Protecting Americans from Tax Hikes Act (PATH Act)

The new PATH Act legislation:

1.     Reauthorizes the WOTC Program (for all Nine Target Groups)

        from January 1, 2015 through December 31, 2019.

2.     Reauthorizes Empowerment Zones 

         from January 1, 2015 through December 31, 2016.

3.     Adds a new target group (Long-term Unemployment Recipient)

         from January 1, 2016 through December 31, 2019.

Kentucky WOTC Unit Interim Instructions

Process all Timely Filed WOTC requests for all WOTC Target Groups (Except the New Target Group) to a final determination for individuals who began to work for an employer on or after January 1, 2015 (issue certifications or denials).                                                                                                                                             

The Kentucky WOTC Unit cannot process any certification request marked with the new “Long-term Unemployed Recipient” until ETA issues additional guidance and that guidance is implemented and programmed into the Kentucky Online System

Employer/Consultant Interim Instructions

New Target Group Certification Requests

A new ETA Form 9061 is being created to include the new target group “Long-term Unemployed Recipient”. The new ETA Form 9061 will be emailed to your Kentucky Online System User Account upon release from Department of Labor, Employment and Administration

In the interim, employers and their representatives are encouraged to postpone certification requests for the new target group until the revised forms are available.  The updated forms will be emailed to your email address associated with your Kentucky Online System User Account. An also be sent to your User Account Notifying you when the new forms must be used.

Question:       Can an employer screen for and request certification for the

                           “Long-term Unemployment Recipient? 

Answer:           YES

Prior to the release of the new ETA Form 9061, employers and consultants representatives may screen for eligibility for the target group.  (See the example below which indicates certification request for “Long-term Unemployment Recipient on the current ETA Form 9061 (Rev August 2015).

New Target Group “Long-term Unemployment Recipient” must be indicated by (1) the new target group written, typed or stamped “Long-term Employment Recipient”  (2) in the upper right hand corner of the current ETA Form 9061 and (3) B elow the OMB Expiration Date (See example below).

EXAMPLE  

Upper right corner of the ETA Form 9061 (Rev August 2015)

                                                                                    OMB No. 1205-0371

                                                                                    Expiration Date:  August 31, 2018

                                                       “Long-term Unemployment Recipient”

REMINDER: The Kentucky WOTC Unit is aware that IRS has in prior instances of retroactive extension of WOTC provided transition relief for the 28-day certification requirement. Employment and Training Administration understands that Internal Revenue Service is considering similar guidance on the amendments (including retroactive extension) regarding WOTC under the PATH Act. We appreciate your patience and will share this information upon receipt.

The Kentucky Work Opportunity Tax Credit (WOTC) Unit will post all updates on the Online System and send an email to the address that is associated with each Kentucky Online System User Account.  For more specific information, DOL ETA’s website has an employer’s section DOL ETA WOTC Website, questions not addressed by the site may be answered by Ask.WOTC@dol.gov.  You may also visit www.irs.gov .

Employers should continue to submit WOTC applications to state workforce agencies within 28 calendar days after the new hire's start date. For further information, IRS WOTC Website, or look for updates on ETA's national WOTC website at www.doleta.gov/wotc under "What's New."