Oregon Kids Credit
$1,050 per young child at tax time
What it pays or provides
The Oregon Kids Credit is a refundable credit of up to $1,050 per child for up to five children ages 0 to 5, for a maximum of $5,250 (tax year 2025 figures). You get the full $1,050 per child if your modified adjusted gross income is $26,550 or less; the credit phases out above that and reaches $0 at a modified AGI of $31,550.
Who qualifies
Your child needs to be age 5 or younger at the end of the tax year, live with you for more than half the year, and be your qualifying child (a biological child, other descendant, sibling, or stepsibling's descendant).
How other benefits affect it
You can claim the Oregon Kids Credit alongside the federal Earned Income Tax Credit and Oregon's own EIC add-on — claiming one doesn't reduce the others.
How to apply
Claim the credit on your Oregon personal income tax return. A worksheet in the Oregon return instructions helps you calculate the amount. Because it's refundable, you can get the credit even if you don't owe Oregon tax.
Programs that combine with it
- Federal Earned Income Tax Credit (EITC) — a tax refund for working families
Sources
- Official rule text “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.” (checked July 5, 2026)
- Official rule text “$0 at a modified AGI of $31,550” (checked July 19, 2026)