Summary
Oregon allows taxpayers who file with an Individual Taxpayer Identification Number (ITIN) — or who have a qualifying child with an ITIN — to claim the Oregon Earned Income Credit even though they cannot claim the federal EITC. This was enacted by HB 2819 (2021), effective for the 2022 tax year onward.
Currently, or_eitc simply multiplies the federal EITC by 9% or 12%. Since ITIN filers receive $0 federal EITC, they get $0 Oregon EITC — the ITIN pathway is not modeled.
What needs to be implemented
ITIN filers claim Oregon's EIC using Schedule OR-EIC-ITIN, which calculates what the federal EITC would have been if the filer had a valid SSN, then applies Oregon's 9%/12% rate.
Key details:
- Eligibility: Filer cannot claim federal EITC only because they, their spouse, or qualifying child(ren) lack a work-valid SSN (ORS 315.266)
- Calculation: Compute a hypothetical federal EITC using ITIN filer's income and qualifying children, then apply Oregon's rate (9% with young child under 3, 12% otherwise... wait, 12% with young child, 9% otherwise)
- Form: Schedule OR-EIC-ITIN
- Variables involved:
has_itin, taxpayer_has_itin already exist in the codebase
References
Summary
Oregon allows taxpayers who file with an Individual Taxpayer Identification Number (ITIN) — or who have a qualifying child with an ITIN — to claim the Oregon Earned Income Credit even though they cannot claim the federal EITC. This was enacted by HB 2819 (2021), effective for the 2022 tax year onward.
Currently,
or_eitcsimply multiplies the federal EITC by 9% or 12%. Since ITIN filers receive $0 federal EITC, they get $0 Oregon EITC — the ITIN pathway is not modeled.What needs to be implemented
ITIN filers claim Oregon's EIC using Schedule OR-EIC-ITIN, which calculates what the federal EITC would have been if the filer had a valid SSN, then applies Oregon's 9%/12% rate.
Key details:
has_itin,taxpayer_has_itinalready exist in the codebaseReferences