Oregon Kids Credit

Yes.

For 2025, the full credit is $1,050 per dependent child age 5 or younger, for up to five dependents. The credit is less if your income is above $26,550, and the credit is zero if your income is $31,550 or more. The maximum total credit is $5,250. A worksheet in the instructions for your Oregon return will help you calculate your income and credit amount.

You must file an Oregon personal income tax return to claim the credit. To find help, visit our “Get free help filing your taxes" webpage .

Your dependents who are a qualifying child and age 5 or younger qualify for the credit. A qualifying child may be your child, or a descendant of your child, your sibling, stepsibling, or a descendant of your sibling or stepsibling. A qualifying child must also live at the same home as you for more than half the year.

If your dependent lived with you for more than half the year, you may still claim the released dependent for the Oregon Kids Credit.

No. All filing statuses eligible for the credit have the same income limit. Those filing married filing separately do not qualify for the Oregon Kids Credit.

No. Returns filed as married filing separately are not eligible for the Oregon Kids Credit.

Yes. Part-year residents are eligible for the Oregon Kids Credit, but your qualifying income is figured differently from a full-year resident’s and the credit amount must be prorated using your Oregon percentage. The instructions for your Oregon part-year return contain a worksheet to help you calculate your income and credit.

Yes. Nonresidents are eligible for the Oregon Kids Credit, but your qualifying income is figured differently from a resident’s and the credit amount must be prorated using your Oregon percentage. The instructions for your Oregon nonresident return contain a worksheet to help you calculate your income and credit.

No. However, in order to qualify, your dependent needs to have lived with you for more than half the year.

Yes. ITIN filers and individuals with qualifying dependents with ITINs may claim the Oregon Kids Credit.

Yes. When you claim the Oregon Kids Credit, you may still claim other credits you are eligible for.

Refunds of the Oregon Kids Credit are not subject to garnishment. If you receive a refund due to the Oregon Kids Credit, and it is garnished, contact the institution that garnished it to resolve the issue.

The Oregon Kids Credit is subject to being offset by the Oregon Department of Revenue. This means that your credit may be used to pay other taxes or debts that you owe, such as past due child support or student loans.

You may still claim the Oregon Kids Credit even if you haven't filed returns in prior years.

If you have questions regarding filing returns for previous years, please call us at (503) 378-4988.

If you have military pay that is not taxed, either on your federal return, your Oregon nonresident return, or by using the Military pay subtraction (code 319) on your Oregon resident return, you may still qualify for the Oregon Kids Credit. However, you must file the correct Oregon return, depending on your situation. See our Military personnel webpage or Publication OR-17 for military filing information.