportunity Tax Credit Provisions Introduced by the Veterans Opportunity to Work (VOW) to Hire Heroes Act of 2011, and IRS Guidance on Submission of Form 8850.
The purpose of this advisory is to inform the State Workforce Agencies (SWAs) of new provisions that affect the Work Opportunity Tax Credit (WOTC) Veteran target group, to provide guidance for the effective and timely implementation of eligibility determinations for this group and its new categories, and to inform SWAs of Internal Revenue Service (IRS) guidance on the submission of Form 8850
TEGL No. 15-11: Work Opportunity Tax Credit (WOTC) Procedural Guidance During Authorization Lapse for Non-veteran WOTC Target groups
To provide information and procedural guidance to the State Workforce Agencies (SWAs) for processing requests for certification under the WOTC program after the December 31, 2011, expiration date for non-veteran target groups.
TEGL No. 21-10: End Date for the Work Opportunity Tax Credit (WOTC) American Recovery and Reinvestment Act of 2009 (Recovery Act) Temporary Target Groups
To inform the State Workforce Agencies (SWAs) of the end date of the legislative authority for the two WOTC temporary groups created by the Recovery Act, and provide guidance on procedural activities beyond December 31, 2010.

TEGL No. 21-10, Change 1: Clarification of Certain Work Opportunity Tax Credit (WOTC) Programmatic Policy Issues
To provide the state workforce agencies (SWAs) clarification on the use of documents used to verify eligibility for WOTC, in order to support the uninterrupted processing of American Recovery and Reinvestment Act of 2009 (Recovery Act) Disconnected Youth related eligible certification requests.

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. 3-09, Change 2: Final Guidance to State Workforce Agencies (SWAs) and Employers for the Implementation of the Two American Recovery and Reinvestment Act (ARRA) of 2009 Work Opportunity Tax Credit (WOTC) Target Groups Requirements
  The purpose of this advisory is to inform the SWAs about a change in guidance jointly reached by the Employment and Training Administration (ETA) and the Internal Revenue Service (IRS). ETA and IRS have jointly agreed to a number of processing changes that will allow the states to accept and process all ARRA certification requests submitted between January 1, 2009 and October 17, 2009, and beyond October 17, provided certain conditions are met.
- TEGL No. 3-09, Change 3: Clarification to Final Guidance to State Workforce Agencies (SWAs) and Employers for the Implementation of the Two American Recovery and Reinvestment Act (ARRA) of 2009 Work Opportunity Tax Credit (WOTC) Target Groups Requirements
  The purpose of this advisory is to clarify the requirements regarding timing of submission of the Youth Self-Attestation Form and to transmit the revised instructions to the Youth Self-Attestation Form.
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.