1) This document is an IRS form (Form 8850) for employers to request certification to claim the Work Opportunity Tax Credit. 2) The form collects information from job applicants such as name, address, date of birth, and whether they qualify as a member of a targeted group to claim the tax credit, such as veterans, recipients of public assistance, or ex-felons. 3) Employers complete the bottom portion with details of the job offer such as date applicant was offered the job, date they started, and certification that to the best of their knowledge the applicant qualifies for the targeted group.