TRAINING AND EMPLOYMENT GUIDANCE LETTER No. 20-04
Training and Employment Guidance Letter No. 20-04
Revenue Ruling 2003-112 Issued by the IRS and Its Relation to the Work Opportunity Tax Credit (WOTC) Program
To transmit to the State Workforce Agencies (SWAs) the IRS revenue ruling on the statutory definition for the "Qualified IV-A Recipient" target group as it relates to the period of time for receiving Temporary Assistance to Needy Families (TANF) under the WOTC and Welfare-to-Work Tax Credits (WtWTCs) and provide guidance on its implementation.
ALL STATE WORKFORCE AGENCIES
ALL STATE WORKFORCE LIAISONS
EMILY STOVER DeROCCO
Assistant Secretary
Direct all questions to the appropriate Regional WOTC/WtWTC Coordinator.