This year’s hurricane season was a traumatic one, especially for those in the southern Atlantic region. Florida, Georgia, North Carolina, South Carolina, and Virginia were all hit with monster storms. In the aftermath of Hurricane Florence and Michael, the IRS has granted tax relief for Work Opportunity Tax Credit (WOTC) certification requests.
For those affected by Hurricane Florence, the relief extends the WOTC filing deadline to January 31, 2019. This is extended from the standard 28-day period for WOTC requests that were due by September 7, 2018, and before January 31, 2019. The tax relief specifically applies to certification requests with employment start dates on or following August 10, 2018, and before January 3, 2019.
Hurricane Florence tax relief only applies to businesses in North Carolina, South Carolina, and Virginia, that have employees residing in certain affected areas within those states.
A full list of affected counties within South Carolina can be found here.
A full list of affected counties within North Carolina can be found here.
A full list of affected counties within Virginia can be found here.
Organizations in South Carolina should note that the relief is identified by affected county, a characteristic not captured by the state’s online WOTC submission system. In order to mark their submission as one affected by Hurricane Florence Relief, organizations must stamp the submission as part of “Hurricane Florence Relief” and mail it to:
South Carolina Department of Employment & Workforce (or SCDEW)
Attn: WOTC Unit – Room 515
P.O. Box 995
Columbia, SC 29202
The IRS also has extended deadlines for organizations affected by Hurricane Michael. The guidance waives the 28-day submission deadline for WOTC applications. Deadlines that would have fallen on or following October 7, 2018, and before February 28, 2019, have been postponed to February 28, 2019.
The IRS has listed the affected counties in Florida and Georgia here.