Day: December 5, 2019

IRS directive, work opportunity tax credit (WOTC)

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The IRS has posted a directive jointly issued by the Large Business & International (LB&I) and Small Business/Self-Employed (SB/SE) divisions as instructions for IRS examiners on the treatment of work opportunity tax credit (WOTC) examinations under section 51. The joint directive provides that examiners are not to challenge the timing […]