WOTC youth self-attestation form clarification

Accessible letter PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2011/tegl_21_10_chg1_acc.pdf

CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION                 WOTC
               ADVISORY SYSTEM                            CORRESPONDENCE SYMBOL
                                                          OWI
          U.S. DEPARTMENT OF LABOR
                                                          DATE
             Washington, D.C. 20210                        December 21, 2011


TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 21-10, Change 1

TO:              ALL STATE WORKFORCE AGENCIES
                 ALL STATE WORKFORCE LIAISONS
                 ALL REGIONAL COORDINATORS

FROM:            JANE OATES /s/
                 Assistant Secretary

SUBJECT:         Clarification of Certain Work Opportunity Tax Credit (WOTC) Programmatic
                 Policy Issues

1. Purpose. To provide the state workforce agencies (SWAs) clarification on the use of
documents used to verify eligibility for WOTC, in order to support the uninterrupted processing
of American Recovery and Reinvestment Act of 2009 (Recovery Act) Disconnected Youth
related eligible certification requests.

2. References. The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act
of 2010 (P.L. 111-312); the American Recovery and Reinvestment Act of 2009 (Public Law 111-
5, Recovery Act); Internal Revenue Code of 1986, Section 51, as amended; Internal Revenue
Service Notices 2009-69 (August 31, 2009) and 2009-28, 2009-24 I.R.B 1082 (June 15, 2009);
Training and Employment Guidance Letter (TEGL) No. 03-09, Information and Guidance on the
Two New Work Opportunity Tax Credit (WOTC) Targeted Groups Introduced by the American
Recovery and Reinvestment Act of 2009 (September 1, 2009); TEGL No. 11-08, Extension of
the Information Collection for the Consolidated Work Opportunity Tax Credit Program: Revised
Reporting and Processing Forms (February 19, 2009); TEGL No. 11-08, Change 1, Extension
Period Granted to the State Workforce Agencies and Employers for the Uninterrupted Use of All
2007 and 2008 Work Opportunity Tax Credit (WOTC) Program Processing Forms (March 25,
2009); ETA Handbook No. 408, November 2002, Third Edition (the Handbook); and August
2009 Addendum to the Handbook.

3. Background. The Employment and Training Administration (ETA) has received requests for
clarification regarding the correct combination of boxes in the Self-Attestation Form (SAF), ETA
9154 a youth must check for a SWA to accept as meeting certain requirements of the
Disconnected Youth target group definition.




 RESCISSIONS                                             EXPIRATION DATE
 None                                                    Continuing


4. Clarification and Guidance. The legislative authority for the Disconnected Youth WOTC
target group, which was created by the Recovery Act, expired on December 31, 2010. ETA is
aware that some states are not clear as to which combination of the three boxes in the SAF, ETA
Form 9154, is sufficient to provide documentation to support a finding that the youth meets
eligibility requirements number two and four, as explained below. As a result, it appears that
some states may have interpreted the combination of the three boxes in the SAF incorrectly and
issued incorrect denials to otherwise eligible and timely filed certification requests.

The Disconnected Youth group’s statutory definition has four requirements, which all must be
met in order to be certified as eligible by a SWA (in compliance with P.L.111-5, Sec. 51 of
the Internal Revenue Code and ETA’s TEGL No. 3-09, Changes 2 and 3). A SWA certifies
members of the Disconnected Youth group if they have:

       (1) attained age 16 but not age 25 on the hiring date;
       (2) not regularly attended any secondary, technical, or post-secondary school
       during the six-month period preceding the hiring date;
       (3) not regularly been employed during such six-month period; and
       (4) not been readily employable by reason of lacking a sufficient number of basic skills.

TEGL No. 3-09 describes the way a SWA can verify that a newly hired youth meets these four
eligibility requirements. Changes 2 and 3 to TEGL No. 3-09 require SWAs to use the national
Self-Attestation Form, ETA 9054 (attached) to verify requirements two and four listed above.

The wording for the third checkbox on the SAF encompasses both requirements two and four.
Therefore, any of the following three combinations of checked boxes in the SAF, ETA 9154, are
sufficient to establish compliance with requirements two and four for eligibility in the
Disconnected Youth group:

       1) The SAF provides documentation in support of a finding that the worker has satisfied
       requirements two and four for the Disconnected Youth group if both boxes 1 and 2 are
       checked.

