OR-EIC-ITIN: Schedule OR-EIC-ITIN, Oregon Earned Income Credit (2025)
Oregon · Oregon DOR · Used for tax years 2025
2025 Schedule OR-EIC-ITIN calculates the 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 2025 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 valid for work, and you are using an 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 these worksheets, forms, and details available to complete the schedule:
- The Earned income worksheet, line 15.
- The Initial amount worksheet, lines 2 and 4.
- Federal Form 1040 or 1040-SR, line 27a, if you have a partial federal earned income tax credit.
- Form OR-40-N or OR-40-P, line 35, if you were a nonresident or part-year resident in 2025.
- For each qualifying child: name, tax ID number or whether it has been applied for, birth year, relationship code, months lived with you, and student and disability information.
- Schedule OR-ASC or OR-ASC-NP to report the calculated credit.
The form refers to the Schedule OR-EIC-ITIN instructions for worksheet details, relationship codes, and student information.
How to file
Include Schedule OR-EIC-ITIN with your Oregon income tax return. The supplied form does not give a mailing address or e-filing directions.
To complete the schedule:
- Enter information for up to three qualifying children, youngest first.
- 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. On line 6, enter any partial federal EITC from Form 1040 or 1040-SR, line 27a. Subtract line 6 from line 5, entering 0 if the result is zero or less.
- Enter the credit percentage on line 8: 12% if your youngest qualifying child was age two or younger at the end of the tax year; otherwise, 9%. Multiply line 7 by this percentage and round to the nearest dollar 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 2025. Full-year residents enter 100.0%.
- Multiply line 9 by line 10 and round to the nearest dollar. Enter the result on line 11 and on Schedule OR-ASC, section F, or Schedule OR-ASC-NP, section I, using code 898.
Common mistakes
- Use uppercase letters and blue or black ink.
- Print the form at actual size, 100%.
- Do not submit photocopies or use staples.
- Complete all information for each qualifying child. List the youngest child first, list no more than three children, and do not list a child who does not qualify.
- Remember to include this schedule with your Oregon income tax 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 is used to calculate the credit?
Use 12% if your youngest qualifying child was age two or younger at the end of the 2025 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 27a, on line 6. Subtract it from line 5. If the result is zero or less, enter 0 on line 7.
Does the schedule account for part-year residents and nonresidents?
Yes. If you were a part-year resident or nonresident in 2025, enter your Oregon percentage from Form OR-40-N or OR-40-P, line 35, on 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 I. Use code 898 and include Schedule OR-EIC-ITIN with your Oregon income tax return.