OR-WFHDC-PR: Schedule OR-WFHDC-PR, Working Family Household and Dependent Care Credit for Prior Year Expenses (2024)
Oregon · Oregon DOR · Used for tax years 2024
Oregon’s 2024 Schedule OR-WFHDC-PR is a worksheet for calculating the Working Family Household and Dependent Care Credit for prior-year expenses. It records qualified expenses, provider details, and information about qualifying individuals who received care in 2023 that you paid
Who files this form
Use the 2024 Schedule OR-WFHDC-PR only if you paid providers in early 2024 for care services received toward the end of 2023. This worksheet determines whether those prior-year expenses can increase your 2024 Working Family Household and Dependent Care Credit.
Keep the worksheet with your tax records.
What you'll need
- Your 2023 Oregon return and Schedule OR-WFHDC.
- A completed federal Form 2441 for 2023 if you did not claim the Oregon credit for 2023, even if you did not claim the federal credit.
- Your qualified 2023 expenses, separated into amounts paid in 2023 and amounts paid in 2024.
- Provider details, including names, business names if applicable, addresses, SSNs or FEINs, phone numbers, relationship codes, and amounts paid.
- Each qualifying individual's name, SSN, relationship code, date of birth, disability status, and care expenses. Separate expenses you paid from expenses someone else paid on your behalf.
- Your 2024 Schedule OR-WFHDC, where you enter the calculated amount.
How to file
Keep this worksheet with your tax records.
After calculating line 13:
- If you filed a 2023 full-year resident return, enter line 13 on your 2024 Schedule OR-WFHDC, line 28.
- If you filed a 2023 part-year or nonresident return, complete lines 14 and 15. Enter line 15 on your 2024 Schedule OR-WFHDC, line 28.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- In the provider and qualifying-individual sections, list only amounts paid in 2024 for services provided in 2023.
- Do not enter less than zero on line 5.
- If line 8 is zero or less, stop. You cannot increase your 2024 credit based on the prior year's expenses.
- Complete all information for each provider and qualifying individual. Use an additional page if you have more than two providers or more than three qualifying individuals.
- Use uppercase letters and blue or black ink. Print at actual size, 100%. Do not submit photocopies or use staples.
Questions people ask
Can I use this worksheet if I did not claim the credit for 2023?
Yes. The form includes instructions for that situation. Complete federal Form 2441 for 2023, enter zero on line 7, and use the online calculator for tax year 2023 to find the decimal value for line 12.
What if line 8 is zero or negative?
Stop there. You cannot increase your 2024 credit based on the prior year's expenses.
What if someone else paid some care expenses on my behalf?
Section 3 has separate entries for total care expenses, the portion someone else paid on your behalf, and the portion you paid.
What if I have more providers or qualifying individuals than the worksheet has room for?
Use an additional page if you have more than two providers or more than three qualifying individuals.