Many companies think their payroll company or CPA are already taking care of this for them. Each month we work with over a thousand new companies, from our experience the vast majority of companies are either not taking these types of tax incentives at all, or they are taking only small fractions of what is available.
If you are not completing a form 8850 with each and every new person you consider for employment, you are not taking advantage of this Tax Credit. This process is more operational then it is accounting based. Because most CPA's and even payroll companies are not involved in your interviewing and candidate process it's rare that this is being taken advantage of.