OR-WFHDC: Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit (2025)
Oregon · Oregon DOR · Used for tax years 2025
The 2025 Schedule OR-WFHDC is Oregon’s Working Family Household and Dependent Care Credit schedule. It reports care provider information, qualifying individuals who received care, and care expenses paid by you or by someone else on your behalf.
Who files this form
If you claim the Oregon Working Family Household and Dependent Care Credit for 2025, you must include Schedule OR-WFHDC with your Oregon income tax return.
If you claim amounts paid in 2025 for care received in 2024, also complete Schedule OR-WFHDC-PR.
What you'll need
Have these forms and details available to complete the schedule:
- Your 2025 Oregon return, including exemption information used to calculate household size.
- Federal Form 2441, including lines 4, 5 if married filing jointly, and 28.
- Each care provider’s name, business name if applicable, address, SSN or FEIN, phone number, relationship code, and the amount you paid.
- Each qualifying individual’s name, SSN, relationship code, date of birth, disability information, and care expenses. Separate amounts you paid from amounts someone else paid on your behalf.
- Your credit percentage from the WFHDC Online Calculator or Publication OR-WFHDC-TB.
- Schedule OR-WFHDC-ST or Schedule OR-WFHDC-PR, if applicable.
You may be required to provide proof of payment and other documentation to verify 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 I, using code 895.
The provided form does not give a mailing address or e-file directions.
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.
- Do not include additional disability exemptions on line 11.
- Do not count an exemption more than once on lines 12 or 14.
- Do not leave out Schedule OR-WFHDC when submitting your Oregon return to claim this credit.
Questions people ask
What if I or my spouse was a student in 2025?
If you were a student during 2025, see the instructions for Schedule OR-WFHDC-ST. This also applies to your spouse if you file jointly.
What if I paid in 2025 for care received in 2024?
If you are claiming a credit for those payments, also complete Schedule OR-WFHDC-PR.
How do I report care expenses someone else paid for me?
Section 2 has separate entries for total care expenses, the portion someone else paid on your behalf, and the portion you paid. Line 19 uses the total expenses you paid from line 10.
What if I file Form OR-40-N or Form OR-40-P?
On line 27, multiply line 26 by your Oregon percentage from line 35 of Form OR-40-N or Form OR-40-P. Otherwise, enter the amount from line 26.