Individuals

Oregon personal income tax credits

If you qualify for the federal Earned Income Tax Credit (EITC), you can also claim the Oregon Earned Income Credit (EIC). Your Oregon EIC is 8 percent of your federal EITC if you're a full-time resident, and 8 percent of your federal EITC multiplied by your Oregon percen​tage if you're a part-year or nonresident. Beginning with tax year 2017, if you qualify for the federal EITC and your qualifying dependent is age two or under on December 31st, your Oregon credit is 11 percent of your federal credit.

The Working Family Household and Dependent Care Credit (WFHDC)​ combines the benefits of Oregon's Working Family Child Care Credit (WFC) and Child and Dependent Care Credit (CDC) into one comprehensive tax credit. The purpose of this credit is to help low- to moderate-income families pay for the care of their dependents while they're working or looking for work.​​

The following credits may be claimed using Schedule OR-ASC if filing a full-year return, or Schedule OR-ASC-NP​ if filing a part-year or nonresident return. Prorated credits are marked as "PR" in the tables below.

​Standard credits—Schedule OR-ASC (section 3) or OR-ASC-NP (section 5) ​OR-40 ​OR-40-N ​OR-40-P ​Code
​Income taxes paid to another state X X X 802
Mutually-taxed gain on the sale of residential property X​ X​ X​ 806
Oregon Cultural Trust contributions X​ PR PR​ 807
Oregon Veterans' Home physicians X​ PR PR 808 
​Political contributions
X​ X​ 809​
​Reservation enterprise zone X​ PR PR 810​
​Retirement income X​ X​ X​ 811​
​Rural emergency medical technicians X​ PR PR​ 812​
​Rural health practitioners X​ PR PR​ 813​
​Pass-through income taxes paid to another state X​ X​ X​ 815​
​Carryforward credits—Schedule OR-ASC (section 4) or OR-ASC-NP (section 6) ​OR-40 ​OR-40-N ​OR-40-P ​Code
Agriculture workforce housing X PR PR 835
Biomass production/collection X​ PR​ PR​ 838
Business energy carryforward X​ X​ X​ 839
Child and dependent care carryforward X​ PR​ PR​ 840 
​Child Care Fund contributions X​ ​X X​ 841​
​Crop donation X​ PR​ PR​ 843​
​Electronic commerce zone investment X​ PR​ PR​ 845​
​Employer-provided dependent care assistance carryforward only X​ X​ PR​ 846​
​Employer scholarship X​ PR​ PR​ 847​
​Energy conservation projects X​ X​ X​ 849​
​Fish screening devices X​ PR​ PR​ 850​
​Oregon IDA Initiative Fund donation X​ X​ X​ 852​
​Oregon Low Income Community Jobs Initiative/New Markets X​ X​ X​ 855​
​Oregon Production Investment Fund contributions X​ X​ X​ 856​
​Pollution control facilities carryforward X​ X​ X​ 857​
​Renewable Energy Development Fund contributions X​ X​ X​ 859​
​Renewable energy resource equipment manufacturing facility carryforward X​ X​ X​ 860​
​Residential energy X​ PR​ PR​ 862​
​Transportation projects carryforward X​ X​ X​ 863​
​University Venture Development Fund contributions X​ PR​ PR​ 864​
​Alternative Fuel Vehicle Fund contributions carryforward X​ X​ X​ 865​
​Reforestation of underproductive forestlands X​ X​ X​ 867​
​Rural technology workforce development ​X​ ​PR ​PR ​868
​​​Carryforward credits available only to S corporation shareholders  ​ ​ ​ ​
​​​Agriculture workforce housing loans  X​ X​ X​ 851​
​Alternative qualified research activities  X​ X​ X​ 837​
​Contribution of computers or scientific equipment for research carryforward  ​X X​ X​ 842​
​Lender's credit: affordable housing X​ X​ X​ 854​
​Lender's credit: energy conservation carryforward X​ X​ X​ 848​
​Long-term rural enterprise zone facilities X​ X​ X​ 853​
​Qualified research activities X​ X​ X​ 858​
​Refundable credits—Schedule OR-ASC (section 5) or OR-ASC-NP (section 7) ​OR-40 ​OR-40-N ​OR-40-P ​Code
Claim of right X PR PR 890
Mobile home park closure ​X X​ ​X 891
Working Family Household and Dependent Care Credit ​X PR​ ​PR 895
​​​​​​​

More information

Read Publication OR-17​ for full requirements and instructions on how to claim any of these credits on your Oregon tax return.


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