Summary of changes for Form 8850

IMPLEMENTATION PLAN for 8850
Run by User WPWOOL00

March 1, 2009

Page 2 of 2

P.L. 110-343, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (Division C)
Action
Number
66.00484

Act
Section

IRC
Section

319

Description of Action
Revise product to reflect the termination of work opportunity tax credit
for Hurricane Katrina employees.

Date Type Effective Date Target Date Actual Date
A

27-AUG-2007 29-DEC-2010

Total Action Items: 1

P.L. 111-5, American Recovery and Reinvestment Act of 2009
1221

’P.L.

51(d)

Revise re two new targeted groups, disconnected youth
and unemployed veterans.

01-MAR-2009

110-243, Food, Conservation, and Energy Act of 2008

4001(b)

Revise re change in name of food stamp program.

N/A

01-MAR-2009

P.L. 110-343, Emergency Economic Stabilization Act of 2008

319

N/A

Revise re extension of work opportunity tax credit Hurricane
Katrina employees.

01-MAR-2009

Major Changes to the March 2009 Form 8850
1] The revision date is changed to March 2009.
2] A line for "county" is added to the address area to help determine residence in
a Rural Renewal County. The line for entering a telephone number is moved to
the right to accommodate this change.
3] Box 1: the date is changed to August 28, 2009, per P. L. 110-343, Div. C, sec.
319, and P. L. 109-73, section 201(b).
4] Box 3: the text "food stamps" is changed to "Supplemental Nutrition
Assistance Program (SNAP) benefits (food stamps) " or "SNAP benefits (food
stamps) " per P. L. 110-243, sec. 4001(b).
5] Box 3: two new bullets are added for new targeted groups, unemployed
veterans and disconnected youth, per section 1221 of P.L. 111-5.
6] In the jurat on page 2, the text “provided the information on” is substituted for
the text “completed” at the suggestion of an industry group (National Employment
Opportunities Network (NEON)), and the cooperation of CC Matt Howard.
7] The room number in the Paperwork Reduction Act area (for forwarding
inquiries to the IRS) is changed to 6526.

Major Changes to the March 2009 Instructions for Form 8850
1] The revision date is changed to March 2009.
2] The What’s New area is rewritten to highlight the major changes to the
instructions.
3] (pg.1) Under When and Where to File, Alabama is added as a state accepting
Form 8850 electronically. (AL work opportunity tax credit Coordinator).
Also, text is added about the extension for filing Form 8850 to certify recently
designated unemployed veterans and disconnected youth. (Chief Counsel draft
notice)
4] (pg. 2) Under Members of Targeted Groups, the name of the Food Stamps
program/benefits is changed to the Supplemental Nutrition Assistance Program
(SNAP)/benefits in items 1, 2, and 7 (also, under Members of a Family). (P. L.
110-243, sec. 4001(b))
Also, a note is added to explain why the checkbox for disabled veterans does not
violate the Americans With Disabilities Act. And descriptions of the two new
targeted groups are added. (P.L. 111-5, sec. 1221)
5] (pg. 2) Under Members of Targeted Groups, in item 10, the discussion is
changed to indicate the 2-year extension of the work opportunity credit for
Hurricane Katrina employees hired after August 27, 2007. (P. L. 110-343, Div. C,
sec. 319, and P. L. 109-73, sec. 201(b))
6] (pg. 3) Under Empowerment Zones, the effective date for Washington, DC, is
shown as extended to the end of 2009. (IRC 1391(d); IRC 1400E (a)(B)(1); P.L.
110-343, Div C, sec. 322)
7] The year is updated in the usual places.