To claim the work opportunity tax credit (WOTC), employers must submit IRS Form 8850 to the state workforce agency within 28 days of the start of employment. However, due to a late extension of empowerment zone designations, which made certain workers part of targeted groups for purposes of the WOTC, the IRS gave employers who hired workers between January 1, 2021, and October 8, 2021, until today to submit the form for a designated community resident or a qualified summer youth employee. #IdeaoftheDay