OAR 150-315-0125
Working Family Household and Dependent Care Penalty

(1)

Definitions. For the purposes of this rule and ORS 315.264 (Working family household and dependent care expenses), “knowingly” means the individual claimed, attempted to claim, or assisted someone else in claiming the credit for an ineligible amount, acting with awareness that the individual or other person was ineligible for all or a portion of the credit claimed, as demonstrated by the particular facts and circumstances, including, but not limited to, facts such as that the individual:

(a)

Previously received the penalty imposition,

(b)

Previously claimed, attempted to claim, or assisted someone else in claiming the credit for an ineligible amount, or

(c)

Forged or altered documents or knew documents were forged or altered.

(2)

When a subsequent penalty is imposed, the reason for the subsequent penalty does not need to be the same reason a prior penalty was imposed.

(3)

The penalty may be imposed in the following amounts:

(a)

For taxpayers knowingly claiming an ineligible credit amount:

(A)

For the first offense, an amount equal to 10 percent of the amount of the credit claimed; and

(B)

For any subsequent offense, an amount equal to 25 percent of the amount of the credit claimed.

(b)

For individuals assisting taxpayers in making an ineligible claim, an amount equal to 25 percent of the credit claimed by the taxpayers.
Example 1: Jackie claimed a credit in the amount of $2,500. She knowingly claimed the credit for an ineligible amount. The department adjusted her credit down to $1,000. The department determines that Jackie meets the penalty requirements. Because this is Jackie’s first offense, she will be charged a penalty in the amount of $250 (10 percent of the amount claimed).

(4)

The penalty imposed is not eligible for a discretionary penalty waiver under ORS 305.145 (When interest required to be waived).

(5)

Intentionally left blank —Ed.

(a)

The department will provide notice of penalty to the individual receiving the penalty. The notice will include the penalty amount accompanied by a statement of the individual’s right to appeal the penalty, along with an explanation of the procedure for written objection or conference as specified in ORS 305.265 (Deficiency notice)(5).

(b)

Assessments and billings will be final after the expiration of the appeal period specified in ORS 305.280 (Time for filing appeals), excluding ORS 305.280 (Time for filing appeals)(3).

(6)

Mailing of notice to the individual at the individual’s last-known address will constitute giving of notice as prescribed in this rule.

Source: Rule 150-315-0125 — Working Family Household and Dependent Care Penalty, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-315-0125.

150–315–0005
Tax credit uniformity transfer provisions 150–315–0010
Claim of Right Credit 150–315–0012
Qualified Reforestation Costs 150–315–0014
Procedure for Claiming the Reforestation Credit 150–315–0016
Change of Ownership 150–315–0018
Reforestation Credit: Reasons Beyond the Taxpayer’s Control 150–315–0040
Fish Screening Device Credit 150–315–0050
Transfer of Biomass Credit 150–315–0060
Crop Gleaning Credit: Information Required 150–315–0065
Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture 150–315–0070
Agriculture Workforce Housing Credit 150–315–0100
Child Care Division Contribution Credit 150–315–0110
Scholarship Tax Credit 150–315–0121
Working Family Household and Dependent Care Credit 150–315–0125
Working Family Household and Dependent Care Penalty 150–315–0140
Pollution Control Facilities: Types of Facilities Eligible for Certification 150–315–0142
Pollution Control Facilities: Information to be Furnished Upon Request 150–315–0144
Pollution Control Facilities: Computation of Credit 150–315–0146
Pollution Control Facilities: To Whom Is Credit Allowable 150–315–0148
Pollution Control Facilities: Years in Which Credit May Be Claimed 150–315–0150
Pollution Control Facilities: Transfer of Facilities 150–315–0152
Pollution Control Facilities: Tax Credit Carry Forward 150–315–0154
Pollution Control Facilities: Adjustment of Basis 150–315–0170
Business Energy Tax Credit: Transfer of Facilities 150–315–0180
Oregon Tax Credit Auctions
Last Updated

Jun. 8, 2021

Rule 150-315-0125’s source at or​.us