Child tax credit in Oregon
Varies
Does Oregon Have a Child Tax Credit?
Short answer: Yes: Oregon Kids Credit (2025 figures): $1,050 per dependent child age 5 or younger, for up to 5 children ($5,250 max), at modified AGI of $26,550 or less. Phases out to $0 at $31,550. Refundable. ITIN filers are eligible.
Child care: Working Family Household and Dependent Care Credit: refundable, a percentage (up to 75%) of care expenses up to $12,000 for one qualifying person or $24,000 for two or more. The percentage depends on household size, income relative to the federal poverty level, and the age of the youngest dependent. Not available above 300% of the poverty level (e.g., $96,450 for a family of 4 in 2025). Kids Credit amounts and thresholds are indexed; 2026 figures were not yet published. The care credit is scheduled to expire after 2027. Oregon also has a personal exemption credit of $256 per dependent (2025), not allowed above $100,000 AGI ($200,000 joint). The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Oregon
Varies
Individuals / Personal Taxes
Yes: Oregon Kids Credit (2025 figures): $1,050 per dependent child age 5 or younger, for up to 5 children ($5,250 max), at modified AGI of $26,550 or less. Phases out to $0 at $31,550. Refundable. ITIN filers are eligible.
Business justification
Yes: Oregon Kids Credit (2025 figures): $1,050 per dependent child age 5 or younger, for up to 5 children ($5,250 max), at modified AGI of $26,550 or less. Phases out to $0 at $31,550. Refundable. ITIN filers are eligible. Child care: Working Family Household and Dependent Care Credit: refundable, a percentage (up to 75%) of care expenses up to $12,000 for one qualifying person or $24,000 for two or more. The percentage depends on household size, income relative to the federal poverty level, and the age of the youngest dependent. Not available above 300% of the poverty level (e.g., $96,450 for a family of 4 in 2025). Kids Credit amounts and thresholds are indexed; 2026 figures were not yet published. The care credit is scheduled to expire after 2027. Oregon also has a personal exemption credit of $256 per dependent (2025), not allowed above $100,000 AGI ($200,000 joint). The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions