Oregon Oregon Working Family Child Care Credit for Full-Year Residents
Extracted from PDF file 2025-oregon-schedule-or-wfc.pdf, last modified August 2024Oregon Working Family Child Care Credit for Full-Year Residents
Clear form 2025 Schedule OR-WFHDC Oregon Department of Revenue Oregon Working Family Household and Dependent Care Credit Page 1 of 5 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Space for 2-D barcode—do not write in box below Read instructions carefully before completing this form. You may be required to provide proof of payment and other documentation to verify your credit. • If you (or your spouse, if your fling status is married fling jointly) were a student during 2025, see the instructions for Schedule OR-WFHDC-ST. • If you’re claiming a credit for amounts paid in 2025 for care received in 2024, also complete Schedule OR-WFHDC-PR. First name Last name Initial Social Security number (SSN) Attending school Spouse first name Disability Spouse last name Initial Spouse SSN Attending school Disability Section 1—Providers. Complete all information for each provider. 1a. Provider first name 1b. Initial 1c. Provider last name 1d. Provider business name, if applicable 1e. Provider address 1f. City 1g. State 1i. Provider SSN 1k. Provider phone 1h. ZIP code 1j. Provider federal employer identification no. (FEIN) 1l. Provider relationship code (see instructions) 1m. Amount you paid to the provider ................................................................ 1m. , , 0 0 Continued on next page 150-101-195 (Rev. 08-07-25, ver. 01) 18382501010000 2025 Schedule OR-WFHDC Page 2 of 5 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Section 1—Providers. Continued. Complete all information for each provider. 2a. Provider first name 2b. Initial 2c. Provider last name 2d. Provider business name, if applicable 2e. Provider address 2f. City 2g. State 2i. Provider SSN 2k. Provider phone 2j. Provider FEIN 2l. Provider relationship code , 2m. Amount you paid to provider ..................................................................... 2m. 3a. Provider first name 2h. ZIP code 3b. Initial , 0 0 3c. Provider last name 3d. Provider business name, if applicable 3e. Provider address 3f. City 3g. State 3i. Provider SSN 3k. Provider phone 3h. ZIP code 3j. Provider FEIN 3l. Provider relationship code 3m. Amount you paid to provider ..................................................................... 3m. , , 0 0 4. Total the amounts you paid to the providers on lines 1m, 2m, and 3m here .................................................................................... 4. , , 0 0 Continued on next page 150-101-195 (Rev. 08-07-25, ver. 01) 18382501020000 2025 Schedule OR-WFHDC Page 3 of 5 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Section 2—Qualifying individuals. List your qualifying individuals who received care in order from youngest to oldest. Complete all information for each qualifying individual. 5a. First name 5d. SSN 5b. Initial 5e. Code* 5c. Last name 5f. Date of birth (MM/DD/YYYY) / / 5g. Disability 5h. Total expenses paid for care .................................................................... 5h. , , 0 0 5i. Portion of expenses someone else paid for care on your behalf .................. 5i. , , 0 0 5j. Portion of expenses you paid for care...................................................... 5j. , , 0 0 6a. First name 6d. SSN 6b. Initial 6e. Code* 6c. Last name 6f. Date of birth (MM/DD/YYYY) / / 6g. Disability 6h. Total expenses paid for care .................................................................... 6h. , , 0 0 6i. Portion of expenses someone else paid for care on your behalf .................. 6i. , , 0 0 6j. Portion of expenses you paid for care...................................................... 6j. , , 0 0 7b. Initial 7a. First name 7d. SSN 7e. Code* 7c. Last name 7f. Date of birth (MM/DD/YYYY) / / 7g. Disability 7h. Total expenses paid for care .................................................................... 7h. , , 0 0 7i. Portion of expenses someone else paid for care on your behalf .................. 7i. , , 0 0 7j. Portion of expenses you paid for care...................................................... 7j. , , 0 0 *Qualifying individual relationship code (see instructions). 150-101-195 (Rev. 08-07-25, ver. 01) Continued on next page 18382501030000 2025 Schedule OR-WFHDC Page 4 of 5 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Section 2—Qualifying individuals. Continued. 8. Total expenses. Add lines 5h, 6h, and 7h ................................................. 8. , , 0 0 9. Total expenses someone else paid. Add lines 5i, 6i, and 7i ..................... 9. , , 0 0 10. Total expenses you paid. Add lines 5j, 6j, and 7j .................................... 10. , , 0 0 Section 3—Household size calculation 11. Enter the number of regular exemptions on your 2025 Oregon return. Don’t include additional exemptions for anyone with a disability ......................................................................................................................... 11. 12. Enter the number of exemptions you’re not claiming on your 2025 Oregon return for any of these reasons:............. 12. • You released your dependent child’s regular exemption to the child’s other parent. • A qualifying individual with a disability had gross income of $5,200 or more in 2025 or they’re filing a joint return with someone else. • You (or your spouse, if filing jointly) can be claimed as a dependent on someone else’s return. • You and your spouse are filing a joint federal return but separate Oregon returns because your residency status isn’t the same (enter 1 for your spouse). Note: Don’t count an exemption more than once. 13. Add lines 11 and 12 ........................................................................................................................................................ 13. 14. Enter the number of regular exemptions on your 2025 Oregon return for: .................................................................. 