This Training and Employment Guidance Letter (TEGL) 25-15, Change 2 makes a technical correction to the eligibility determination instructions for the Qualified Long-term Recipient (LTUR) target group by replacing the text "the date the job applicant signed the IRS Form 8850" with "the day before the job applicant started the job (employment start date minus one day), or, if earlier, the date the job applicant provided the information on the IRS Form 8850" in Section 6 a. and Section 12. Additionally, this guidance removes the text, "revised May 2016," for the Work Opportunity Tax Credit (WOTC) Forms in Section 10 and Section 13. Shortly after the Employment and Training Administration (ETA) issued TEGL 25-15, Change 1, the Office of Management and Budget (OMB) under the Paperwork Reduction Act (PRA) approved the WOTC Forms through January 31, 2020 as noted in Section 11. Lastly, this guidance updates Section 15 to reflect the technical correction for the eligibility determinations instructions for LTUR target group and provide instructions for reprocessing LTUR applications.