The IRS gave us new guidance today, slightly revising the definition of a “disconnected youth” and extending the transitional relief period by two additional months.
According to IRS Notice 2009-69, a disconnected youth now includes individuals who have held a job since graduating from high school or earning a GED, as long as they have worked only “occasionally.” Previously, if a person meeting the other definitions of a disconnected youth had graduated (or received a GED Certificate), they could not have held a job between the date of graduation and their hire date by the qualifying employer.
Per this new notice, employers also have until October 17th to file WOTC applications for disconnected youth and unemployed veterans hired after December 31, 2008 through September 17, 2009.
This new guidance from the IRS is welcome. Zone Centrix — and government WOTC units across the U.S. — are still awaiting guidance from the U.S. Department of Labor regarding documentation standards and other administrative requirements stemming from the new WOTC categories.