WOTC 28-Day Filing Deadline Extended by the IRS

To help taxpayers, the Department of Treasury and the Internal Revenue Service announced on April 9th that Notice 2020-23 (PDF) extends additional key tax deadlines for individuals and businesses.

Last month, the IRS announced that taxpayers have until July 15, 2020, to file and pay federal income taxes originally due on April 15. No late-filing penalty, late-payment penalty or interest will be due.

The April 9 notice expands this relief to additional returns, tax payments and other actions. As a result, the extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020.

Although the Work Opportunity Tax Credit is not mentioned in the Notice 2020-23, the Notice explicitly includes as an “Affected Taxpayer” a person performing any of the time-sensitive acts identified in Revenue Procedure 2018-58. See here.

Revenue Procedure 2018-58 provides an updated list of time-sensitive acts that may be postponed under Section 7508A in the event of a federally declared disaster. Among these acts are an “employer seeking the Work Opportunity Tax Credit [WOTC] with respect to an individual must submit Form 8850 [Pre-Screening Notice and Certification Request for the Work Opportunity Credit], to the State Employment Security Agency (State Workforce Agency) no later than the 28th day after the individual begins work for the employer” under IRC Section 51(d)(13)(A)(ii)(II).

For employers, this means that their 8850 Form(s) that would have otherwise been due between April 1, 2020 and July 15, 2020 are now due July 15, 2020.


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Additional Reading:

IRS extends more tax deadlines to cover individuals, trusts, estates corporations and others (IRS Website)

Notice 2020-23 (PDF) (IRS Website)

Rev. Proc. 2018-58 (PDF) (IRS Website)