OR-WFHDC-CL: Schedule OR-WFHDC-CL, Due Diligence Checklist for Claiming the Working Family Household and Dependent Care Credit (Revision 2023-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Schedule OR-WFHDC-CL is an optional Oregon due diligence checklist for taxpayers claiming the Working Family Household and Dependent Care credit and the individuals assisting them. It documents eligibility review, clarifying questions, and acknowledgment of penalties for knowingl
Who files this form
Schedule OR-WFHDC-CL is optional. It helps a taxpayer claiming the Working Family Household and Dependent Care (WFHDC) credit and the person assisting them understand their responsibilities.
The assisting individual completes Part 1, and the taxpayer completes Part 2. Do not submit this checklist with the tax return. Both parties should keep a completed copy with their records.
What you'll need
The assisting individual is expected to review supporting documentation to verify credit eligibility. The checklist refers to the taxpayer’s return, accompanying documentation, schedules, and statements for the WFHDC credit claim. It does not name specific types of supporting documents.
To complete the checklist, have:
- The tax year, taxpayer and spouse names, and the last four digits of their identification numbers.
- The assisting individual’s name, relationship to the taxpayer, and license number, if applicable.
- Information about whether the credit was disallowed or reduced in a previous year.
How to file
Do not submit this schedule with the return. Both the taxpayer and the assisting individual should keep a completed copy with their records.
- Use UPPERCASE letters and blue or black ink. Print at actual size (100%).
- Enter the tax year and identifying information.
- The assisting individual completes Part 1, including the questions about reviewing information, interviewing the taxpayer, and explaining the false-claim penalty. If line 4 is answered “No,” skip to line 6.
- The taxpayer completes Part 2.
- Complete the signature and date fields for the assisting individual, taxpayer, and spouse, as shown on the form.
Common mistakes
- Sending the checklist with the return: The form says not to submit it. Both parties should keep a completed copy.
- Ignoring the format reminders: Use UPPERCASE letters, blue or black ink, and actual-size printing (100%). The form also says not to submit photocopies or use staples.
- Assuming the checklist prevents penalties: It does not. A taxpayer or assisting individual who knowingly claims a false WFHDC credit, or knowingly helps someone claim one, may face a penalty of up to 25 percent of the amount claimed.
Questions people ask
Is this checklist mandatory?
No. The form explicitly says it is not mandatory.
Who completes each part?
The individual assisting the taxpayer completes Part 1. The taxpayer claiming the credit completes Part 2.
Should I send it with my tax return?
No. Both parties should keep a completed copy with their records instead.
What should the assisting individual review?
The assisting individual is expected to review supporting documentation to verify eligibility, ask clarifying questions, and tell the taxpayer about the penalty for knowingly claiming a false credit. Part 1 also asks whether the taxpayer’s responses were documented.
Does completing the checklist protect me from a penalty?
No. The form does not prevent a penalty. A penalty of up to 25 percent of the amount claimed may apply to a taxpayer or assisting individual who knowingly claims a false WFHDC credit or knowingly helps someone claim one.