WOTC Program Sunset — Not Available for 2026 Hires
The Work Opportunity Tax Credit (WOTC) and IRS Form 8850 do not apply to employees who began work after December 31, 2025. Congress did not reauthorize WOTC for 2026. This packet is retained as a historical reference for prior-year eligible hires only. Consult your tax advisor for claims on hires through 12/31/2025.
Automation-generated from SWTA eligibility workflow. Review before submission.
⚠ Historical reference only. WOTC is not available for employees who began work after December 31, 2025.
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By signing, the employer and employee attest that the information provided is true and complete to the best of their knowledge. MSP staff should confirm required attachments and the correct submission destination.