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​Oregon personal income tax: Credits

Oregon's personal exemption credit

This 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.

Earned income credit

If you qualify for the federal earned income tax credit (EITC), you can also claim the Oregon earned income credit (EIC). For tax year 2020, 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.

Other credits

The credits in these tables may be claimed on Sch​edule 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 C) or
OR-ASC-NP (section E)
​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 service providers
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 D) or
OR-ASC-NP (section F)
​OR-40 ​OR-40-N ​OR-40-P ​Code
Agriculture workforce housing X PR PR 835
Biomass production/collection carryforward X​ PR​ PR​ 838
​Bovine manure production/collection ​X ​PR ​PR ​869​
​Child Care Fund contributions X​ ​X X​ 841​
​College Opportunity Grant Fund contributions (auction)
​X ​X ​X ​871
​Crop donation X​ PR​ PR​ 843​
​Electronic commerce zone investment carryforward
X​ PR​ PR​ 845​
​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 (auction)
X​ X​ X​ 856​
​Pollution control facilities carryforward X​ X​ X​ 857​
​Renewable energy resource equipment manufacturing facility carryforward X​ X​ X​ 860​
​Residential energy carryforward
X​ X​ X
​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
​Short line railroad rehabilitation
​Carry​forward 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​
​Lender's credit: affordable housing X​ X​ X​ 854​
​Lender's credit: energy conservation carryforward X​ X​ X​ 848​
​Long-term enterprise zone facilities carryforward​ X​ X​ X​ 853​​
​Qualified research activities carryforward X​ X​ X​ 858​
Credit Recaptures - Schedule OR-ASC, Section E or OR-ASC-NP, Section G.
ABLE accounf credit recapture
Oregon 529 College Savings Network account credit recapture

​Refundable cre​dits—Schedule OR-ASC (section E) or
OR-ASC-NP (section G)
Claim of right income payment
Manufactured dwelling park closure​XX​​X891
Working family household and dependent care (WFHDC)
​Oregon 529 College Savings Network account contributions​
​​ABLE account contributions

More information

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

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