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.

What type of training qualifies for the Displaced Worker Credit?

Qualified displaced worker training is job training or education that improves your ability to perform a new job after you have lost your previous job. Displaced worker training includes apprenticeships, internships and educational classes.

Qualified Expenses

  1. Course tuition and fees
  2. Books, software, etc. if the purchased materials are needed in conjunction with the training class

Unqualified Expenses   

  1. Amounts paid for training when the individual was not a displaced worker
  2. Amounts paid for upgrades to computers, professional organizational fees, meals, mileage, transportation, etc.
  3. Expenses for classes to meet continuing professional requirements or minimum professional standards or expenses that improve job skills for the individual’s current job or profession
  4. Amounts paid to an outplacement firm to help develop skills used to find a new job, e.g. career planning, profile analysis, skills assessment, resume writing, marketing action plan, etc. which are paid in one’s endeavor to find a new job, and not to improve the skills that one would use in performing the functions or tasks associated with a new job
  5. Amounts reimbursed by the individual’s former employer, or by a subsequent employer