This Training and Employment Guidance Letter (TEGL) informs State Workforce Agencies (SWA), partnering agencies, employers, and other stakeholders of the Office of Management and Budget (OMB) approval of the extension, with revisions, of the Work Opportunity Tax Credit (WOTC) information collection under OMB Control number 1205-0371. Additionally, this TEGL provides clarification on the use of ETA Form 9198, Employer Representative Declaration Form, for employers to authorize a third-party representative to act on their behalf to manage WOTC certification requests.