Forms 40, 40s, And Instructions; Schedule Wfc And Instructions - 2006 Page 27
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31• Exempt Income Schedule for Enrolled Members of a
check your figures. People commonly use the wrong
Federally Recognized American Indian Tribe.
line or column on the tax tables.
• Schedule MH, Involuntary Move of a Mobile Home.
Identify amounts on Form 40, lines 10, 18, and 39 as
• Statements for lines that need explanation.
instructed.
7. Staple all the pages of your return together in the
Verify your bank account information if you are
top left corner.
requesting direct deposit.
Do not attach extension requests, or any federal sched-
Sign your return (both spouses must sign a joint return).
ules. Keep these with your records. We receive some
federal information from the IRS. We may ask for cop-
Staple readable copies of Form(s) W-2 and 1099 show-
ies of schedules or additional information later.
ing Oregon tax withheld to the front of your return.
How long do I have to file my return and get a refund?
Staple a copy of your federal return (front and back only)
You have three years from the due date of the return
to your Form 40. Do not include federal schedules.
to file a claim for refund. By law, we cannot issue a
Staple Form 40-V, the payment voucher, with your
refund if you file your return more than three years
check or money order to the front of your return. If
after the return’s due date.
you’re paying by credit card, do not use Form 40-V.
Can I make payments?
Mail your return in a stamped envelope. Use a busi-
If you can’t pay in full now, we will help you set up a
ness envelope (4 × 9½ inches) or larger and be sure to
payment plan. File now and pay what you can. Call us
use enough postage. Please do not use a smaller enve-
as soon as possible to set up a payment plan. If you do
lope—it delays processing.
not call, collection activity may begin. See page 40 for
the numbers to call.
Tax return mailing addresses
To avoid processing delays,
Mail refund returns or no-tax-due returns to:
remember to:
REFUND
PO Box 14700
Type or clearly print your name, Social Security num-
Salem OR 97309-0930
ber, date of birth, address, and daytime telephone
Mail tax-to-pay returns to:
number on your return.
Oregon Department of Revenue
Double-check your math and other figures. The most
common mistakes are math errors and the amount
PO Box 14555
claimed for the federal tax subtraction. Please double-
Salem OR 97309-0940
Working family child care credit
This refundable credit is available to low-income work-
— could have been claimed as a dependent on your
return except, as the custodial parent, you released
ing families with qualifying child care expenses. To
the exemption to the child’s other parent under a
qualify, all of the following must be true:
decree of divorce or separate maintenance or writ-
• You had at least $7,100 of earned income, and
ten declaration such as federal Form 8332, and
• You had $2,800 or less of investment income (such as
— was under the age of 13, or
interest, dividends, and capital gains), and
— was a child who qualifies for the additional
• Your adjusted gross income was less than the limits
exemption credit for a child with a disability, and
for your household size shown on the back of Sched-
— did not provide more than one-half of their own
ule WFC, and
support during the year, and
• You paid qualifying child care expenses to allow
• Your child care provider was not the child’s parent
you (and your spouse, if married) to work or attend
or guardian, or your relative or step relative under
school, and
age 19.
• You paid qualifying child care expenses for your
Note: If you’re married filing separately, you must
qualifying child. A qualifying child is your child,
be legally separated or permanently living apart on
step child, grandchild, step grandchild, brother, sis-
December 31, 2006, to qualify.
ter, stepbrother, stepsister, nephew, niece, step neph-
ew, step niece, or eligible foster child who:
If you qualify, complete Schedule WFC, Oregon Work-
— can be claimed as a dependent on your federal
ing Family Child Care Credit, on page 37. Attach this
return, or
schedule to your return.
Or, visit our website at
Working family child care credit
35
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