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Earned Income Credit

Earned income credit

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 younger than 3 at the end of the tax year, your Oregon EIC is 12 percent of your federal EITC; otherwise, your EIC is 9 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.

Starting with tax year 2022, if you were unable to claim the federal EITC only because you, your spouse, or your dependent(s) don't have a Social Security number (SSN) that is valid for work, you can now claim the Oregon EIC for filers using individual taxpayer identification numbers (ITINs). See Schedule OR-EIC-ITIN Instructions for more information about the Oregon EIC for ITIN filers. The schedule and instructions are available in English and Spanish.