OR-WFHDC-ST: Schedule OR-WFHDC-ST, Oregon Working Family Household and Dependent Care Credit for Students (2025)
Oregon · Oregon DOR · Used for tax years 2025
Schedule OR-WFHDC-ST calculates the 2025 Oregon Working Family Household and Dependent Care Credit for Students. It uses monthly school ratios, months as a student, earned income, and qualifying individual information to calculate an amount entered on Schedule OR-WFHDC.
Who files this form
Schedule OR-WFHDC-ST calculates the Oregon Working Family Household and Dependent Care Credit for Students for tax year 2025. It includes information for you and, if you’re married and filing jointly, your spouse.
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 state the full filing requirements.
What you'll need
Have Schedule OR-WFHDC available. You’ll need the amounts from its lines 18 and 19.
You’ll also need:
- Your last name and Social Security number.
- Monthly school ratio numbers and the number of months you were a student.
- Your earned income.
- Your spouse’s student and earned income information, if you’re married and filing jointly.
- The number of qualifying individuals and the age or disability status of the youngest qualifying individual.
The form refers to instructions for school ratios, student months, and earned income. Those instructions were not provided here.
Common mistakes
Follow the form’s printed reminders:
- Use UPPERCASE letters.
- Use blue or black ink.
- Print at actual size, 100%.
- Don’t submit photocopies.
- Don’t use staples.
- Don’t complete the form if your income exceeds the limit for your household size. The form directs you to the instructions for the limit.
Questions people ask
How is the annual school ratio calculated?
Add the monthly school ratio numbers for yourself and your spouse, if applicable, to get line 14. Enter 1,200 on line 15 if you were a student at any point during 2025, or 0 otherwise. Do the same for your spouse on line 16. Add lines 15 and 16, then divide line 14 by that total to get the annual school ratio on line 18.
What amount goes on line 21?
Enter $2,000 if you have more than one qualifying individual. Otherwise, enter $1,000.
Which qualifying individual determines the number on line 31?
Use your youngest qualifying individual’s age or disability status. The table lists 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, and 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 of this schedule and on Schedule OR-WFHDC, line 25.