Work Opportunity Tax Credit (WOTC) and Welfare-to-Work (WtW) Tax Credit

Forms and Documents

Document Name	Status
Form ETA-9058 Work Opportunity Tax Credit (WOTC) and Welfare-to-Work (WtW) Tax Credit Form and Instruction	Modified
Emergency Justification 1205-0371.pdf Supporting Statement A	2007-08-29
Reporting TEGL (P.L. 109-432)8-28-07 (Rev gs & co 6-18-07 Adds PL 110-28) R2-6-20.doc Supplementary Document	2007-08-28
H.R. 6111 - Health Care WOTC Extension Sec. 105 12-06.pdf Supplementary Document	2007-08-06

IC Document Collections

IC ID	Document Title	Status
43791	Work Opportunity Tax Credit (WOTC) and Welfare-to-Work (WtW) Tax Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1205-0371	ICR Reference No: 200707-1205-011
Status: Historical Active	Previous ICR Reference No: 200702-1205-001
Agency/Subagency: DOL/ETA	Agency Tracking No:
Title: Work Opportunity Tax Credit (WOTC) and Welfare-to-Work (WtW) Tax Credit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 09/07/2007
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/01/2007
	Date Received in OIRA: 08/30/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2008	6 Months From Approved	08/31/2009
Responses	2,421,028	0	2,421,028
Time Burden (Hours)	848,325	0	415,368
Cost Burden (Dollars)	0	0	0

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Abstract: Tax Credit Program Administration. Data and information provided by the states on these forms are used for program planning, evaluation of Program performance and outcomes through states' quarterly report and for oversight/verification activities as mandated by the Omnibus Budget Reconciliation Act of 1990 (P.L. 101-508) Section 11405(c), which extended indefinitely the $5 million set-aside for testing whether individuals certified as members of WOTC targeted groups are eligible for certification (including use of statistical sampling techniques). As long as there is a WOTC appropriation, this requirement continues in.....

Emergency Justfication: On May 25, 2007 the Small Business and Work Opportunity Tax Act of 2007 (P.L. 110-28)was enacted. Section 8211 of this Act extended and modified the WOTC Program for a continuing 44-month period through August 31, 2011, with new provisions & amendments for certain target groups that apply to new hires who start working for an employer after May 25. The Tax Relief and Health Care Act of 2006 (P.L. 109-432), enacted December 20, 2006, extended the WOTC for two additional years through December 31, 2007 and consolidated the program by merging the Welfare-to-Work Tax Credit into the WOTC. This Act also made various amendments & introduced new provisions that streamline the program & make it easier for the business sector to participate. The statutory changes and new provisions required that the program report, processing and administrative forms, and related program materials be revised and updated to reflect the new changes and provisions to provide the state workforce agencies (SWAs) nationwide the updated tools to effectively administer the consolidated and modified program. They are: 1) ETA Form 9058 – Report 1; 2) ETA Forms 9057, 9059, 9061 – 9063, and 9065; 3) the May 2005 Addendum (which includes all the updated forms and new program guidance), and the Technical Assistance and Compliance Review Guide. To request a certification from a SWA, employers or their representatives must submit not only IRS Form 8850 but also either ETA Form 9061 or 9062. SWAs cannot process timely filed but incomplete requests. The Internal Revenue Service's IRS 8850 ws cleared by OMB on May 26th and is available to employers, the SWAs, and all other partners in the IRS website at www.irs.gov. Therefore, ETA is requesting this emergency ICR approval of the listed forms and program materials so that the SWAs can start processing all the new certification requests with the changes that became effective May 25, 2007. This emergency approval will help prevent the accumulation of unprocessed employer timely filed certification requests (which will result in significant backlogs for the states), and the timely issuance to employers of certifications for all the new eligible hires, in accordance with Congressional intent.

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Authorizing Statute(s): PL: Pub.L. 110 - 28 8211 Name of Law: Small Business and Work Opportunity Tax Act
   PL: Pub.L. 109 - 432 105 Name of Law: Tax Relief and Health Care Act of 2006
   PL: Pub.L. 101 - 508 11405(c) Name of Law: Omnibus Budget Reconciliation Act of 1989
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 28 8211 Name of Law: Small Business and Work Opportunity Tax Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Work Opportunity Tax Credit (WOTC) and Welfare-to-Work (WtW) Tax Credit	ETA-9059, ETA-9061, ETA-9061 Spanish Version, ETA-9065, ETA-9062, ETA-9058, ETA-9057, ETA-9063	Certificaiton Workload and Characteristics of Certified Individuals: Consolidated WOTC Rept No. 1 ,   Individual Characteristics Form ,   Conditinoal Certification ,   Employer Certification, Optional ,   Agency Declaration of Verificatino Results, Optional ,   Conditional Certifications Issued: Summary Worksheet, for SWA Internal Use Onlty ,   Verification Results: Audit Summary Worksheet, for SWA Internal Unse Only ,   Individual Characteristics Form, Spanish Version

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,421,028	2,421,028	0	0	0	0
Annual Time Burden (Hours)	848,325	415,368	0	432,957	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The hour difference is an adjustment due to a calculation error in an earlier 83-I despite the fact that the supporting statement contained the correct burden hours. The actual burden has not increased since the last submission.

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Annual Cost to Federal Government: $23,847

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/30/2007

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