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/formspubs/index.html
To order Publications: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
http://www.irs.ustreas.gov/formspubs/index.html
Contact:
U.S. Department of Labor
Employment and Training Administration
Frances Perkins Building
200 Constitution Avenue, NW
Washington, DC 20210
http://www.doleta.gov/business/Incentives/opptax/ or
Your Local Public Employment Service OfficeWOTC 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/formspubs/index.html