Incentives

Business Tax Credit and Deduction

• Internal Revenue Service (IRS)
  The Internal Revenue Service provides information and appropriate forms for tax code provisions that can assist businesses in complying with the ADA, including a tax credit for small businesses (section 44 - IRS Form 8826 - See IRS Publication 334) and a tax deduction for all businesses (section 190 - No Separate IRS Form - See IRS Publication 535) The IRS also provides the form (IRS 8850) that employers must complete when filing for the Work Opportunity Tax Credit.

  Contact:

  • IRS Tax code information: 1-800-829-1040 (Voice) 1-800-829-4059 (TTY)
  • Tax code legal questions: 1-202-622-3110 (Voice) TTY: use relay service
    IRS Website Home Page: http://www.irs.ustreas.gov
    To order Forms: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
    http://www.irs.ustreas.gov/prod/forms_pubs/forms.html/
    To order Publications: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
    http://www.irs.ustreas.gov/prod/forms_pubs/pubs.html/

Tax Incentives For Business - fact sheet

Work Opportunity Tax Credit Program - fact sheet

Work Opportunity Tax Credit (WOTC): How Employers Qualify and Participate - fact sheet

Contact:
U.S. Department of Labor
Employment and Training Administration
Frances Perkins Building
200 Constitution Avenue, NW
Washington, DC 20210
http://www.uses.doleta.gov/wotcdata.asp or
Your Local Public Employment Service Office

WOTC IRS Form 8850
Contact:
IRS
To order IRS WOTC Form 8850: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
http://www.irs.ustreas.gov/prod/forms_pubs/forms.html/