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To be eligible for the credit, a taxpayer must hire a Kentucky resident who has been classified as unemployed for at least 60 days and the resident must remain in the employ of the taxpayer for 180 consecutive days during the tax year.​

  • KRS 141.065
  • The credit is allowed against the taxes imposed by KRS 141.020, 141.040 and 141.0401.
  • For each qualified person hired, a one–time nonrefundable credit of $100 may be claimed.
  • The period of unemployment must be certified by the Education and Workforce Development Cabinet, Department of Workforce Investment, Office of Employment and Training, Frankfort, KY, and a copy of the certification must be maintained by the taxpayer.
  • Credits cannot be claimed for close relatives, dependents, a person with 50 percent or more ownership in a corporation or persons for whom the company receives federal payments for on-the-job training.
  • Use Schedule UTC​

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.