The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) expanded the definition of “targeted individuals” for whom employers may claim a Work Opportunity Tax Credit (WOTC) to add qualified long-term unemployment recipients, effective January 1, 2016.  Today, the IRS announced in Notice 2016-22 that IRS Form 8850 and ETA Forms 9061 and 9062 are being modified so that they can be used to request WOTC certification for qualified long-term unemployment recipients.  Additionally, because the PATH Act retroactively extended WOTC, the IRS is allowing taxpayers additional time to file IRS Form 8850.  The standard 28-day deadline is extended to June 29, 2016 for long-term unemployment benefit recipients hired between January 1, 2016 and May 31, 2016, and for all other categories of targeted individuals hired between January 1, 2015 and May 31, 2016.