Glossary term
Form 8850 - Work Opportunity Credit Pre-Screening
Form 8850 is the pre-screening notice and certification request employers use with state workforce agencies for the Work Opportunity Tax Credit.
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What Is Form 8850?
Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, is an IRS form used in the Work Opportunity Tax Credit process. Employers use it to pre-screen a job applicant and request certification from a state workforce agency that the individual is a member of a targeted group.
The form is time-sensitive. For the Work Opportunity Tax Credit process, the employer and applicant generally complete the pre-screening notice on or before the day a job offer is made, and the employer submits the form to the state workforce agency within the required deadline.
Key Takeaways
- Form 8850 is tied to the Work Opportunity Tax Credit, not ordinary payroll reporting.
- It helps determine whether a new hire may belong to a WOTC targeted group.
- The form is submitted to a state workforce agency, not simply kept in the employer's files.
- Timing and documentation are central to preserving potential credit eligibility.
How Form 8850 Works
The form has sections for the job applicant and employer. The applicant answers pre-screening questions, and the employer completes information needed for certification. The state workforce agency reviews the request and determines whether the employee is certified as a member of a targeted group for WOTC purposes.
Form 8850 is only one part of the process. Employers may also need additional Department of Labor forms, payroll records, and documentation supporting the targeted-group category. Certification does not by itself calculate the final credit amount.
Where It Fits in the WOTC Process
Step | Role of Form 8850 |
|---|---|
Pre-screen | Collects applicant information before or at the job-offer stage. |
Submit | Goes to the state workforce agency for certification review. |
Certify | Helps determine whether the worker belongs to a targeted group. |
Claim credit | Certification supports later tax-credit calculation and filing. |
The Bottom Line
Form 8850 is a gateway document for the Work Opportunity Tax Credit. Its financial value depends on process discipline: the form must be completed, submitted, certified, and supported by records before an employer can rely on the hiring credit framework.