Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Do I qualify for the Displaced Worker Credit?

To properly claim the DWC, the individual (displaced worker) must meet each of the following four conditions:

  1. Individual lost or left his/her job due to the closing or moving of the facility at which s/he was employed or the abolishment of his/her position or shift at that facility (temporary layoffs do not qualify for the DWC and the individual must have lost or left the job involuntarily) and   
  2. Individual has not obtained another job at which s/he works more than twenty (20) hours a week, and
  3. Individual must have paid out of pocket for job training to enhance his/her ability to get a new job during the twelve-month period beginning when s/he loses or leaves his/her job and becomes displaced and 
  4. Individual claims the credit for the taxable year in which the worker pays for the job training