Schedule Wfc-N/p - Oregon Working Family Child Care Credit For Part-Year Residents And Nonresidents - 2013 Page 5

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care expenses. Acceptable proof may include, but is not
to provide proof showing you actually paid qualifying
limited to, copies of:
child care expenses. Be sure to ask for a signed receipt
from your child care provider each time you pay for
• Cancelled checks, or
child care.
• Money order stubs, or
• Duplicate checks along with bank statements, and
Qualifying child information
• Signed receipts from the child care provider, received
at the time of payment. Receipts should include:
Lines 10–14. Enter the full name, Social Security num-
— The child’s full name.
ber or ITIN, date of birth, and relationship to you using
— Dates of care.
the codes on the back of Schedule WFC for each quali-
— Date and amount of child care paid.
fying child.
— Name of person or agency paying.
Enter the portion of the expenses you listed in the child
— Provider’s name, address, and telephone number.
care provider section that apply to each child. The
— Provider’s identification number (SSN/FEIN).
amounts shown on line 9 and line 14 should always be
— The method of payment (check, money order, cash,
the same. If you have more than four qualifying chil-
etc.).
dren, check box 14a and include a separate sheet with
If you have more than one child, be sure the informa-
the same information for the additional children.
tion is listed separately for each child.
Example 7: Abby has two children and works full time.
Computation of credit
Abby’s friend, Tonya, is Abby’s child care provider.
Lines 15–17. Enter the larger of your federal AGI (Form
Abby pays Tonya $500 a month in cash. During the pro-
cessing of her tax return, Abby was asked for proof that
40N or Form 40P, line 30F) or your Oregon AGI (Form
40N or Form 40P, line 30S) on Schedule WFC-N/P, line 17.
she paid Tonya. She did not provide receipts or other
proof of payment. Abby’s credit was denied. Abby filed
Line 18. Enter the total qualifying expenses from Sched-
a written objection and provided receipts Tonya filled
ule WFC-N/P, line 9, on Schedule WFC-N/P, line 18.
out after Abby’s credit was denied. Abby cannot claim
Line 19. Use the table on the back of Schedule WFC-
the credit because the receipts were not provided to her
at the time of payment and she has no other proof that
N/P that matches your household size, line 5.
she paid Tonya.
For example, if your household size is three, use Table 3
Important: If you did not provide complete informa-
to find the percentage you should apply to your quali-
tion, we may ask for additional proof. If you pay a rela-
fying expenses. Enter that percentage on Schedule
tive or friend to watch your children, you may be asked
WFC-N/P, line 19.
150-101-170 (Rev. 12-13)

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