OR-EIC-ITIN-SP: Schedule OR-EIC-ITIN-SP, Oregon Earned Income Credit (Spanish) (2024)
Oregon · Oregon DOR · Used for tax years 2024
Schedule OR-EIC-ITIN-SP is the Spanish-language schedule for calculating the 2024 Oregon Earned Income Credit for ITIN filers. It reports qualifying child information, earned income, any partial federal earned income tax credit, and the Oregon credit amount.
Who files this form
Use the 2024 Schedule OR-EIC-ITIN-SP if you are claiming Oregon’s earned income credit but cannot receive the full federal earned income tax credit because you, your spouse, or your children do not have a Social Security number valid for work and are using an ITIN or a Social Security number assigned for a purpose other than work.
Include this schedule with your Oregon tax return.
What you'll need
Have these records and amounts available to complete the schedule:
- For each qualifying child: name, identification number, birth year, relationship code, months lived with you, and applicable student or permanent and total disability information.
- The earned income worksheet, line 15, for schedule line 4.
- The initial amount worksheet, line 2 or line 4, for schedule line 5.
- Federal Form 1040 or 1040-SR, line 27, if you received a partial federal earned income tax credit.
- Form OR-40-N or OR-40-P, line 35, if you were a part-year resident or nonresident in 2024.
- Schedule OR-ASC or OR-ASC-NP to report the completed credit.
How to file
Include Schedule OR-EIC-ITIN-SP with your Oregon tax return.
Enter the credit from line 11 in Schedule OR-ASC, section F, or Schedule OR-ASC-NP, section H. Use code 898.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Use CAPITAL letters and blue or black ink.
- Print at actual size, 100%.
- Do not submit photocopies or use staples.
- Complete all information for each qualifying child, starting with the youngest. Include no more than three children, and do not include children who do not qualify.
- Remember to include this schedule with your Oregon tax return.
Questions people ask
What credit percentage do I enter on line 8?
Enter 12% if your youngest qualifying child was age 2 or younger at the end of the 2024 tax year. Otherwise, enter 9%.
What if I received a partial federal earned income tax credit?
Enter the amount from federal Form 1040 or 1040-SR, line 27, on schedule line 6. Subtract line 6 from line 5. If the result is zero or less, enter 0 on line 7.
What Oregon percentage do I use on line 10?
If you were a full-year resident, enter 100.0%. If you were a part-year resident or nonresident in 2024, use your Oregon percentage from Form OR-40-N or OR-40-P, line 35.
How do I calculate the final credit?
Multiply line 7 by line 8 and round to the nearest dollar for line 9. Then multiply line 9 by line 10 and round to the nearest dollar for line 11. Line 11 is your Oregon earned income credit for ITIN filers.