Employer representatives: You need to submit new 9198 forms to be able to enter applications for the firms you represent

The U.S. Department of Labor has discontinued Power of Attorney and Declaration of Representative (IRS Form 2848). They replaced it with the new Work Opportunity Tax Credit  ETA Form 9198 Employer Representative Declaration. 

Form 9198 is not for businesses who file WOTC applications on their own behalf. It applies only to firms that file applications on an employer’s behalf.

Due to a recent extension granted by the USDOL, we can use your existing 2848 forms until Sept. 30 if they have been authorized through that date. But we can no longer accept new ones.

From now through Sept. 30, you need to have a valid 9198 or 2848 on file with us to submit applications. Then, starting Oct. 1, 2024, you will need the new 9198 form on file with us to enter any applications. The new form is available in our online filing system.

We recommend that you replace all currently valid 2848 forms with 9198 forms now
If you cannot replace them all now, be sure to submit your 9198 forms at least 2 business days before the 28-day deadline for applications. We need that extra time to process your new forms. Submitting them later might result in a delay, making your application late. We need to deny any late applications.

Other requirements for the new Form 9198

• The time authorized on the form needs to start on or after the signature date.
• The time authorized on the form needs to be 5 years or less.