Earned income credit in Oregon
Varies
Does Oregon Have an Earned Income Tax Credit?
Short answer: Yes: Oregon offers the Oregon Earned Income Credit, 14% of the federal EITC for 2026; 17% if you have a dependent under age 3 (up from 9%/12%) (refundable). ITIN filers eligible via Schedule OR-EIC-ITIN; this is now permanent. The 2026 rates come from SB 1507 (2026 session). The DOR page still showed the 2025 rates of 9%/12% when checked. Credit currently sunsets Jan 1, 2032.
Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
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.
Earned income credit in Oregon
Varies
Individuals / Personal Taxes
Yes: Oregon offers the Oregon Earned Income Credit, 14% of the federal EITC for 2026; 17% if you have a dependent under age 3 (up from 9%/12%) (refundable). ITIN filers eligible via Schedule OR-EIC-ITIN; this is now permanent. The 2026 rates come from SB 1507 (2026 session). The DOR page still showed the 2025 rates of 9%/12% when checked. Credit currently sunsets Jan 1, 2032.
Business justification
Yes: Oregon offers the Oregon Earned Income Credit, 14% of the federal EITC for 2026; 17% if you have a dependent under age 3 (up from 9%/12%) (refundable). ITIN filers eligible via Schedule OR-EIC-ITIN; this is now permanent. The 2026 rates come from SB 1507 (2026 session). The DOR page still showed the 2025 rates of 9%/12% when checked. Credit currently sunsets Jan 1, 2032. Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
Category
- Personal Tax Deductions