Guide4 min read · Updated October 12, 2026
Working families can stack a state credit on top of the federal Earned Income Tax Credit. Here's what each pays and how to claim them.
| Kids | Max credit | Income limit, single | Income limit, married |
|---|---|---|---|
| None | $664 | $19,540 | $26,820 |
| One | $4,427 | $51,593 | $58,863 |
| Two | $7,316 | $58,629 | $65,899 |
| Three or more | $8,231 | $62,974 | $70,244 |
Income limits are rounded from the IRS formula. No children? You can still qualify if you're 25 to 64. Investment income must be $12,200 or less.
Example: a federal EITC of $7,316 adds $658 in Oregon, or $878 with a child under 3.
Free VITA volunteer sites prepare returns, and many help with the EITC. Direct File Oregon handles the Oregon credits for most full-year residents.
General information, not tax or legal advice. Rules change; the agency has the final say on your case.