Oregon Kids Credit

Official source

The Oregon Kids Credit is a refundable credit for people with young dependent children. For 2025, if your adjusted gross income (AGI) after Oregon additions and subtractions (your modified AGI) is $26,550 or less, the full credit is $1,050 per child for up to five dependent children ages 0 to 5 at the end of the tax year. Above a modified AGI of $26,550 the credit is reduced and is $0 at a modified AGI of $31,550.

For most individuals who qualify for the credit, the income limit for 2025 is $31,550. You may need to add some income back if you:

Claimed losses on your federal return,

Deducted tip income, overtime wages, or passenger vehicle interest paid, or

Had excluded foreign earned income.

A worksheet in the instructions for your Oregon return will help you calculate your income and credit amount.

The Oregon Kids Credit is refundable, so the portion of the credit that is more than what you owe can be refunded to you. Even people who don't have taxable income or owe any tax may be able to claim certain refundable credits. Free filing assistance resources can be found on our Free Tax Help page .

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Oregon Kids Credit

Official source

The Oregon Kids Credit is a refundable credit for people with young dependent children. For 2025, if your adjusted gross income (AGI) after Oregon additions and subtractions (your modified AGI) is $26,550 or less, the full credit is $1,050 per child for up to five dependent children ages 0 to 5 at the end of the tax year. Above a modified AGI of $26,550 the credit is reduced and is $0 at a modified AGI of $31,550.

For most individuals who qualify for the credit, the income limit for 2025 is $31,550. You may need to add some income back if you:

Claimed losses on your federal return,

Deducted tip income, overtime wages, or passenger vehicle interest paid, or

Had excluded foreign earned income.

A worksheet in the instructions for your Oregon return will help you calculate your income and credit amount.

The Oregon Kids Credit is refundable, so the portion of the credit that is more than what you owe can be refunded to you. Even people who don't have taxable income or owe any tax may be able to claim certain refundable credits. Free filing assistance resources can be found on our Free Tax Help page .