Caution about IRS Notice 2013-14

Yesterday, I published a post about IRS Notice 2013-14.
I have since modified that post and I want to advise caution about how employers interpret the IRS Notice.
The notice provides that employers who submit a completed IRS Form 8850  by April 29, 2013 “will be considered to have satisfied the requirements of § 51(d)(13)(A)(ii).”  This “transition relief” applies generally to WOTC qualifying employees hired from January 1, 2012 through March 31, 2013.  For qualifying veterans, the period is limited to employees hired during the first quarter of 2013.
Now, let’s get technical for a moment.  § 51(d)(13)(A)(ii) includes two basic requirements:  One, that employees complete the IRS 8850 pre-screening notice on or before the day they are offered a job; and two, that employers submit the completed IRS Form 8850 within 28-days of the new employee’s start date.
It is clear that Notice 2013-14 waves the 28-day submission deadline for these employees.
It is not clear, however, if the transition relief waves the requirement that employees complete the IRS 8850 on or before the day of their job offer.  If it does not, then the level of benefit stemming from this transition relief is much less than I originally suspected.

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