[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304306-105":53,"doc-detail-304306-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","schedule-or-wfhdc-instructions-oregon-working-family-household-and-dependent-care-credit-2023","Schedule OR-WFHDC Instructions Oregon Working Family Household and Dependent Care Credit - 2023","","Oregon Schedule OR-WFHDC Instructions explain the refundable Oregon working family household and dependent care credit for low- and middle-income working families with qualifying household services or dependent care expenses. The credit applies when eligible individuals meet age and disability requirements and expenses fit Oregon limits based on one or multiple qualifying individuals and earned income thresholds. Part-year and nonresident amounts are prorated by Oregon percentage, and completing Schedule OR-WFHDC requires federal Form 2441 and use of the Oregon online calculator or Publication WFHDC-TB.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/schedule-or-wfhdc-instructions-oregon-working-family-household-and-dependent-care-credit-2023/304306/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/schedule-or-wfhdc-instructions-oregon-working-family-household-and-dependent-care-credit-2023/304306.png","ImageObject",442,249,{"name":88,"@type":89},"Jake","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who can claim the Oregon working family household and dependent care (WFHDC) credit?","Question",{"text":108,"@type":109},"Filers must have qualifying dependent care expenses so they (and a joint filer’s spouse, if applicable) can work, search for work, or attend school, meet filing-status rules, and ensure the care provider is not a disallowed relative or dependent under the rules.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the expense limits for the OR-WFHDC credit?",{"text":113,"@type":109},"Expenses can’t exceed $12,000 for one qualifying individual or $24,000 for two or more, and they can’t exceed the filer’s earned income (or the lesser spouse earned income amount if married filing jointly).",{"name":115,"@type":106,"acceptedAnswer":116},"How are qualifying individuals defined, including the special rule for divorced or separated parents?",{"text":117,"@type":109},"A qualifying individual generally includes a dependent child under age 13 (or part-year if the child turns 13) and certain disabled spouses or disabled persons who meet living and self-care conditions. For divorced or separated parents, the custodial parent with more nights during the year is treated as the qualifying individual claimant under specified conditions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304306,1790157742,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},962084928904,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Schedule OR-WFHDC Instructions Oregon Working Family Household and Dependent Care Credit  \n2023  \nIntroduction  \nThe Oregon working family household and dependent care (WFHDC) credit is a refundable credit available to low-and middle-income working families with qualifying expenses for household services or dependent care. You must have paid qualified expenses for one or more qualifying individuals (generally a dependent under age 13, or any disabled dependent or spouse) so you (and your spouse, if filing jointly) could work, look for work, or attend school. The expenses can’t exceed $12,000 for one qualifying individual, or $24,000 for two or more; and they can’t exceed your earned income if filing as single, or the lesser of each spouse’s earned income if filing jointly. For part-year and nonresidents, this credit is prorated based upon your Oregon percentage, line 35, on Form OR-40-N or Form OR-40-P.  \nRead the instructions below to see if you qualify, then complete Schedule OR-WFHDC. You must include this schedule with your return to claim the credit.  \nThe WFHDC credit is tied to Internal Revenue Code (IRC) Section 21 (federal child and dependent care credit) with a few exceptions. You will need to fill out federal Form 2441, Child and Dependent Care Expenses, in order to complete this schedule, even if you don’t claim the federal child and dependent care credit.  \nYou will need access to our WFHDC online calculator or Publication WFHDC-TB to complete the credit computation. [Both can be found at www.oregon.gov/dor. If you don](Both can be found at www.oregon.gov/dor. If you don)’t have access to the internet, contact us. See “Do you have questions or need help?” at the end of these instructions.  \nRead these instructions carefully. A penalty of up to 25 percent of the amount claimed may be charged if you knowingly claim or knowingly assist someone in claiming this credit falsely. The penalty is in addition to the credit being adjusted or denied.  \nGeneral information  \nYou can claim this credit if all of the following are true:  \n1. You incurred dependent care expenses so you (and your spouse, if filing jointly) could work or look for work. However, if you looked for work but didn’t find employment, and you (including your spouse, if filing jointly) don’t have earned income for the year, you can’t claim the credit. The expenses may be allowed if you (or your spouse, if filing jointly) qualify as a disabled individual or a student. Refer to the “Disability” section on page 2 and the “Attending school” section on page 3.  \n2. Your filing status is single, head of household, qualifying surviving spouse, or married filing jointly. However, if  \nyour filing status is married filing separately, you may qualify in certain circumstances. See “Married persons filing separately” on page 4.  \n3. The care is for one or more qualifying individuals.  \n4. The person who provided the care isn't your spouse, the parent of your qualifying individual, or a person whom you can claim as a dependent. If your child provided the care, they must have been age 19 or older by the end of 2023 and can’t be your dependent.  \n5. Form OR-40 filers, your adjusted gross income (AGI) on Form OR-40, line 7, is less than the limit for your household size. Forms OR-40-N and OR-40-P filers, the greater of your federal AGI on Form OR-40-N or Form OR-40-P, line 29F, or your Oregon AGI on Form OR-40-N or Form OR-40-P, line 29S, is less than the limit for your household size.  \n\n| Household size | AGI limit |\n| --- | --- |\n| 2 | $59,160 |\n| 3 | $74,580 |\n| 4 | $90,000 |\n| 5 | $105,420 |\n| 6 | $120,840 |\n| 7 | $136,260 |\n| 8 or more | $151,680 |\n\nDefinitions  \nQualifying individual  \nA qualifying individual is:  \n1. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, they area qualifying individual for the part of the year they were under 13. If you were divorced or separated, see “Special rule for children of","cbCaiudMWHE1QEJ0","https://ap.wps.com/l/cbCaiudMWHE1QEJ0","pdf",178391,8,"English","# Introduction\n## General information\n## Definitions\n## Qualifying individual\n## Special rule for children of divorced or separated parents","[{\"question\":\"Who can claim the Oregon working family household and dependent care (WFHDC) credit?\",\"answer\":\"Filers must have qualifying dependent care expenses so they (and a joint filer’s spouse, if applicable) can work, search for work, or attend school, meet filing-status rules, and ensure the care provider is not a disallowed relative or dependent under the rules.\"},{\"question\":\"What are the expense limits for the OR-WFHDC credit?\",\"answer\":\"Expenses can’t exceed $12,000 for one qualifying individual or $24,000 for two or more, and they can’t exceed the filer’s earned income (or the lesser spouse earned income amount if married filing jointly).\"},{\"question\":\"How are qualifying individuals defined, including the special rule for divorced or separated parents?\",\"answer\":\"A qualifying individual generally includes a dependent child under age 13 (or part-year if the child turns 13) and certain disabled spouses or disabled persons who meet living and self-care conditions. For divorced or separated parents, the custodial parent with more nights during the year is treated as the qualifying individual claimant under specified conditions.\"}]","Schedule OR-WFHDC Instructions Oregon Working Family Household and Dependent Care Credit - 2023 | PDF",1789811843]