Individuals

​INTRODUCTION

Oregon Legislature recently passed House Bill 4157 which will provide a one-time $600 payment to Oregon households who received an Earned Income Tax Credit (EITC) on their 2020 tax filing. The one-time payment will be sent by July 31, 2022.

​FREQUENTLY ASKED QUESTIONS​

Q: What are the One Time Assistance Payments (OTAP)? 

A: House Bill 4157 directs the Oregon Department of Revenue (DOR) to address negative economic impacts of the COVID-19 public health emergency by providing one-time assistance payments to low-income households who received the Oregon Earned Income Tax Credit (EITC) for the 2020 tax year. 

Q: How much are the payments? 

A: Eligible households that received EITC for the 2020 tax year will receive a $600 payment by direct deposit or by check. 

Q: What do I need to do to get a payment? 

A: If you filed your 2020 tax return by December 31, 2021 and received EITC, you don't need to do anything. You will receive your payment by direct deposit or check. 

Q: What if I didn’t claim EITC on my 2020 tax return but I’m eligible? 

A: If you filed your return by December 31, 2021, you can file an amended return for 2020 by April 15, 2022 to claim the EITC. You will also need to file an amended federal return if you qualified but didn’t claim the federal credit. Taxpayers who miss this deadline will not receive a payment. Information .about how to file your amended return is available beginning on Page 35 of the 2021 DOR Publication OR-17​.

Q: What if my 2020 refund went to a refund anticipation account? 

A: Typically, you'll receive this payment using the refund option you selected on your tax return. If you received an advanced refund through your tax service provider, or paid your tax preparation fees using your refund, you'll receive your payment by check in the mail. 

Q: When will the payments be issued? 

A: DOR will make the payments by the end of July 2022. 

Q: How many taxpayers will receive payments? 

A: DOR estimates that about 245,000 households will be eligible for payments. 

Q: What is the EITC? 

A: The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax benefit. If you qualify, you can use the credit to reduce the taxes you owe – and maybe increase your refund. Information is available at this IRS Web site. The Oregon EITC is a percentage of the federal credit. 

Q: Where is the money coming from? 

A: The payments are expected to amount to nearly $150 million, paid from federal pandemic aid approved by Congress in 2021. 

Q: I was single in 2020 and received EITC. Does this count as a household? 

A: For purposes of this payment, a household is a single individual, or spouses, domestic partners, or a parent and child under 18 years old who live together, along with other individuals for whom the single individual, spouse, domestic partner, or parent is financially responsible. 

Q: What if I filed a joint return for the 2020 tax year and received EITC but I’m now divorced or separated? 

A: Both spouses’ names will be on the check and sent to the most recent address of the first person listed on the joint 2020 return. DOR will not issue multiple checks to separate households. 

Q: What if I owe money to the state of Oregon or the federal government? 

A:  Payments will not be reduced if a household owes money to the state or federal government. 

Q: What bank account or mailing information will DOR use? 

A: DOR will use the same information provided on the most recently filed tax returns. Filing your 2021 tax return in a timely manner with your current address and direct deposit information will help speed up your OTAP payment. 

Q: Do I have to pay tax on the OTAP payment when I file my 2022 tax return? 

A: No. The payments are not taxable for Oregon. 

Q: What about part-year and nonresidents? 

A: Part-year and nonresident filers will receive a payment if at least one member of the household listed on the return resided in Oregon for at least half of 2020 and continued to reside in Oregon when the 2020 return was filed in 2021. ​

For information, contact: 
Phone: 503-378-4988 ​or 800-356-4222 
Phones are closed 9 to 11 a.m. Thursdays.​ 
Email: questions.dor@dor.​​oregon.gov