
Work Opportunity Tax Credit (WOTC) in 2026: Lapse Status, Target Groups, the 28-Day Form 8850 Deadline, NC Commerce Certification, and Form 5884 for Restaurants and Retail
WOTC in 2026: authorized only for hires through Dec. 31, 2025; target groups, the 28-day Form 8850 deadline, NC Commerce certification, and Form 5884—subject to current IRS/NCDOR guidance.
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