Work Opportunity Credit: Transition Relief

Because this credit was not extended retroactively for 2015 until December 18, 2015, the IRS has provided transition relief for submitting Form 8850 to the state workforce agency. If you hired any worker between January 1, 2015, and May 31, 2016, from a targeted group other than a long-term unemployment recipient (or a long-term unemployment recipient between January 1, 2016, and May 31, 2016), you can submit the form through June 29, 2016, to claim the credit on your 2015 tax return for 2015 hires (2016 for long-term unemployment recipients). Note: A long-term unemployment recipient is someone unemployed for at least 27 weeks and receiving government unemployment benefits.