The Internal Revenue Service is giving employers extra time beyond the 28-day deadline for submitting a form to claim the Work Opportunity Tax Credit after the WOTC was extended late last year by Congress.

Notice 2015-13 provides guidance on Section 119 of the Tax Increase Prevention Act of 2014, which was enacted Dec. 19, 2014, and extended a host of tax breaks through the end of last year. Among other provisions, the Act amends Section 51 of the Tax Code to extend the WOTC through Dec. 31, 2014.

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