A job applicant completes and signs,
under penalties of perjury, the top portion of the form to indicate
that he or she is a member of a targeted group. If the employer has
a belief that the applicant is a member of a targeted group, the
employer signs the other portion of the form under penalties of
perjury and submits it to their state workforce agency (SWA) as
part of a written request for certification.
US Code: 26 USC 61 Name of Law: Returning
Heroes and Wounded Warriors Work Opportunity Tax Credits
PL: Pub.L. 111 - 5 1221 Name of Law: American Recovery and
Reinvestment Tax Act
PL: Pub.L. 109 - 73 et al. Name of Law: Katrina Emergency Tax
Relief Act
R-Line 1 was deleted since the
law for Hurricane Katrina expired (Katrina Emergency Tax Relief Act
of 2005 [Pub. L. 109-73]) -The last bullet under new checkbox 2 was
deleted since the target group for disconnected youth expired at
the end of 2010. (IRC section 51(d) enacted by the Section 1221
of the American Recovery and Reinvestment Tax Act of 2009 (ARRTA,
Pub. L. 111-5). As a result, the program expects approximately
80,000 "less" filers to complete Form 8850, and a decrease in
burden of 606,400 hours. These program changes are attributed to
expiring statutes. -A new box 3 was added to expand the target
group for unemployed veterans. Per 26 U.S.C. 261 and the VOW to
Hire Heroes Act of 2011, HR 674, Form 8850 a pre-screening form for
an employee to qualify for the Work Opportunity Credit. The VOW to
Hire Heroes Act of 2011, allows veterans that were unemployed for
four weeks to qualify for the Work Opportunity Credit. It expands
the definition of target group for qualified veterans. As a result,
the program expects approximately 80,000 new filers to complete
Form 8850, for an increase in burden of 1,860,400 hours. These
program changes are attributed to new statute.
$1,604
No
No
No
No
Yes
Uncollected
Neal Dickman 2026225013
No
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:
(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;
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.