Who can apply
The state assesses young dependent children and modified income. The worksheet includes adjustments that can differ from federal adjusted gross income.
What help is available
The refundable credit can benefit a qualifying filer even without tax owed. Income and eligible children determine the award.
Documents to prepare
- Dependent ages and identification.
- Income and federal return records.
- Any income adjustments required by the Oregon worksheet.
How to get started
Use the correct tax year
Start with the state credit guidance.
Complete the worksheet
Check child eligibility and modified income using the return instructions.
File to claim
Use the state return and keep supporting calculations.
After applying
Keep a copy and use Revenue’s free-tax-help resources if you need assistance.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Can someone with no tax owed claim it?
The state says eligible people may receive refundable credits even without taxable income or tax owed.
Does federal AGI alone settle eligibility?
No. Oregon’s worksheet includes required income adjustments.
Is this SNAP or monthly cash assistance?
It is claimed through the income-tax return.
Sources and review
Checked October 1, 2026 using Kids Credit refundability and calculation guidance, 2025 detailed tax guidance. USA Assistance background guide. Program staff determine eligibility and available assistance.
Historical screenshots: source reference.