Internal Revenue Bulletin:  2013-13 

March 25, 2013 

EMPLOYMENT TAX


Table of Contents

Notice 2013-14 Notice 2013-14

This notice provides guidance on section 309 of the American Taxpayer Relief Act of 2012, Pub. L. No. 112-240, enacted on January 2, 2013, which amends section 51 of the Code to extend the Work Opportunity Tax Credit through December 31, 2013. The notice also provides employers additional time beyond the 28-day deadline in section 51(d)(13) for submitting Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, to Designated Local Agencies.


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