Schedule Wfc - Oregon Working Family Child Care Credit For Full-Year Residents - 2014 Page 4
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5she releases the dependent exemption for one child
You can claim only the expenses you actually paid dur-
to Rusty. Only Deb may claim the credit based on the
ing the year.
child care expenses she paid because she is the custo-
You cannot claim expenses that are paid by some-
dial parent.
one else such as a state assistance agency or a family
Deb’s household size is three (herself, one dependent
member.
child whose exemption she claims, and one dependent
Example 3: Jeff works for a company that offers depen-
child whose exemption is released to Rusty). Deb will
dent care benefits. He contributes $4,000 pre-tax each
enter “2” on line 1 of Schedule WFC and “1” on line 2
year to a flexible spending arrangement. Jeff’s employer
for a total of “3” on line 5.
reports the $4,000 of dependent care benefits in box 10
Example 2: Jay and Rena have three qualifying children.
of his W-2. Jeff also paid $1,000 with after-tax dollars.
They also support Rena’s parents who live in Mexico.
Jeff may claim the working family child care credit
They claim seven exemptions on their tax return. Jay and
based on $5,000 in qualifying child care expenses.
Rena’s household size is five, because only five of them
Example 4: Cate qualifies for state assistance to pay her
live in their home. They will enter “7” on line 1 of Sched-
child care expenses. The child care provider charges
ule WFC and “2” on line 4 for a total of “5” on line 5.
Cate $600 per month to care for her two qualifying
children. Of the $600 per month, the state paid $450,
Qualifying child care expenses
and Cate paid a co-pay of $150. Cate can only claim the
paid in 2014
amount she actually paid. She will enter $1,800 on line 6
of the schedule ($150 × 12 months). She will not include
Lines 6–9. Provider’s full name and complete address.
the non-qualifying expenses paid by the state.
Enter the child care provider’s information. If you have
more than three providers, check box 9a and include a
Example 5: Angie and Zach are married and have three
separate sheet with the same information for the addi-
children. Angie works full time and Zach does not work
tional providers.
or attend school and is receiving disability. Zach is par-
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
Child to provider relationship. Identify the relation-
unable to care for herself while Mason is away at work.
ship of the child to the provider using the relationship
Mason and Barbara pay $750 a month for child care and
codes on the back of Schedule WFC.
$800 a month for care for Barbara. Barbara and her doc-
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. If
The amount paid for Barbara’s care does not qualify for
married/RDPs, both of you must be working or attend-
this credit.
ing school for the expenses to qualify. You can claim
this credit even if you pay your expenses with pre-tax
Proof of qualifying child care expenses. You must be
dollars from an employer benefit plan. You must pay
able to prove that you paid the child care expenses to
for the child care during 2014 for the payments to be
claim this credit. Acceptable proof may include, but is
qualifying child care expenses.
not limited to, legible copies of:
Qualifying child care expenses do not include amounts
• Cancelled checks (front and back) or money order
you paid for:
stubs;
• Duplicate checks along with bank statements; and
• Public or private school (K–12);
• Signed receipts from the child care provider received
• After-school activities;
at the time of payment. Receipts should include:
• Sports;
— The child’s full name.
• Overnight camps;
• Boarding school;
— Dates of care.
• Food, gas, supplies; or
— Date and amount of child care paid.
• Late payment fees or other fees.
— Name of person or agency paying.
150-101-169 (Rev. 12-14)
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