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.

If the 12-month period lands in 2 separate tax years, is a taxpayer able to take a $500 DWC each year? If not, can the credit be taken in 2 different years add up to the $500?

If the employee loses one job, the maximum amount of credit they can take spanning two consecutive calendar years is $500. No, they cannot take $500 in two consecutive years for the same job loss. 

Unless someone lost a job, incurred $500 job training expenses (out of pocket expenses) in year 1, then gained another job, lost it and incurred another $500 in job training expenses (again out of pocket) in year 2 (both incurred expenses took place within 12 months following the respective job losses) only then would that particular employee be entitled to legally take $500 DWC both years.  

If the Ohio Department of Taxation has requested information to support a taxpayer claiming the Displaced Worker Credit, please mail or fax the documentation to the contact information on the request letter received.