Questions & Answers

Who is a qualifying individual for the Oregon Working Family Household and Dependent Care Credit?

A qualifying individual is:

  1. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, they are a qualifying individual for the part of the year they were under 13.
  2. Your disabled spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half of the year.
  3. Any disabled person who lived with you for more than half of the year and wasn't physically or mentally able to care for himself or herself whom you can claim as a dependent, or could claim as a dependent except:
    • They had gross income of $4,200 or more;
    • They filed a joint return; or
    • You (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2019 return.
Special Rule for Children of Divorced or Separated Parents
Even if you can't claim your child as a dependent, they're treated as your qualifying individual if they meet the following requirements:
  • The child was a qualifying individual
  • You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights during 2019. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income (AGI).

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