Fillable Form It 1040 - Individual Income Tax Return

Note: Please do not submit the worksheets with your paper return.

Displaced Worker Training Credit Worksheet for Line 54

Such training qualiﬁ es for this credit only if you can check "Yes" for questions 1, 2 and 3 below. Your spouse can also claim the

credit on this return if (i) your spouse can also answer "Yes" to all of the questions and (ii) you ﬁ le a joint return with your spouse.

Yes

1. Did you lose your job because the place where you worked either permanently closed or moved, or because

your employer abolished your job or shift? (Note: Abolishment of job or shift does not include layoffs resulting

from seasonal employment, temporary plant closings for retooling, etc.) .......................................................

2. During the 12-month period beginning when you lost your job, did you pay for any displaced worker training? ...

3. While you were receiving displaced worker training, were you either unemployed or working no more than

20 hours per week? .........................................................................................................................................

If you and/or your spouse checked "Yes" to all of the questions above, complete the worksheet below:

1. Enter the amount of displaced worker training expense you paid during 2011 and 2012 for displaced worker

training during the 12-month period beginning when you lost your job. Do not include any amount that was

reimbursed to you............................................................................................................................................

2. Enter one-half of the amount on line 1 ............................................................................................................

3. Enter the smaller of $500 or the amount on line 2 ..........................................................................................

4. Enter the amount of displaced worker training credit, if any, that you claimed on line 54, Schedule B of last

year's Ohio form IT 1040 .................................................................................................................................

5. Subtract line 4 from line 3 (but not less than -0-). If your ﬁ ling status is single, qualifying widow(er),

married ﬁ ling separately or head of household, stop here. Line 5 is your displaced worker training

credit. Enter this amount on line 54, Schedule B of Ohio form IT 1040 ...................................................

If your ﬁ ling status is married ﬁ ling jointly and your spouse also answered "Yes" to the three questions

at the top of this worksheet, complete the remainder of this worksheet.

6. Enter the amount of displaced worker training expenses your spouse paid during 2011 and 2012 for dis-

placed worker training during the 12-month period beginning when he/she lost his/her job. Do not include

any amount that was reimbursed to him/her ...................................................................................................

7. Enter one-half of the amount on line 6 ............................................................................................................

8. Enter the smaller of $500 or the amount on line 7 ..........................................................................................

9. Enter the amount of displaced worker training credit, if any, that your spouse claimed on line 54, Schedule B

of last year's Ohio form IT 1040 .......................................................................................................................

10.

10. Subtract line 9 from line 8 (but not less than -0-) ............................................................................................

11.

11. Add lines 5 and 10 and enter the amount here and on line 54, Schedule B of Ohio form IT 1040 .................

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