I.R.S. Notice 2013-14, IRB 2013-13

(IRS provides transitional relief for eligible employers wanting to claim the WOTC by providing until Apr. 29, 2013 to file necessary form for claiming WOTC for eligible workers; extension of time is beyond the 28-day deadline contained in I.R.C. Sec. 51(d)(13) for submission of IRS Form 8850; thus employer hiring qualified employee other than qualified veteran on or after 1/1/12 and on or before 3/31/13 has until 4/29/13 to submit Form 8850; for qualified veterans hired on or after 1/1/13 and on or before 3/31/13, Form 8850 must be submitted by 4/29/13).