EITC and Tax Credits for Single Mothers in Oregon

Where to start

Use this order if you are filing, fixing, or checking a 2025 tax return.

Quick credit table for Oregon families

Federal EITC for Oregon single mothers

The federal EITC is for workers. Earned income can include wages, salaries, tips, gig work, self-employment income, and some disability benefits paid before minimum retirement age. Earned income does not include child support, unemployment, Social Security, SNAP, TANF, or SSI. Use the IRS EITC tables and the EITC Assistant before you file.

For 2025 returns, the IRS lists these maximum EITC amounts and income limits. Your real credit may be smaller. Your investment income must also be $11,950 or less for 2025.

For a wider parent tax overview, see ASMOM’s tax credits guide. For broader state help, start with the Oregon help page.

Oregon Earned Income Credit

If you qualify for the federal EITC, you may also qualify for Oregon’s Earned Income Credit. Oregon says the state EIC is 9% of your federal EITC. If you have a dependent younger than 3 at the end of the tax year, Oregon says the EIC is 12% of your federal EITC. Part-year residents and nonresidents must multiply the credit by their Oregon percentage.

Example: If your federal EITC is $4,328 for one qualifying child, a 9% Oregon EIC would be about $390. A 12% Oregon EIC would be about $519 if you have a dependent younger than 3 at year-end. Your real amount depends on your return.

Oregon also has an EIC path for some ITIN filers. If you cannot claim the federal EITC only because you, your spouse, or your dependent does not have a Social Security number that is valid for work, Oregon may allow the state EIC using Schedule OR-EIC-ITIN. This does not mean every ITIN filer qualifies. It means you should ask a trained preparer or Oregon DOR before giving up.

Oregon Kids Credit

The Oregon Kids Credit is a refundable state credit for people with young dependent children. For 2025, Oregon says 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, if your modified Oregon AGI is $26,550 or less.

The credit is reduced above $26,550 and is $0 at a modified Oregon AGI of $31,550. For most people who qualify, the income limit is $31,550. Married filing separately returns do not qualify for the Oregon Kids Credit.

You may be able to claim this credit even if you do not have taxable income or do not owe Oregon tax. Oregon says ITIN filers and qualifying dependents with ITINs may claim the Oregon Kids Credit if the other rules are met.

If the child’s other parent claimed the federal dependent exemption because you released it, do not assume you lost the Oregon Kids Credit. Oregon says the person the child lived with for more than half the year may still be able to claim the state credit.

Federal Child Tax Credit

The federal Child Tax Credit is for qualifying children under age 17 at the end of the year. For 2025, the IRS says the credit is worth up to $2,200 per qualifying child. The refundable part, called the Additional Child Tax Credit, may be up to $1,700 per qualifying child, depending on your earned income and other rules. Use the IRS Child Tax Credit page and the Schedule 8812 rules.

For 2025 returns, the IRS says you, your spouse if filing jointly, and each qualifying child must meet the listed Social Security number rules for the CTC and ACTC. A qualifying child generally must be under 17, live with you for more than half the year, be claimed as your dependent, and meet the other IRS rules.

If your child has an ITIN or is too old for the Child Tax Credit, ask whether the Credit for Other Dependents may apply. Do not let two adults claim the same child without checking the rules first.

Child care and dependent care credits

If you paid someone to care for your child or another qualifying person so you could work, look for work, or attend school, check both federal and Oregon care credits. These are not the same as child care subsidy programs. If you need help paying for care now, use ASMOM’s Oregon child care guide.

Federal care credit

The federal Child and Dependent Care Credit is claimed on Form 2441. The IRS Form 2441 instructions explain qualifying persons, provider information, earned income rules, and married filing rules. The federal credit is usually not refundable, so it helps most when you owe federal income tax.

Oregon WFHDC credit

Oregon’s Working Family Household and Dependent Care Credit helps low- to moderate-income families pay for dependent care while working, looking for work, or attending school. Oregon’s WFHDC page says you must have qualifying expenses and your AGI must be below the limit for your household size.

Oregon requires proof of payment and receipts. A good receipt should show the child’s name, dates of care, amount paid, provider details, provider SSN, ITIN, or FEIN, and payment method.

Free and low-cost filing help in Oregon

Do not pay a high fee if a free option fits your return. Oregon lists volunteer help and software options, including Direct File Oregon for many full-year resident state returns.

Oregon says IRS Direct File is closed for the 2026 filing season. Direct File Oregon is still a state filing option, but you may need to enter federal return information by hand.

Refund timing, delays, and letters

If you claim the EITC or Additional Child Tax Credit, the IRS cannot issue the refund before mid-February. That rule applies to the whole refund, not just the EITC or ACTC part. Where’s My Refund is the safest way to check your own federal refund date.

Oregon says to wait two weeks after filing before checking your state refund. Oregon also says about 95% of taxpayers receive refunds within two weeks through automated processing, while about 5% may take up to 20 weeks if manual processing is needed.

Do not file a second return just because a refund is slow unless the IRS or Oregon tells you to. A delay may be caused by a paper return, missing information, math changes, identity checks, child residency questions, care proof, or duplicate returns.

If an IRS problem is causing serious financial hardship and normal IRS steps are not working, contact the Taxpayer Advocate. If you have a tax dispute and cannot afford help, check taxpayer clinics and ask whether they handle your type of case.

Documents to gather before filing

Bring or upload everything at once. Missing records can delay a return or make a credit harder to prove. For a broader benefits paperwork list, use ASMOM’s documents checklist.

If you missed the April deadline

The normal deadline for 2025 federal and Oregon personal income tax returns was April 15, 2026. If you filed a valid federal extension, Oregon says your 2025 Oregon return is due October 15, 2026. An extension gives more time to file, not more time to pay tax owed.

If you are due a refund, file as soon as you can. If you owe tax, filing late can add penalties and interest. Oregon’s extension page and Oregon tax forms explain the next steps.

If a public benefit was denied, delayed, or closed while your tax issue is pending, ASMOM’s benefits problem guide can help you organize notices and deadlines.