Instructions for Filling Out Form 8850

This document offers guidance for employers on completing Form 8850, which is utilized for pre-screening and requesting certification of an individual as a member of a targeted group for the work opportunity credit.

In this article, we'll provide information on Form 8850 and a step-by-step guide on how to fill it out, keeping it straight to the point.

What is Form 8850?

Form 8850, titled "Pre-Screening Notice and Certification Request for the Work Opportunity Credit," is used by employers to pre-screen and request certification from the state workforce agency (SWA) for an individual as a member of a targeted group. This certification is necessary for employers to qualify for the work opportunity credit. The form helps determine if an individual is eligible for the credit based on their membership in a targeted group. Both the job applicant and the employer must sign Form 8850, with the applicant providing information on or before the day a job offer is made.

Who Must File Form 8850?

Employers who want to claim the work opportunity credit need to file Form 8850. This form is essential for pre-screening and requesting certification of an individual as a member of a targeted group, which is necessary to qualify for the credit. Employers should follow the instructions provided by the IRS to ensure proper completion and submission of the form.

Form 8850 Tax Filing Deadlines and Due Dates

• Pre-Screening: The job applicant must complete the first page of Form 8850 on or before the day they are offered employment.
• Employer's Certification: The employer must complete the second page of Form 8850 no later than the day the job offer is made.
• Submission Deadline: The completed Form 8850 must be submitted by the employer to their respective state workforce agency (not the IRS) within 28 days after the eligible worker begins work.

Form 8850 Late Payment Penalty

While there’s no specific late payment penalty amount, it is essential to follow the guidelines and submit the form on time to avoid any potential issues or penalties that may arise from late submission.

Step-by-Step Instructions for Form 8850

1. Begin by filling out the top section of Form 8850 with the job applicant's name, social security number, and address.
2. Next, complete Part I of the form, which is to be filled out by the job applicant. This section includes questions about the applicant's eligibility for the work opportunity credit based on their membership in a targeted group. The applicant should answer all questions truthfully and to the best of their knowledge.
3. Once Part I is completed, the job applicant must sign and date the form in the space provided.
4. Now, the employer should complete Part II of the form. This section includes questions about the job applicant's employment, such as the starting date, position, and wages. The employer should also indicate if the applicant is a member of a targeted group and provide any additional information required for certification.
5. After completing Part II, the employer must sign and date the form in the space provided.
6. Finally, review the form to ensure all information is accurate and complete. Both the job applicant and the employer must sign Form 8850, with the applicant providing information on or before the day a job offer is made.

How to Submit Form 8850

To submit Form 8850, employers must send the completed form to the state workforce agency (SWA) of the state in which their business is located, where the employee works. The form should be submitted generally no later than the 28th calendar day after the date the individual begins working for the employer. Both the job applicant and the employer must sign Form 8850 no later than the date for submitting the form to the SWA.

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