Instructions For 1998 Schedule Dc - Wisconsin Department Of Revenue Page 4
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7program must provide instruction related to the
A business closing is a permanent or temporary
occupation for which the student is in training. The
shutdown of an employment site or of one or more
education program must be organized through
facilities within a single municipality that affects a
written cooperative arrangements between one or
specified number of employes.
more employers and a qualified school.
A mass layoff is a reduction in an employer’s work
A qualified school is a specialized high school,
force that is not the result of a business closing and
high school department, or technical or vocational
that affects a specified number of employes at an
school used exclusively or principally to provide
employment site or within a single municipality.
vocational education to students who are preparing
to enter the job market. A technical or vocational
•
A dislocated worker. This is any certified employe
school must provide this education to students who
who:
have either left or completed high school. A
nonpublic school is treated as a qualified school
1.
Has been terminated or laid-off or has re-
only if it is exempt from federal income tax.
ceived a notice of termination or layoff, is
eligible for or has exhausted entitlement to
•
An economically disadvantaged ex-convict. This is
unemployment compensation, and is unlikely
any certified employe who:
to return to the previous industry or occupa-
tion,
1.
Was convicted of a felony under any federal
or state statute,
2.
Has been terminated, or received a notice of
termination of employment, as a result of any
2.
Is a member of an economically disadvan-
permanent closure of a plant or facility,
taged family (defined earlier), and
3.
Is long-term unemployed and has limited op-
3.
Is hired within 5 years of being convicted or
portunities for employment in the same or
released from prison, whichever is later.
similar occupation in the area in which he or
she resides, including an older person who
•
An eligible work incentive employe. This is a certi-
may have substantial barriers to employment
fied individual who:
because of age, or
1.
Is eligible for dependent children payments
4.
Was self-employed (including farmers) and is
under the Social Security Act and has con-
unemployed because of general economic
tinually received this financial assistance
conditions in the community where he or she
during the 90 days just before being hired, or
resides or because of natural disasters.
2.
Is employed under a work incentive program
•
A resident of an empowerment zone, or an enter-
that was set up under the Social Security Act.
prise community, that the U.S. government desig-
nates.
•
A qualified summer youth employe. This is a certi-
fied employe who:
•
A person who is employed in an unsubsidized job
but meets the eligibility requirements for a Wiscon-
1.
Works for you between May 1 and September
sin Works employment position.
15,
•
A person who is employed in a trial job in the
2.
Is at least 16 but less than 18 years old when
Wisconsin Works trial job program.
hired, or on May 1 if you hired the employe
before that date,
•
A person who is eligible for child care assistance
under the Wisconsin Works program.
3.
Has not previously worked for you, and
4.
Is certified as a member of an economically
Specific Instructions
disadvantaged family (defined earlier).
Line 1. Enter the development zones credit for environmental
remediation.
•
A person unemployed as a result of a business
closing or mass layoff, in situations where Wiscon-
Line 2. Enter the development zones credit for job creation
sin law requires the employer to provide notification
or retention.
of the closing or layoff.
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