Refundable credits can reduce Oregon tax liability and may result in a refund even if no Oregon tax is owed.
Program Entry
Oregon Return → Credits → Refundable Credits
Oregon Working Family Household and Dependent Care Credit
A refundable credit available to qualifying taxpayers with household and dependent care expenses.
Claim of Right Income Repayment Credit
A refundable credit related to qualifying repayments of income previously reported and taxed.
Manufactured Dwelling Park Closure Credit
A refundable credit available to qualifying taxpayers affected by a manufactured dwelling park closure.
Oregon 529 College Savings Network Account Contributions Credit
A refundable credit for qualifying contributions made to an Oregon 529 College Savings Network account.
ABLE Account Contributions Credit
A refundable credit for qualifying contributions made to an ABLE account.
Note: ABLE account contributions are limited to $360 per student.
Pass-Through Entity Elective Taxes Paid
A refundable credit for qualifying pass-through entity elective taxes paid.
Agricultural Employer Overtime Tax Credit
A refundable credit available to qualifying agricultural employers for eligible overtime wages.
Research and Development for Semiconductor Companies Credit
A refundable credit available for qualifying research and development activities conducted by semiconductor companies.
Surplus Credit (Kicker)
The Oregon Kicker Credit is a refundable credit available when Oregon revenues exceed projections and a surplus credit is authorized for the tax year.
Notes
- Refundable credits may generate a refund even when no Oregon tax is due.
- Some refundable credits require additional schedules or supporting documentation.
- Eligibility requirements vary by credit.
For additional information or specific instructions on the above credits, please refer to the Oregon state instructions, here.