OR-WFHDC-PR: Schedule OR-WFHDC-PR, Working Family Household and Dependent Care Credit for Prior Year Expenses (2025)
Oregon · Oregon DOR · Used for tax years 2025
Oregon Schedule OR-WFHDC-PR calculates the Working Family Household and Dependent Care Credit for care received in 2024 and paid for in 2025. It records prior-year expenses, provider details, and information about qualifying individuals to determine any increase to your 2025 cred
Who files this form
Use the 2025 Schedule OR-WFHDC-PR if you paid providers in 2025 for care received in 2024. This schedule figures whether those prior-year expenses can increase your 2025 Working Family Household and Dependent Care Credit.
Keep this schedule with your tax records.
What you'll need
- A copy of your 2024 Oregon tax return with Schedule OR-WFHDC.
- If you did not claim this credit for 2024, completed lines 4 and 5 (or lines 18, 19, and 28) of federal Form 2441 and lines 16 through 18, 20, 21, and 23 of Schedule OR-WFHDC for tax year 2024.
- Information for each provider paid in 2025 for 2024 care, including name, business name if applicable, address, SSN or FEIN, phone number, relationship code, and amount you paid.
- Information for each qualifying individual, including name, SSN, relationship code, date of birth, disability information, and care expenses. The schedule asks you to separate amounts you paid from amounts someone else paid on your behalf.
Common mistakes
- In the provider and qualifying-individual sections, enter only amounts paid in 2025 for services provided in 2024.
- Do not continue past line 8 if the result is zero or less. You cannot increase your 2025 credit based on the prior year's expenses in that case.
- 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.
- Keep this schedule with your tax records.
Questions people ask
Can I use this schedule if I did not claim the credit for 2024?
Yes. Complete the specified 2024 federal Form 2441 and Schedule OR-WFHDC lines listed above, and enter 0 on line 7 of this schedule.
What happens if line 8 is zero or less?
Stop there. You cannot increase your 2025 credit based on the prior year's expenses. If line 8 is more than zero, continue to line 9.
Where do I enter the credit amount?
If you filed a 2024 full-year resident return, enter the amount from line 13 on your 2025 Schedule OR-WFHDC, line 28. If you filed a 2024 part-year or nonresident return, complete lines 14 and 15 and enter the line 15 amount on your 2025 Schedule OR-WFHDC, line 28.
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. Enter only amounts paid in 2025 for services provided in 2024.