           •   Box 1 verifies requirement two and Box 2 verifies requirement four; or

       2) The SAF provides documentation in support of a finding that the worker has satisfied
       requirements two and four for the Disconnected Youth group if both boxes 1 and 3 are
       checked.

           •   Box 1 verifies requirement two and Box 3 verifies both requirements two and
               four; or

       3) The SAF provides documentation in support of a finding that the worker has satisfied
       requirements two and four for the Disconnected Youth group if only box 3 is checked.

           •   Box 3 verifies both requirements two and four.



ETA is requiring SWAs to:

       1) Revisit and reprocess all cases where denials were based on an incorrect
       interpretation of the SAF boxes;
       2) Issue certifications to all timely filed and eligible certification requests according to
       the clarification above, provided that the youth and the requests met all other
       requirements; and
       3) Process in a timely manner all appeals received from affected employers and
       consultants where denials were based on an incorrect interpretation of the SAF boxes.

5. Program Administration. SWAs’ certification and overall program operation
responsibilities remain the same as those described in the November 2002, Third Edition of ETA
Handbook 408 and its 2009 Addendum, available at: www.doleta.gov/wotc.

6. Actions. SWA Administrators are requested to:

   a. Provide this information to all appropriate WOTC program staff, employers and their
      representatives, participating agencies and other interested partners; and

   b. Ensure that the SWAs and participating agencies implement these changes effective upon
      receipt of this TEGL.

7. Inquiries. Questions regarding these instructions should be directed to the appropriate
WOTC Regional Coordinator.

8. Attachment. Youth Self-Attestation Form, ETA 9154.




                                                3

Attachment: Youth Self-Attestation Form, ETA 9154

Official attachment PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2011/tegl_21_10_chg1_att.pdf

U.S. Department Labor
                                                                                                             OMB Control No. 1205-0371
                 Employment and Training Administration
                                                                                                     Expiration Date: November 30, 2011



                                       YOUTH SELF-ATTESTATION FORM
                                  Work Opportunity Tax Credit (WOTC) Program


Instructions: This Self-Attestation Form (SAF) is to be completed, signed, and dated by the new hire
only. Employers or consultants submit this SAF to the State Workforce Agency with Form ETA 9061 for
each certification request filed.

New Hire Name: ___________________________________________________________

Social Security Number: _________________ Date of Birth:_______________________

Employer Name: ___________________________________________________________

Employer Federal ID (EIN) Number: ___________________________________________

Please check all the statements that apply to you. Sign and date this form where
indicated below.

          In the past 6 months, I have not attended a secondary, technical or
           postsecondary school for more than an average of 10 hours per week, not
           counting periods during which the school is closed for scheduled vacations.

          I do not have a High School Diploma or GED certificate.

          I have a High-School diploma or GED certificate awarded more than 6 months
           ago and I have not attended or been admitted to a technical or post-secondary
           school. I also have not held a job (other than occasionally) since receiving my
           High-School diploma or GED certificate.


Under penalties of perjury, I declare that this information is true and correct to the best of my knowledge.



New Hire’s Signature: _______________________________________________Date_________

Privacy Act Notice:
The Internal Revenue Code of 1986, Section 51, as amended and its enacting legislation, P.L. 104-188, specify that the State Workforce Agencies are
the "designated" agencies responsible for administering the WOTC certification procedures of this program. The information you have provided
completing this form will be disclosed by your employer to the State Workforce Agency. Provision of this information is voluntary; however the
information is required to determine your employer's eligibility for the federal tax credit.


Public Burden Statement:
Persons are not required to respond to this collection of information unless it displays a currently valid OM B control number. Respondents' obligation to
complete this form is required to obtain or retain benefits (P.L. 111-5). Public reporting burden is estimated to average 5 minutes per response, including
the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the
collection of Information. Send comments regarding this burden estimate to the U.S. Department of Labor, Division of Adult Services, Room S-4209,
Washington, D.C. 20210 (Paperwork Reduction Project 1205-0371). Please do not submit completed forms to this address.
                                                                                                           ETA Form 9154 (Rev. April 2010)