On or before the day on which the individual begins work for you, you have received a certification from your state employment security agency that the individual is a member of a targeted group, or
On or before the day you offer employment to an individual, the individual completes page 1 of Form 8850
(PDF), Pre-Screening Notice and Certification Request for the Work Opportunity Credits.
You complete page 2 of the form, and you send the form to your state workforce agency no later than the 28th day after the individual begins work.
You must receive the certification before claiming the credit.