Schedule Wfc - Oregon Working Family Child Care Credit For Full-Year Residents - 2014 Page 3
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5Working family child care credit instructions
This refundable credit is available to low-income work-
— Lived with you at least half of the year, and
ing families with qualifying child care expenses. To
— Was under the age of 13 at the time the care was
qualify, all of the following must be true:
provided, or
• You had at least $8,550 of earned income, and
— Was a child who qualifies for the additional exemp-
tion credit for a child with a disability; and
• You had $3,350 or less of investment income (such as
interest, dividends, and capital gains), and
• Your child care provider was not the child’s parent or
guardian, or
• Your adjusted gross income (AGI) was less than the
limits for your household size shown on the back of
• Your relative or step relative under age 19.
Schedule WFC, and
Note: If you’re married/RDP filing separately, you
• You paid qualifying child care expenses to allow
must be legally separated or permanently living apart
you and your spouse/RDP to work or attend school
on December 31, 2014, to qualify.
at least part-time or you or your spouse/RDP are
Note to RDPs: Use your federal “as if” return to see if
exempt from this requirement due to a qualifying
you qualify for this credit.
disability (see below), and
• You paid qualifying child care expenses for your
If you qualify, complete Schedule WFC, Oregon Work-
qualifying child. A qualifying child is your child,
ing Family Child Care Credit. Include this schedule with
step child, grandchild, step grandchild, brother, sis-
your return.
ter, stepbrother, stepsister, nephew, niece, step neph-
ew, step niece, or eligible foster child who:
Schedule WFC instructions for residents
You must complete all information on the schedule.
• Going to school at least part time; and
Failure to include or including an incomplete schedule
• Caring for the child(ren).
may result in delay or denial of your WFC. Your refund
To claim the exception, the disabled taxpayer and their
will take longer to process when claiming this credit.
doctor need to fill out Form WFC-DP. Go to our website
Reminder: If you qualify as a special case Oregon resi-
or contact us to get Form WFC-DP. This form must be
dent, military nonresident, or a resident living abroad,
included each year that one of you meets the exception.
you must file as a nonresident and you do not qualify
Keep a copy of the form with your tax records and with
for this credit. See Form 40N filing instructions.
your doctor. We may contact your doctor or request a
copy of the form at a later date.
Check the boxes
Household size calculation
Attending school. Check this box if you or your
Lines 1–5. Generally, your household size is the num-
spouse/RDP had childcare expenses because of attend-
ber of people you claim as exemptions on your federal
ing school at least part time.
tax return who are related to you by blood, marriage,
Form WFC-DP is included. Check this box if you or your
RDP, or adoption and live in your home. Household
spouse/RDP has a qualifying disability that keeps you
size can include your child of whom you have primary
from working, attending school, and caring for yourself
custody, even if you allowed the child’s other parent to
and the children. Only one spouse/RDP can qualify for
claim the exemption on their tax return. Don’t include
the exception. The other spouse/RDP must still work or
people you’re entitled to claim on your tax return who
attend school at least part time. The qualifications are
didn’t live with you in your home for all of 2014 or who
not the same as the severely disabled exemption credit.
aren’t related to you. A person cannot be counted in the
To use the exception, the disabled spouse/RDP must
household size on more than one return.
have a disability that prevents (or severely restricts)
Example 1: Rusty and Deb are unmarried and are
them from all of the following:
the parents of two children. They maintain separate
• Performing an activity of daily living, including
households and have joint custody of the children. The
bathing, dressing, feeding, toileting, etc.;
children live more than half the year with Deb. Even
• Working;
though the children are Deb’s qualifying children,
150-101-169 (Rev. 12-14)
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