Partners
Why CPAs Partner for WOTC
WOTC is difficult for accounting firms to offer in-house. It depends on software that most firms do not maintain, and AICPA ethical rules restrict the percentage-based fees that WOTC work is often structured around. Partnering with a specialist firm lets CPAs add the credit without building that infrastructure.
Abhay Patel · Co-Founder · WOTC Practice · Dallas, Texas·October 29, 2026
Software the typical firm does not run
WOTC requires tracking eligibility at hire, submitting Form 8850 on time, following state certifications, and matching payroll. That workflow is closer to an operations system than to a tax return. Most accounting firms do not have the infrastructure to manage it effectively.
AICPA fee rules
AICPA ethical codes prohibit percentage-based fees in many tax-credit settings. WOTC is structured in a way that makes hourly billing impractical, because the work is high volume and low touch once screening is automated. A partner firm can run that model without putting the CPA's fee arrangement in conflict.
What the partnership covers
FCA handles screening, state submissions, payroll matching, and the OnTrack software. The accounting firm keeps the client relationship and can offer WOTC without compliance concerns or software development costs. R&D work, by contrast, still needs legal evaluation of contracts and eligibility, which is why that practice is attorney-led.
This article is general information, not legal or tax advice. For how FCA applies this to a claim, see Partners.