Oregon Earned Income Tax Credit

EITC has long been recognized as the single most effective anti-poverty program for working families with children. Oregon’s EITC is built on that success.

Oregon’s EITC, layered on top of the federal credit, can only be claimed by people who earn income through work, and it’s fully refundable, so even if you owe no income tax, you can still claim the full credit amount.

FAQ

How much is Oregon Earned Income Credit?

Oregon’s current EITC is one of the lowest among states offering EITCs, the credit is set at 12 percent for taxpayers with a dependent under age three, otherwise it is 9 percent.

Earned Income Tax Credit by number of children, Oregonians
NO. OF CHILD	EITC
0	$58
1	$390
2	$644
3 or more	$724

The credit is now available to those filing with an Individual Taxpayer Identification Number (ITIN), effective for tax year 2022 and beyond.

Can I get a refund if I owe no tax in Oregon?

If your Oregon EITC is $724 and you owe $0 in state income tax, and you receive the full $724 as a refund as illustrated in the table below:

Sample Oregon EITC refund calculation
Sample Calculation	Amount
Oregon EITC	$724
Tax Owed	$0
Refundable Credit	$724

How do I claim the Oregon EITC?

To claim the credit, file your Oregon income tax return (Form OR-40) and fill in the earned income credit line in the refundable credits section. If you can’t claim the federal EITC because you, your spouse or your children don’t have a valid Social Security number, use Schedule OR-EIC-ITIN instead.

Oregon Department of Revenue
(503) 378-4988