- You had at least $8,200 of earned income.
- You had less than $3,200 of investment income (such as interest, dividends, and capital gains).
- Your adjusted gross income was less than the limits for your household size. These limits can be found on the 2012 Oregon Working Family Child Care Credit Tables.
- You paid qualifying child care expenses to allow you (and your spouse, if married) to work or attend school at least part time, or you or your spouse are exempt from this requirement due to a qualifying disability.
- You paid qualifying child care expenses for your qualifying child. A qualifying child is your child, step child, grandchild, step grandchild, brother, sister, stepbrother, stepsister, nephew, niece, step nephew, step niece, or eligible foster child who:
- can be claimed as a dependent on your federal return, or
- could have been claimed as a dependent on your return except, as the custodial parent, you released the exemption to the child's other parent under a decree of divorce or separate maintenance or written declaration such as federal Form 8332, and
- was under the age of 13 at the time the care was provided, or
- was a child who qualifies for the additional exemption credit for a child with a disability, and
- did not provide more than one-half of their own support during the year
- Your child care provider was not the child's parent, guardian, or brother or sister under age 19.
This refundable credit is available to low-income working families with qualifying child care expenses. To qualify, ALL of the following must be true: