KY Tax Credit Unit to Accept

Electronic Power of Attorneys (POAs)

Beginning May 1, 2015, the Kentucky Tax Credit Unit will accept POAs (IRS Form 2848) via email at wotc@ky.gov or fax at (502) 782-3465. For auditing purposes, the Representative is required to maintain each original POA, a notarized copy of the original POA, or an electronic copy that meets all IRS requirements.

A single Power of Attorney may be used for both the Work Opportunity Tax Credit Program and the Kentucky Unemployment Tax Credit Program.  Part I, line 3 of the IRS Form 2848 must refer to both programs. “Federal and state tax credit” should appear under Description of Matter and “IRS Form 8850 and OET UTC Form 1” should appear under Tax Form Number.

If you have any questions, contact the Kentucky WOTC Unit at 502-782-3465.