The pre-screening notice must contain information that the employee provides to the you that indicates that the individual is a member of a targeted group. Both you and the parent or guardian of the qualified youth must sign the notice under penalties of perjury. If you use this approach, you need to receive a certification from SESA that the youth is, in fact, a member of the targeted group before you can claim WOTC with respect to the individual. Look for listing such as Employment Security Commission, Employment Service or Job Service. For purposes of the WOTC, the term wages generally has the same meaning as for purposes of the Federal Unemployment Tax Act.
Special rules apply for defining wages in the case of certain agricultural labor and railway labor.
Employer's Wage Deduction Reduced Your Federal tax deduction for wages and salaries paid or incurred must be reduced by the amount of the Work Opportunity Tax Credit you claim. More Information About WOTC Call or visit your local public employment service office.