14. • A dependent who didn’t live with you for more than half of 2025. • A child whose custodial parent released the child’s dependent exemption to you. • A dependent who isn’t related to you by blood, marriage, or adoption and who isn’t a qualifying individual. Note: Don’t count an exemption more than once. 15. Household size. Line 13 minus line 14 ........................................................................................................................... 15. Continued on next page 150-101-195 (Rev. 08-07-25, ver. 01) 18382501040000 2025 Schedule OR-WFHDC Page 5 of 5 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Section 4—Computation of credit 16. If you paid for care for two or more qualifying individuals, enter $24,000. Otherwise, enter $12,000 ......................................................... 16. , , 0 0 17. Enter the amount from federal Form 2441, line 28 (see instructions) ..... 17. , , 0 0 18. Line 16 minus line 17 ............................................................................... 18. , , 0 0 19. Enter the total amount of expenses you paid from line 10 ..................... 19. , , 0 0 20. Enter your earned income from federal Form 2441, line 4 (see instructions)...................................................................................... 20. , , 0 0 21. If you’re married and filing jointly, enter your spouse’s earned income from federal Form 2441, line 5 (see instructions). Otherwise, enter the amount from line 20, above....................................................................... 21. , , 0 0 22. Enter the smallest amount from lines 18, 19, 20, or 21.......................... 22. , , 0 0 24. Line 22 multiplied by line 23 .................................................................... 24. , , 0 0 25. If you completed Schedule OR-WFHDC-ST, enter the amount from line 34 of the schedule. Otherwise, enter 0............................................. 25. , , 0 0 26. Enter the larger of line 24 or line 25......................................................... 26. , , 0 0 27. If you’re filing Form OR-40-N or Form OR-40-P, multiply line 26 by your Oregon percentage (Form OR-40-N or Form OR-40-P, line 35). Otherwise, enter the amount from line 26................................................. 27. , , 0 0 28. If you completed Schedule OR-WFHDC-PR, enter the amount from line 13 or line 15, as applicable, from the schedule. Otherwise, enter 0......... 28. , , 0 0 29. Line 27 plus line 28. Enter the total here and on Schedule OR-ASC, Section F, or Schedule OR-ASC-NP, Section I, using code 895. .........................................................................This is your total credit. 29. , , 0 0 23. Enter your credit percentage from the WFHDC Online Calculator or Publication OR-WFHDC-TB as a decimal (see instructions) ................... 23. —You must include this schedule with your Oregon income tax return when claiming this credit— 150-101-195 (Rev. 08-07-25, ver. 01) 18382501050000
2025 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit, 150-101-195
More about the Oregon Schedule OR-WFC Individual Income Tax Tax Credit TY 2025
This refundable credit is available to low-income working families with qualifying child care expenses.
We last updated the Oregon Working Family Child Care Credit for Full-Year Residents in January 2026, so this is the latest version of Schedule OR-WFC, fully updated for tax year 2025. You can download or print current or past-year PDFs of Schedule OR-WFC directly from TaxFormFinder. You can print other Oregon tax forms here.
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TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Schedule OR-WFC.
| Form Code | Form Name |
|---|---|
| Schedule OR-A | Oregon Itemized Deductions |
| Schedule OR-ASC | Oregon Adjustments for Form OR-40 Filers |
| Schedule OR-529 | Oregon 529 College Savings Plan Direct Deposit for Form 40 Filers |
| Schedule OR-529-N/P | Oregon 529 College Savings Plan Direct Deposit for Form 40N and 40P Filers |
| Schedule OR-ASC-N/P | Oregon Adjustments for Form 40N and Form 40P Filers |
| Schedule OR-WFHDC-NP | Oregon Working Family Household and Dependent Care Credit for Part-year and Nonresidents |
| Schedule OR-WFHDC | Oregon Working Family Household and Dependent Care Credit for Full-Year Residents |
View all 51 Oregon Income Tax Forms
Form Sources:
Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Schedule OR-WFC from the Department of Revenue in January 2026.
Schedule OR-WFC is an Oregon Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oregon Schedule OR-WFC
We have a total of fifteen past-year versions of Schedule OR-WFC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit, 150-101-195
2024 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit, 150-101-195
2023 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit, 150-101-195
2022 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit, 150-101-195
2021 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit, 150-101-195
2020 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit for Full-year Residents, 150-101-195
2019 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit for Full-year Residents, 150-101-195
2018 Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit for Full-year Residents, 150-101-195
2015 Schedule WFC, Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
2015 Schedule WFC, Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
2015 Schedule WFC, Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
2014 Schedule WFC, Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
2013 Schedule WFC, Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
2012 Schedule WFC-N/P, Oregon Working Family Child Care Credit for Form 40N and Form 40P Filers, 150-101-170
2011 Schedule WFC, Oregon Working Family Child Care Credit for Form 40, 150-101-169
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