IRS Form 8850 No Longer in Use After 2025
Summary
The IRS has announced that Form 8850 will no longer be in use after December 31, 2025. This form was previously used to pre-screen employees for the Work Opportunity Tax Credit. The credit itself will not apply to employees beginning work after this date.
What changed
The Internal Revenue Service (IRS) has issued a notice stating that Form 8850 is obsolete and will not be used for tax years beginning after December 31, 2025. This form was the designated method for employers to request certification from state workforce agencies regarding an employee's eligibility for the Work Opportunity Tax Credit (WOTC).
Employers should be aware that the WOTC will not be applicable to any new hires who start their employment after December 31, 2025. Consequently, there is no longer a need to file Form 8850 for such employees. Compliance officers should update internal procedures to reflect the discontinuation of this form and ensure that no attempts are made to claim the WOTC for employees hired after the specified date.
What to do next
- Update internal procedures to discontinue the use of Form 8850 for employees hired after December 31, 2025.
- Ensure no claims for the Work Opportunity Tax Credit are made for employees beginning work after December 31, 2025.
Source document (simplified)
Form 8850 is no longer in use
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Form 8850 is no longer in use. The work opportunity credit does not apply to employees who begin work for the employer after December 31, 2025. Employers claiming the credit previously used Form 8850 to pre-screen and make a written request to the state workforce agency to certify an individual was a member of a targeted group for the purposes qualifying for the work opportunity credit.
Page Last Reviewed or Updated: 20-Mar-2026
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