The Department of the Treasury and the Internal Revenue Service (IRS) recently issued Notice 2020-23. In addition to other relief, the notice extends the due date for certain time sensitive acts specified in Revenue Procedure 2018-58, 2018-50 IRB 990. Under the notice, a time sensitive act due to be performed on or after April 1, 2020, and before July 15, 2020, can be performed by July 15, 2020.
This includes the requirement, for an employer seeking to qualify to claim the Work Opportunity Credit, to send IRS Form 8850 to a State Workforce Agency no later than 28 days after an individual begins working for the employer. Specifically, this applies to WOTC certification requests containing an employment start date on or after March 4, 2020 and on or before June 17, 2020.
As a result, under the notice, employers that otherwise would be required to submit IRS Form 8850 to a State Workforce Agency on or after April 1, 2020, and before July 15, 2020, have until July 15, 2020 to submit IRS Form 8850. See Notice 2020-23 for additional information or call your WOTC Consultant at 212-635-9500.