OR-WFHDC: Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit (2024)
Oregon · Oregon DOR · Used for tax years 2024
The 2024 Schedule OR-WFHDC is Oregon’s Working Family Household and Dependent Care Credit schedule. It reports care provider information, amounts paid to providers, and qualifying individuals’ care expenses, including amounts paid by someone else on your behalf.
Who files this form
If you claim the Oregon Working Family Household and Dependent Care Credit for 2024, you must include Schedule OR-WFHDC with your Oregon income tax return.
The form refers to qualifying individuals, but the supplied text does not explain all eligibility requirements.
What you'll need
Have these records and details available to complete the schedule:
- Care provider information: Names, business names if applicable, addresses, SSNs or federal employer identification numbers, phone numbers, relationship codes, and amounts you paid.
- Qualifying individual information: Names, SSNs, relationship codes, dates of birth, disability information, and care expenses. Separate amounts you paid from amounts someone else paid on your behalf.
- Your 2024 Oregon return: Exemption information is used to calculate household size. Form OR-40-N or OR-40-P filers also need their Oregon percentage from line 35.
- Federal Form 2441: The schedule uses amounts from lines 4, 5, and 28, as applicable.
- Additional schedules, if applicable: Schedule OR-WFHDC-ST for students and Schedule OR-WFHDC-PR for expenses paid in 2024 for care received in 2023.
You may be required to provide proof of care expenses you paid and other documentation to validate your credit.
How to file
Include the completed Schedule OR-WFHDC with your Oregon income tax return when claiming the credit.
Enter your total credit from line 29 on Schedule OR-ASC, Section F, or Schedule OR-ASC-NP, Section H, using code 895.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Use UPPERCASE letters and blue or black ink.
- Print the form at actual size, 100%. Do not submit photocopies or use staples.
- Do not write in the barcode box.
- Complete all information for each provider and qualifying individual. List qualifying individuals from youngest to oldest.
- On line 11, do not include additional exemptions for an individual with a severe disability or a child with a qualifying disability.
- Do not count an exemption more than once when completing lines 12 and 14.
- Remember to include this schedule with your Oregon income tax return.
Questions people ask
What if I or my spouse was a student during 2024?
The form directs you to the instructions for Schedule OR-WFHDC-ST. If you, or your spouse when filing jointly, were a student, complete that schedule and enter its line 34 amount on Schedule OR-WFHDC, line 25.
What if I paid for 2023 care during 2024?
If you are claiming a credit for those expenses, complete Schedule OR-WFHDC-PR. Enter the amount from its line 13 or line 15 on Schedule OR-WFHDC, line 28.
How do I report care costs someone else paid on my behalf?
For each qualifying individual, report total care expenses, the portion someone else paid on your behalf, and the portion you paid separately. Lines 8, 9, and 10 total those amounts.
How is the credit adjusted for Form OR-40-N or OR-40-P filers?
On line 27, multiply the amount on line 26 by your Oregon percentage from Form OR-40-N or Form OR-40-P, line 35. Form OR-40 filers enter the amount from line 26 without that adjustment.