Individuals

Oregon personal income tax—credits

Oregon's personal exemption credit is available to you if:

  • You can't be claimed as a dependent on someone else's return, and
  • Your federal adjusted gross income isn't more than $100,000 if your filing status is single or married filing separately, or isn't more than $200,000 for all others.

If you're filing a part-year or nonresident return, multiply the credit by your Oregon percentage. This credit is claimed on the return form.

If you qualify for the federal earned income tax credit (EITC), you can also claim the Oregon earned income credit (EIC). If you have a dependent who is age 2 or younger at the end of the tax year, your Oregon EIC is 11 percent of your federal EITC; otherwise, your EIC is 8 percent of your federal EITC. If you're filing a part-year resident or nonresident return, multiply your EIC by your Oregon percentage. This credit is claimed on the return form.

The credits in these tables may be claimed on Schedule OR-ASC (full-year filers) or Schedule OR-ASC-NP​ (part-year or nonresident filers). Credits that must be prorated by part-year or nonresident filers are marked "PR."

​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 (claimed on full-year return form)
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
​Alternative Fuel Vehicle Fund contributions carryforward ​X ​X ​X ​865
Biomass production/collection X​ PR​ PR​ 838
​Bovine manure production/collection ​X ​PR ​PR ​869
Business energy carryforward X​ X​ X​ 839
Child and dependent care carryforward X​ PR​ PR​ 840 
​Child Care Fund contributions X​ ​X X​ 841​
​College Opportunity Grant contributions ​X ​X ​X ​871
​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​ 861
​Transportation projects carryforward X​ X​ X​ 863​
​University Venture Development Fund contributions X​ PR​ PR​ 864​
​Reforestation of underproductive forestlands X​ X​ X​ 867​
​Rural technology workforce development ​X​ ​PR ​PR ​868
​Carryforward credits available only to S corporation shareholders ​OR-40 ​OR-40-N ​OR-40-P ​Code
​​​Agriculture workforce housing loans  X​ X​ X​ 836
​Alternative qualified research activities carryforward 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 carryforward X​ X​ X​ 853​
​Qualified research activities carryforward 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 (WFHDC) ​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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