Schedule Wfc-N/p - Oregon Working Family Child Care Credit For Part-Year Residents And Nonresidents - 2014 Page 3
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5Working family child care credit instructions
This refundable credit is available to low-income work-
— Was a child for whom you can claim the additional
ing families with qualifying child care expenses. To
exemption credit for a child with a disability, and
qualify, all of the following must be true:
• Your child care provider was not the child’s parent or
guardian, or
• You had at least $8,550 of earned income from Ore-
gon sources, and
• Your relative or step relative under age 19.
• You had $3,350 or less of investment income (such as
Note: If you’re married/RDP filing separately, you
interest, dividends, and capital gains), and
must be legally separated or permanently living apart
• Your AGI was less than the limits for your household
on December 31, 2014, to qualify.
size shown on the back of Schedule WFC-N/P, and
Note to RDPs: Use your federal “as if” return to see if
• You paid qualifying child care expenses to allow
you qualify for this credit.
you and your spouse/RDP to work or attend school
at least part time or you or your spouse or RDP is
If you qualify, complete Schedule WFC-N/P, Oregon
exempt from this requirement due to a qualifying
Working Family Child Care Credit for Form 40N and Form
disability (see below), and
40P filers. Include this schedule with your return.
• You paid qualifying child care expenses for your
Example: Carl and Carrie moved from Arizona with
qualifying child. A qualifying child is your child,
their child in October 2014. They paid for child care
step child, grandchild, step grandchild, brother, sis-
and they both worked in both Arizona and Oregon.
ter, stepbrother, stepsister, nephew, niece, step neph-
Carl and Carrie’s wages after moving to Oregon are
ew, step niece, or eligible foster child, who:
$6,000. They have no other Oregon income. Carl and
— Lived with you at least half of the year, and
Carrie do not qualify for the Working Family Credit
— Was under the age of 13 at the time the care was
because their earned income from Oregon did not meet
provided, or
the minimum of $8,550.
Schedule WFC-N/P instructions for
nonresidents and part-year residents
You must complete all information on the schedule.
• Performing an activity of daily living. Activities of
daily living include bathing, dressing, feeding, toi-
Failure to include or including an incomplete schedule
leting, etc.;
may result in delay or denial of your WFC credit. Your
• Working;
refund will take longer to process when claiming this
• Going to school at least part time; and
credit.
• Caring for the child(ren).
Check the boxes
To claim this exception, the disabled taxpayer and
their doctor need to fill out Form WFC-DP. Go to our
Attending school. Check this box if you or your
website or contact us to get Form WFC-DP. This form
spouse/RDP had childcare expenses because of attend-
must be included each year that you or your spouse/
ing school at least part time.
RDP meet that exception. Check the box “Form WFC-
DP is included” on Schedule WFC-N/P. Keep a copy of
Form WFC-DP is included. Check this box if you or your
the form with your tax records and with your doctor.
spouse/RDP has a qualifying disability that keeps
We may contact your doctor or request a copy of the
them from working, attending school, and caring for
form at a later date.
themselves and the children. Only one spouse/RDP
can qualify for the exception. The other spouse/RDP
Household size calculation
must still work or attend school at least part time. The
qualifications are not the same as the severely disabled
Lines 1–5. Generally, your household size is the num-
exemption credit.
ber of people you claim as exemptions on your federal
To use this exception, the disabled spouse/RDP must
tax return who are related to you by blood, marriage,
have a disability that prevents (or severely restricts)
RDP, or adoption and live in your home. Household
them from all of the following:
size can include your child of whom you have primary
150-101-170 (Rev. 12-14)
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