Fillable Form 8850 (2026)

Form 8850 is an IRS pre-screening notice and certification request used for the Work Opportunity Tax Credit. Employers use it to ask their state workforce agency to certify that a new hire belongs to a targeted group. These groups include certain veterans, qualified ex-felons, and some long-term public assistance recipients. You may also see it called the WOTC Form 8850.

The job applicant provides personal details and answers pre-screening questions. The employer then completes its section. The completed form must reach the state workforce agency within 28 calendar days after the worker starts the job. Certification may help the employer qualify for the credit, but Form 8850 does not claim the credit itself. Missing the deadline can prevent the employer from receiving certification for that worker.

Historically, employers used Form 8850 to ask a state workforce agency to certify that a job applicant belonged to a targeted group for the work opportunity credit. The applicant provided the required details on or before the day the employer offered the job. Both the applicant and employer had to sign it. The employer then had 28 calendar days after the employee’s start date to send it to the designated local agency.

Form 8850 is no longer in use as of March 19, 2026. The credit does not apply to employees who begin work after December 31, 2025.

A blank Form 8850 is preloaded in PDFLeader, so you do not need to get a template from another source. The form is issued by the Internal Revenue Service, part of the U.S. Department of the Treasury.

The IRS reported on March 19, 2026, that Form 8850 is no longer in use. The work opportunity credit does not apply to employees who begin work after December 31, 2025. Check current IRS guidance before preparing the form. PDFLeader lets you fill out and download the blank form, but it does not file or submit it.

As of March 19, 2026, Form 8850 is no longer in use, so do not send it to an agency. Check current IRS and state workforce agency guidance before taking any action related to the Work Opportunity Tax Credit.

When the form was in use, employers sent it to the state workforce agency for the state where the business was located and the employee worked. It did not go to the IRS and was not attached to a tax return. The delivery method depended on the state: some agencies required physical mail, some used an online portal, and some accepted either method. Employers followed the instructions from their own state workforce agency.

Job applicants and employers both complete Form 8850. The applicant gives the required information to the employer on or before the day a job offer is made. If the employer believes the applicant belongs to a targeted group, the employer completes its section by that same day. Both parties must sign the form by the date it is submitted to the state workforce agency (SWA).

After completion, the employer sends the form to the SWA in the state where the business is located, not to the IRS. In general, it is due by the 28th calendar day after the employee starts work. The state WOTC coordinator then decides whether to certify the applicant as a targeted group member. If certified, the employer may claim the credit using Form 5884.

A handwritten signature is required by default. Electronic signatures are allowed only through a state workforce agency system that meets IRS rules, with both the applicant and employer signing under penalties of perjury. You can add an electronic signature to Form 8850 on PDFLeader and download it, but PDFLeader does not submit the form. Check with your state workforce agency first, and review the latest updates before signing.

For Part I, have the applicant’s name, Social Security number, street address where you live, city or town, state, and ZIP code, county, and telephone number. Applicants under age 40 also need their date of birth. If Line 1 applies, keep the conditional certification from the state workforce agency or participating local agency on hand. Review the Line 2 targeted group statements and, if applicable, know the designated community resident or summer youth group number for Line 3.

You also need the dates when the applicant gave information, was offered the job, was hired, and started the job, plus the applicant’s signature. For Part II, gather the employer name, telephone number, EIN, and address, point-of-contact details, and any different contact information. The employer must provide the employer’s signature, title, and date.

Form 8850 must be submitted to the state workforce agency, not the IRS, within 28 calendar days after the new hire’s start date. The applicant must complete their part by the day the job offer is made. The employer must complete the rest by that same day. Both parties must sign the form no later than the date it is submitted to the agency.

The WOTC’s statutory authority expired for employees hired after December 31, 2025. Unless Congress renews it, employers may not claim the credit for later hires. Check current IRS guidance before preparing an 8850 Form 2026.

As of March 19, 2026, Form 8850 is no longer in use, so you do not need to prepare it for current hires.

Before that date, you did not need Form 8850 if you were not seeking the Work Opportunity Tax Credit or the new hire was not a targeted-group member. Certification was also not required for New York Liberty Zone business employees. See Form 8884 for that credit. If a partner filed Form 8850, you did not need to file another copy.