OR-EIC-ITIN: Schedule OR-EIC-ITIN, Oregon Earned Income Credit (2024)
Oregon · Oregon DOR · Used for tax years 2024
Schedule OR-EIC-ITIN calculates the 2024 Oregon earned income credit for filers using an ITIN or a Social Security number issued for a reason other than work. It reports qualifying child information, earned income, any partial federal earned income tax credit, and the Oregon cred
Who files this form
Use 2024 Schedule OR-EIC-ITIN 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 do not have a Social Security number (SSN) valid for work, and you are using an Individual Taxpayer Identification Number (ITIN) or an SSN issued for a reason 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, tax ID number or whether it has been applied for, birth year, relationship code, and number of months the child lived with you. The form also asks about student status and permanent and total disability.
- The Earned income worksheet, line 15.
- The Initial amount worksheet, lines 2 and 4.
- Federal Form 1040 or 1040-SR, line 27, if you have 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 resulting Oregon credit.
The form refers to the Schedule OR-EIC-ITIN instructions for worksheet details and relationship codes.
How to file
Include Schedule OR-EIC-ITIN with your Oregon income tax return. The provided form does not list a mailing address or e-file directions.
To complete the credit calculation:
- Enter the Earned income worksheet, line 15, on line 4. Enter the smaller of lines 2 and 4 of the Initial amount worksheet on line 5.
- Enter any partial federal earned income tax credit from Form 1040 or 1040-SR, line 27, on line 6. Subtract line 6 from line 5. If the result is zero or less, enter 0 on line 7.
- On line 8, enter 12% if your youngest qualifying child was age two or younger at the end of the tax year. Otherwise, enter 9%.
- Multiply line 7 by line 8 and round to the nearest $1 for line 9.
- 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 2024. Full-year residents enter 100.0%.
- Multiply line 9 by line 10 and round to the nearest $1. 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 leave out information for a qualifying child. Complete all requested child information.
- List your youngest qualifying child first, and do not list more than three children.
- Do not list a child who does not qualify.
- 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 return.
Questions people ask
How many qualifying children can I list?
List no more than three qualifying children, with the youngest first. Complete all information for each child you list.
What percentage do I use to calculate the credit?
Use 12% if your youngest qualifying child was age two or younger at the end of the tax year. Otherwise, use 9%.
What if I received a partial federal earned income tax credit?
Enter that amount from federal Form 1040 or 1040-SR, line 27, on line 6. Subtract it from line 5. If the result is zero or less, enter 0 on line 7.
Where do I report the final Oregon credit?
Report the amount from line 11 on Schedule OR-ASC, section F, or Schedule OR-ASC-NP, section H. Use code 898 and include Schedule OR-EIC-ITIN with your Oregon income tax return.