Individuals

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 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." 

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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