Tax Relief for WOTC Filings: What Small Business Owners Need to Know Following Hurricane Helene
The IRS has announced tax relief for businesses and residents affected by Hurricane Helene in FEMA-declared disaster areas. If your business participates in the Work Opportunity Tax Credit (WOTC) program, this relief includes an extension to the 28-day WOTC filing deadline, providing additional time to submit your certification requests.
Here’s a simple breakdown of what this means for your business, depending on your location.
What Is WOTC, and What Does the Extension Cover?
WOTC is a tax credit program that incentivizes businesses to hire individuals from certain target groups. To qualify, employers typically have 28 days from the new hire’s start date to submit a certification request to their state workforce agency.
For businesses affected by Hurricane Helene, the IRS has extended this deadline for qualifying WOTC certification requests.
Who Qualifies for the Extension?
Businesses in the following FEMA-declared disaster areas are eligible for relief:
- Alabama: Entire state.
- Florida: Specific counties (listed below).
- Georgia: Entire state.
- North Carolina: Entire state.
- South Carolina: Entire state.
- Tennessee: Specific counties.
- Virginia: Specific counties and cities.
If your business, qualifying employee, or WOTC consultant is located in one of these areas, you may qualify.
What Are the New Deadlines?
For affected businesses, the deadline is extended through May 1, 2025, for WOTC requests that were originally due between:
- September 22, 2024, and April 30, 2025.
This applies to WOTC certification requests for employees with start dates within the following windows:
- Alabama: August 25, 2024 – April 3, 2025
- Florida: August 26, 2024 – April 3, 2025
- Georgia: August 27, 2024 – April 3, 2025
- North Carolina: August 28, 2024 – April 3, 2025
- South Carolina: August 28, 2024 – April 3, 2025
- Tennessee: August 29, 2024 – April 3, 2025
- Virginia: August 28, 2024 – April 3, 2025
What Counties Are Included?
- Alabama: Entire state.
- Florida Counties: Alachua, Bay, Bradford, Calhoun, Charlotte, Citrus, Collier, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Okaloosa, Pasco, Pinellas, Santa Rosa, Sarasota, Sumter, Suwannee, Taylor, Union, Wakulla, Walton, Washington.
- Georgia: Entire state.
- North Carolina: Entire state.
- South Carolina: Entire state.
- Tennessee Counties: Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, Washington.
- Virginia Counties and Cities: Albemarle, Appomattox, Bedford, Bland, Botetourt, Bristol City, Buchanan, Buckingham, Carroll, Charlotte, Covington City, Craig, Danville City, Dickenson, Floyd, Galax, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Norton City, Patrick, Pittsylvania, Pulaski, Radford City, Roanoke City, Russell, Scott, Smyth, Tazewell, Washington, Wise, Wythe.
How Do I File Under the Relief Program?
Due to system limitations, Hurricane Helene relief submissions must be filed by mail rather than electronically.
When filing, be sure to:
- Include proof of timeliness, such as a U.S. Postal Service date stamp.
- Submit certification request packages by April 30, 2025.
Important: State workforce agencies will not request proof of timeliness after receiving your package, so be diligent about including it in your submission.
Why This Matters to Your Business
For small business owners, this extension provides critical breathing room to ensure all eligible WOTC certification requests are submitted without missing out on valuable tax credits.
If your business is in an affected area, take advantage of this relief to maximize your WOTC benefits.