If you provided support for one or more dependents during the year, you may qualify for a variety of different tax benefits including:

• The Earned Income Credit
• The Child Tax Credit
• The Additional Child Tax Credit
• Head of Household filing status
• The Child and Dependent Care Credit
• The Oregon Working Family Credit
• Education Credits
• Dependency Exemption deductions and Credits

Earned Income Credit

The Earned Income Credit provides cash assistance of up to $5,647 for individuals and families.  Click here to learn more about EIC.

Child Tax Credit

You may qualify for a credit of up to $1,000 for each qualifying child you claim as a dependent on your tax return.  You can claim the Child Tax Credit if:

• You claim your child's dependency exemption
• Your child was under age 17 on December 31, 2009
• Your child was a citizen or resident of the United States
• Your child meets the relationship rules outlined by IRS.

Additional Child Tax Credit

The Additional Child Tax Credit provides up to $1,000 per child of cash assistance to low-income individuals and families.  The amount of the credit varies according to the number of qualifying children you have and your earned income.  You may qualify for this credit if:

• You earned more than $3,000 from wages or self-employment
• Your child was under age 17 on December 31, 2009
• Your child lived inside the United States for more than 6 months of the year
• You are entitled to claim your child as a dependent on your tax return

Head of Household

Head of Household filing status provides increased deductions and reduced tax rates to individuals who maintain a household for a qualifying relative who meets IRS residency and relationship tests.

Head of Household filing status is intended to provide tax relief to single parents, however you may still qualify for Head of Household status if:

• You are married and separated from your spouse for all of the last 6 months of the year, or
• You do not have a child, but you did keep up a home for a dependent who is related to you.

Child & Dependent Care Credit

If you paid childcare expenses to enable yourself to go to work, look for work or attend school, you may qualify for this credit.  Both IRS and Oregon allow a tax credit to offset the cost of childcare expenses.  To qualify for this credit you must:

• Pay for the care of your child who is under age 13 or pay for the care of a dependent who is disabled
• You should keep receipts and other proof of your expenses
• You must provide the IRS with the name, address and SSN or EIN of the childcare provider
• Your filing status cannot be married filing separate

Oregon Working Family Credit

If you are low income and paid childcare expenses so you could go to work, you may qualify to receive cash assistance from the State of Oregon. 

The amount of credit you may qualify for is a percentage of your childcare costs for the year.  The maximum credit is 40% of your childcare costs.  For example: if you paid $3,000 for childcare, Oregon could refund as much as $1,200 back to you. 

To ensure only qualified individuals receive this credit, the State of Oregon may ask you to provide proof of payment in the form of:

• Individual cash reciepts
• Bank statements
• Cancelled checks, or
• Other direct evidence you actually paid for childcare

Education Deductions

If you paid higher education expenses for your child, you may qualify for one or more of the following deductions and credits:

• American Opportunity Credit (Up to $2,500 per student)
• Hope Credit (Up to $1,800 per student)
• Lifetime Learning Credit (Up $2,000 per return)
• Tuition and Fees Deduction (Up to $4,000 per return)

IRS and Oregon treatment of education expenses varies. 

Click here to learn more

Dependency Deductions

If you provided support for another individual, including your child, you may qualify to claim this person as a dependent.  You may also qualify for additional tax benefits. 

To determine if you are entitled to claim a deduction for a dependent, you must be able to prove your dependent passes ALL dependency tests.

In situations where more than one person may be entitled to claim a dependent, it may be necessary to seek the advice of a tax professional who is experienced with laws surrounding child custody arrangements.