To claim the WOTC, employers must follow these steps:
Pre-screen potential employees using IRS Form 8850, which must be completed by the job applicant on or before the day a job offer is made. Submit IRS Form 8850 to the State Workforce Agency (SWA) within 28 days of the employee’s start date. Complete and submit the ETA Form 9061 or ETA Form 9062 to the SWA. Once the SWA certifies the employee as eligible, the employer can claim the tax credit using IRS Form 5884 when filing their annual business tax return.