Oregon’s newest refundable personal income tax credit put more than $39 million into the pockets of low-income families in its first year in 2024.

The Oregon Kids Credit, created by the Legislature in 2023, is a refundable credit for low-income people with young dependent children. For those with a modified adjusted gross income (MAGI) of $25,750 or less, the full credit is $1,000 per child for up to five dependent children under the age of six at the end of the tax year—a maximum benefit of $5,000. A partial credit is available for individuals and families with an MAGI up to $30,750.

So far in 2025, more than 22,000 taxpayers have claimed $25 million in benefits from the Oregon Kids Credit.

When combined with the federal Earned Income Tax Credit and the Oregon Earned Income Credit, it could help boost the tax refund for the lowest income families by a total of $13,770.

The EITC is for people with an adjusted gross income of up to $66,818 in 2024. Families may be eligible for a maximum refundable credit of $7,830 on their federal tax return, and a maximum Oregon EIC of $940 on their state tax return.

All three credits are fully refundable, meaning the portion of the credit that is larger than what a taxpayer owes can be refunded. Taxpayers may even be able to claim the credits and receive a tax refund if they don’t normally file a tax return.

To claim the credits, taxpayers must file a return. To assist taxpayers, Oregon offers several free filing options, including free fillable forms and the new Direct File Oregon. Taxpayers who need help filing their taxes can also find free assistance options on the agency website.

Families who are eligible for the Oregon Kids Credit are also likely eligible for the refundable Working Family Household and Dependent Care Credit (WFHDC), which helps low- to moderate-income families pay for the care of their dependents while they're working, looking for work, or attending school.

For more information about the federal EITC, the Oregon EIC, the Oregon Kids Credit and other similar credits, go to the Tax benefits for families page.

Taxpayers filing their own 2024 income tax returns can get free assistance using the new combination of IRS Direct File and Direct File Oregon when Oregon Department of Revenue volunteers visit libraries across the state this tax season.

The department offers special computer kiosks in four of its regional offices where taxpayers who don’t have access to computers can file their return using the free fillable forms and Direct File Oregon e-file options.

The kiosks are available in the DOR regional offices in:

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

Portland, 800 NE Oregon St, Suite 505
Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

Taxpayers can visit the Oregon Department of Revenue website to find free tax preparation sites by using the department’s interactive map.

To get tax forms, check the status of their refund, or make payments, visit the Revenue website or email questions.dor@dor.oregon.gov.

Taxpayers can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing or speech impaired), the department accepts all relay calls.

Source: Oregon Department of Revenue

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