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State · OR & WASet by Oregon or Washington

State Tax Credits: Washington & Oregon

Washington's Working Families Tax Credit, including back years you can still claim, plus Oregon's earned income credit and Kids Credit.

Your state
Working Families Tax Credit
Adjusted gross income (AGI), line 11 of Form 1040

Example numbers are filled in. Replace them with yours.

Common questions

How Washington's credit is figured
  1. Start with the maximum for your number of children and tax year (for 2025: $335, $660, $995 or $1,330).
  2. If your income is within $2,500 (no children) or $5,000 (with children) of the federal EITC income limit, the credit shrinks by a set percentage of each dollar above that point.
  3. If you still qualify, you get at least $50.
Can I still claim past years?

Yes. Washington accepts claims for each tax year for about four years: 2022 through December 31, 2026, 2023 through 2027, 2024 through 2028 and 2025 through 2029. Each year needs its own application and that year's federal return.

Can I apply with an ITIN?

Yes, in both states. Washington accepts ITIN filers who meet the EITC rules other than the Social Security number requirement, and says it doesn't share citizenship or immigration status with federal authorities. Oregon lets ITIN filers claim its earned income credit on Schedule OR-EIC-ITIN.

Where do I apply?

Washington: at WorkingFamiliesCredit.wa.gov, on paper, or through participating tax software. It's a separate application, not part of a state tax return (Washington has no income tax). Oregon: claim both credits on your Oregon income tax return.

Sources5 sources · checked October 12, 2026

Every figure on this page links to one of these. Tap any source label to see what it says. All checked October 12, 2026.

  • RCW 82.08.0206: Working families tax creditRevised Code of WashingtonBase amounts of $300, $600, $900 and $1,200 by number of children, adjusted for inflation. The credit shrinks starting $2,500 (no children) or $5,000 (with children) below the federal EITC income limit. Any credit between zero and $50 becomes $50.
  • ETA 3240.2026: Working Families Tax Credit annual updatesWashington Department of RevenueMaximum amounts and reduction percentages for tax years 2022 to 2025, the $50 minimum, and the claim period for each year (2022 claims close December 31, 2026).
  • Working Families Tax Credit: applications for tax year 2025Washington Department of RevenueEligibility: SSN or ITIN, lived in Washington at least 183 days, age 25 to 64 or a qualifying child, filed a federal return, and eligible for the federal EITC (or would be except for filing with an ITIN).
  • EITC income limits and maximum credit amountsInternal Revenue ServiceFederal EITC income limits by year, number of children and filing status. Washington uses these as its income limits.
  • Oregon tax credits for individualsOregon Department of RevenueOregon EIC is 12% of your federal EITC with a dependent under 3, otherwise 9%; ITIN filers can claim it. Oregon Kids Credit (2025): $1,050 per child age 0 to 5, up to five children, full at modified AGI up to $26,550 and gone at $31,550; refundable.