OR-WFHDC-ST: Schedule OR-WFHDC-ST, Oregon Working Family Household and Dependent Care Credit for Students (2024)
Oregon · Oregon DOR · Used for tax years 2024
Schedule OR-WFHDC-ST calculates the 2024 Oregon Working Family Household and Dependent Care Credit for students. It uses monthly school ratios, months as a student, earned income, and information about qualifying individuals to calculate an amount entered on Schedule OR-WFHDC.
Who files this form
Schedule OR-WFHDC-ST is the 2024 Oregon Working Family Household and Dependent Care Credit for Students schedule. It calculates a school ratio for you and, if you file as married filing jointly, your spouse, and a credit amount to enter on Schedule OR-WFHDC.
Do not complete this schedule if your income is over the limit for your household size. The form refers you to the instructions for those limits, but no instructions were provided here. The form alone does not give complete eligibility rules.
What you'll need
The form asks for these details and amounts:
- Your last name and Social Security number.
- Amounts from Schedule OR-WFHDC, lines 18 and 19.
- Monthly school ratio numbers and the number of months you were a student. If filing jointly, it also asks for your spouse’s student information.
- Your earned income and, if filing jointly, your spouse’s earned income.
- The number of qualifying individuals and the age and disability status of the youngest qualifying individual.
The form refers to instructions for school ratio numbers, student months, and earned income. Those instructions were not provided here.
Common mistakes
Follow these printed warnings and reminders:
- Do not complete the form if your income exceeds the limit for your household size. The form says to check the instructions.
- Use UPPERCASE letters and blue or black ink.
- Print at actual size, 100%.
- Do not submit photocopies or use staples.
- Continue to page 2 to complete the credit calculation.
Questions people ask
How is the annual school ratio calculated?
Add the monthly school ratio entries for you and your spouse separately on lines 13a and 13b, then combine them on line 14. Enter 1,200 on line 15 if you were a student at any point during 2024, or 0 otherwise. Line 16 asks for the same entry for your spouse. Add lines 15 and 16 on line 17, then divide line 14 by line 17 to get the school ratio on line 18.
What amount goes on line 21?
Enter $1,000 if you are claiming one qualifying individual, or $2,000 if you are claiming more than one qualifying individual.
Which amount do I use on line 30?
Enter the smallest amount from lines 19, 20, 25, or 29.
Which number do I use for the youngest qualifying individual?
Line 31 uses the youngest qualifying individual’s age and disability status: 0.75 for ages 0–2, 0.73 for ages 3–5, 0.70 for ages 6–12, 0.70 for ages 13–17 with a disability, or 0.55 for an adult with a disability.
Where do I enter the final result?
Multiply line 32 by the school ratio on line 33. Enter the result on line 34 and on Schedule OR-WFHDC, line 25.