State credits
Oregon earned income credit
Oregon raises its rate for families with a child under three and accepts filers who have an ITIN.
Oregon and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$6,547
| Federal EITC | $4,328 |
| Oregon Earned Income Credit | $519 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,700 |
Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.
$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Oregon creditThe Oregon Earned Income Credit equals 9% of the federal earned income credit, or 12% when the household has a qualifying child under 3 at the end of the year. It is refundable and claimed on Schedule OR-ASC. A parent of one at the 2025 federal plateau of $4,328 receives $390, or $519 with a child under 3. Oregon also allows filers with an ITIN to claim it, computed as if the federal SSN test were met, and House Bill 2087 of 2025 pushed back the date on which the credit was due to end. The other federal eligibility rules apply, including the age range of 25 to 64 for a worker without a child. In the calculator above, open the details to say whether you have a child under 3.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Oregon credit in one table
| Name | Oregon Earned Income Credit |
| Form | Schedule OR-ASC |
| Administered by | Oregon Department of Revenue |
| Tax year 2025 | 9% of the federal credit, 12% with a child under 3 |
| Tax year 2026 | 9% of the federal credit, 12% with a child under 3 |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | federal age rule, 25 to 64 |
The young child rate
The higher rate needs only one qualifying child under 3; the amount is still 12% of the whole federal credit, for all the children. The Oregon Department of Revenue lists the credit with the other refundable credits. Oregon has a separate Oregon Kids Credit for young children, not added here.
Oregon credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $35 | $154 | $181 | $203 |
| $10,000 | $58 | $307 | $361 | $406 |
| $15,000 | $28 | $390 | $541 | $608 |
| $20,000 | $0 | $390 | $644 | $724 |
| $25,000 | $0 | $365 | $612 | $692 |
| $30,000 | $0 | $293 | $517 | $598 |
| $40,000 | $0 | $150 | $328 | $408 |
| $50,000 | $0 | $6 | $138 | $219 |
| $60,000 | $0 | $0 | $0 | $29 |