Oregon Earned Income Credit
Last updated August 2026
The Oregon Earned Income Credit, EIC, is money at tax time for lower-income workers, and it is refundable, so any amount over what you owe comes back as a refund. You can claim it if you qualify for the federal Earned Income Tax Credit and file an Oregon return.
The rate has a twist worth knowing: it is 12 percent of your federal EITC if you have a dependent younger than 3 at the end of the tax year, and 9 percent otherwise. So a family with a baby or toddler gets a bigger state credit.
Oregon opens the door wider than the federal government. ITIN filers can claim the Oregon EIC: if you cannot get the federal EITC only because you, your spouse, or a dependent lack a work-valid Social Security number, you may still claim the Oregon credit using an ITIN or an SSN not valid for work.
How you claim it depends on your situation. Most filers claim it on the Oregon return form; ITIN filers use Schedule OR-EIC-ITIN, with instructions in English and Spanish. Part-year and nonresident filers multiply their credit by their Oregon percentage.
Help exists if you have questions. You can email the EIC team at eic.4me@dor.oregon.gov, and free tax help is listed on the Department of Revenue's Free Tax Help page, including MFS-CASH Oregon.
The credit pairs with others. Even people who owe no tax can claim it by filing a return, and the same working-family income often qualifies you for the Oregon Kids Credit, SNAP, and the Oregon Health Plan.
Updated August 2026 Program details can change — confirm with the program directly.
Who qualifies
- You generally must qualify for the federal Earned Income Tax Credit and file an Oregon income tax return
- The credit equals 9 percent of your federal EITC, or 12 percent if you have a dependent younger than 3 at the end of the tax year
You may qualify. The program makes the final decision.
How to apply
- 1
File your federal return and claim the federal EITC if you qualify.
- 2
File an Oregon return and claim the Oregon EIC (12 percent with a child under 3, otherwise 9 percent).
- 3
ITIN filers use Schedule OR-EIC-ITIN.
- 4
Questions? Email eic.4me@dor.oregon.gov, or find free help on DOR's Free Tax Help page.
What the application looks like
Common questions
How much is the Oregon Earned Income Credit?
12 percent of your federal EITC if you have a dependent under 3 at year end, otherwise 9 percent. It is refundable, so it can come back as a refund.
Can I claim it with an ITIN?
Yes. If you cannot get the federal EITC only because you or a family member lack a work-valid Social Security number, you can claim the Oregon EIC using an ITIN, on Schedule OR-EIC-ITIN.
Do I have to owe tax to benefit?
No. The credit is refundable, so even people who owe no tax can claim it by filing an Oregon return.
Where can I get help?
Email eic.4me@dor.oregon.gov, or find free tax help on the Department of Revenue's Free Tax Help page, including MFS-CASH Oregon.
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