OR-EIC-ITIN-SP: Schedule OR-EIC-ITIN-SP, Oregon Earned Income Credit (Spanish) (2025)
Oregon · Oregon DOR · Used for tax years 2025
Schedule OR-EIC-ITIN-SP is the Spanish-language schedule for calculating the Oregon Earned Income Credit for taxpayers using an ITIN or a Social Security number not valid for work. It records qualifying child information, earned income, and the calculation of the Oregon credit, a
Who files this form
Use Schedule OR-EIC-ITIN-SP if you are claiming the Oregon earned income credit but do not qualify for the full federal earned income tax credit because you, your spouse, or your children lack a Social Security number valid for work and use an ITIN or a Social Security number assigned for a purpose other than work.
Include this schedule with your Oregon income tax return.
What you'll need
Have the following information and forms available to complete the schedule:
- For each qualifying child: name, identification number or application status, birth year, relationship code, and number of months the child lived with you during the year. The form also asks about student status and permanent and total disability.
- The Earned Income Worksheet, line 15, for schedule line 4.
- The Initial Amount Worksheet, lines 2 and 4, for schedule line 5.
- Federal Form 1040 or 1040-SR, line 27a, 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 2025.
- Schedule OR-ASC or OR-ASC-NP to report the final Oregon credit.
How to file
Include the completed schedule with your Oregon income tax return. The form does not provide a mailing address or e-filing directions.
To complete the schedule:
- Enter information for up to three qualifying children, starting with the youngest.
- On line 4, enter line 15 of the Earned Income Worksheet. On line 5, enter the smaller of lines 2 and 4 of the Initial Amount Worksheet.
- If applicable, enter your partial federal earned income tax credit on line 6. Subtract line 6 from line 5 and enter the result on line 7. If the result is zero or less, enter 0.
- Enter 12% on line 8 if your youngest qualifying child was age 2 or younger at the end of the tax year. Otherwise, enter 9%. Multiply line 7 by line 8 for line 9 and round to the nearest dollar.
- On line 10, enter your Oregon percentage from Form OR-40-N or OR-40-P, line 35, if you were a part-year resident or nonresident in 2025. Full-year residents enter 100.0%.
- Multiply line 9 by line 10 and round to the nearest dollar. Enter this credit on line 11 and on Schedule OR-ASC, section F, or Schedule OR-ASC-NP, section H, using code 898.
Common mistakes
- Do not list more than three children or include children who do not qualify. Start with your youngest qualifying child and complete all requested information for each child.
- Use uppercase letters and blue or black ink.
- Print the form at actual size, 100%.
- Do not submit photocopies or use staples.
- Remember to include the schedule with your Oregon income tax return.
Questions people ask
How many qualifying children can I list?
List no more than three, starting with your youngest qualifying child. Do not include children who do not qualify.
What credit percentage should I use?
Use 12% if your youngest qualifying child was age 2 or younger at the end of the 2025 tax year. Otherwise, use 9%.
What if I received a partial federal earned income tax credit?
If applicable, enter the amount from federal Form 1040 or 1040-SR, line 27a, on schedule line 6. Subtract it from line 5. If the result is zero or less, enter 0 on line 7.
How does the form handle part-year residents and nonresidents?
If you were a part-year resident or nonresident in 2025, enter the Oregon percentage from Form OR-40-N or OR-40-P, line 35, on schedule line 10. Full-year residents enter 100.0%.
Where do I report the final credit?
Report the amount from line 11 on Schedule OR-ASC, section F, or Schedule OR-ASC-NP, section H. Use code 898.