Schedule Wfc-N/p - Oregon Working Family Child Care Credit For Part-Year Residents And Nonresidents - 2014 Page 4
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5custody, even if you allowed the child’s other parent to
credit. You must pay for the child care during 2014 for
claim the exemption on their tax return. Don’t include
the payments to be qualifying child care expenses.
people you’re entitled to claim on your tax return who
Qualifying child care expenses do not include amounts
didn’t live with you in your home for all of 2014 or who
you paid for:
aren’t related to you. A person cannot be counted in the
• Public or private school (K–12);
household size on more than one return.
• After-school activities;
Example 1: Rusty and Deb are unmarried and are the
• Sports;
parents of two children. They maintain separate house-
• Overnight camps;
holds and have joint custody of the children. The chil-
• Boarding school;
dren live more than half the year with Deb. Even though
• Food, gas, supplies; or
they are Deb’s qualifying children, she releases the
• Late payment fees or other fees.
dependent exemption for one child to Rusty. Only Deb
may claim the credit based on the child care expenses
You can claim only the expenses you actually paid dur-
she paid because she is the custodial parent.
ing the year. You cannot claim expenses that are paid
by someone else, such as a state assistance agency or
Deb’s household size is three (herself, one dependent
another family member.
child whose exemption she claims, and one dependent
child whose exemption is released to Rusty). Deb will
Example 3: Jeff works for a company that offers depen-
enter “2” on line 1 of Schedule WFC-N/P and “1” on
dent care benefits. He contributes $4,000 pre-tax each
line 2 for a total of “3” on line 5.
year to a flexible spending arrangement. His employer
reports the $4,000 of dependent care benefits in box
Example 2: Jay and Rena are married and have three
10 of his W-2. Jeff also paid $1,000 with after-tax dol-
qualifying children. They also support Rena’s parents
lars. He can claim the working family child care credit
who live in Mexico. They claim seven exemptions on
based on $5,000 in qualifying child care expenses.
their tax return. Jay and Rena’s household size is five,
because only five of them live in their home. They will
Example 4: Cate receives state assistance to pay her child
enter “7” on line 1 of Schedule WFC-N/P and “2” on
care expenses. The child care provider charges Cate
line 4 for a total of “5” on line 5.
$600 per month to care for her two qualifying chil-
dren. Of the $600, the state paid $450, and Cate paid
Qualifying child care expenses
a co-pay of $150. She can only claim the amount she
paid in 2014
actually paid. Cate’s amount for line 6 will be $1,800
for the entire year. She will not include non-qualifying
Lines 6–9. Provider’s full name and complete address.
expenses paid by the state.
Enter the child care provider’s information. If you have
Example 5: Angie and Zach are married and have three
more than three providers, check box 9a and include a
children. Angie works full time and Zach does not work
separate sheet with the same information for the addi-
or attend school and is receiving disability. Zach is par-
tional providers.
alyzed below the waist from an automobile accident.
Provider’s SSN or FEIN. You must include your pro-
Zach does not need assistance with any of the activities
vider’s Social Security number, federal employer iden-
of daily living. Zach’s disability does not qualify for the
tification number (FEIN), or individual taxpayer iden-
exception. Angie and Zach cannot claim this credit for
tification number (ITIN).
their child care expenses.
Provider’s telephone number. Enter a daytime tele-
Example 6: Mason and Barbara are married and have
phone number for the provider. Important: We need a
two children. Mason works full time. Barbara is unable
current telephone number to contact the provider. Oth-
to work because of a brain tumor. Barbara has a home
erwise, your refund may be delayed.
care worker come to their home daily because she is
unable to care for herself while Mason is away at work.
Child to provider relationship. Identify the relation-
Mason and Barbara pay $750 a month for child care and
ship of the child to the provider using the relationship
$800 a month for care for Barbara. Barbara and her doc-
codes on the back of Schedule WFC.
tor completed Form WFC-DP showing that Barbara has
Amount paid to provider. Qualifying child care
a qualifying disability. Mason and Barbara can claim
expenses are those paid for your qualifying child for
this credit for the $750 a month they paid for child care.
the primary purpose for you to work or attend school.
The amount paid for Barbara’s care does not qualify for
If married/RDPs, both spouses/RDPs must be work-
this credit.
ing or attending school for the expenses to qualify.
You can pay your expenses with pre-tax dollars from
Proof of qualifying child care expenses. To claim this
an employer benefit plan and still qualify to claim this
credit, you must prove that you paid qualifying child
150-101-170 (Rev. 12-14)
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