Federal Earned Income Tax Credit (EITC)
A tax refund for working families
What it pays or provides
For tax year 2025, the maximum federal EITC is $649 with no qualifying children, $4,328 with one child, $7,152 with two children, and $8,046 with three or more children. If you qualify for the federal EITC, Oregon adds its own Earned Income Credit on top when you file your Oregon return — an extra 9% of your federal EITC, or 12% if you have a dependent under age 3.
Who qualifies
For tax year 2025, your earned income and adjusted gross income need to be below these limits: $19,104 (single/head of household/married filing separately/qualifying surviving spouse) or $26,214 (married filing jointly) with no qualifying children; $50,434 or $57,554 with one child; $57,310 or $64,430 with two children; $61,555 or $68,675 with three or more children. Your investment income also needs to be $11,950 or less.
How other benefits affect it
If you qualify for the federal EITC, you automatically qualify for Oregon's state EIC add-on when you file your Oregon return — you don't need to apply separately. If you have a child age 0-5, you may also qualify for the Oregon Kids Credit on top of both.
How to apply
Claim the EITC on your federal tax return. You can get free help from an IRS-certified volunteer through VITA, file for free yourself, or use a paid tax preparer. The IRS also has an online EITC Assistant tool to check whether you qualify before you file. Note that by law, the IRS can't issue refunds involving the EITC until mid-February.
Programs that combine with it
- Oregon Kids Credit — $1,050 per young child at tax time
Sources
- Official rule text “The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax break. If you qualify, you can use the credit to reduce the taxes you owe - and maybe increase your refund.” (checked July 5, 2026)
- Official rule text “Investment income limit: $11,950 or less” (checked July 19, 2026)
- Official rule text “If you qualify for the federal earned income tax credit (EITC) , you can also claim the Oregon earned income credit (EIC). If you have a dependent who is younger than 3 at the end of the tax year, your Oregon EIC is 12 percent of your federal EITC; otherwise, your EIC is 9 percent of your federal EITC.” (checked July 19, 2026)