At CMS, as Work Opportunity Tax Credit (WOTC) experts and service providers since 1997, we receive a lot of questions via our website’s chat box:
CMS Says: Yes, you file with the state the new hire is employed in. For example, you may be headquartered in Chicago, IL, but have a branch in Ohio. You file to the local state workforce agency in Ohio for the people you hired who work in that state.
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