Oregon state income tax — ITIN filer guide

Oregon uses a graduated income tax from 4.75% to 9.9% (tax year 2026), administered by the Oregon Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 4.75% – 9.9% · 4 brackets

  • State return form: Form OR-40 (full-year resident)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: TY2025: full-year residents under 65 must file if gross income exceeds $7,935 (single) or $15,865 (married filing jointly); also if required to file a federal return. Dependent threshold $1,350.
  • State sales tax: none
  • Special regime: Biennial 'kicker' — when state revenue exceeds forecast by 2%+, the surplus is returned as a refundable credit on the next return (a kicker was paid on 2025 returns). No state sales tax. Portland-metro and Multnomah County local income taxes apply to higher earners.

Oregon refund timing

  • E-filed returns: DOR: 95% of refunds issue within two weeks (automated processing).
  • Paper returns: The remaining ~5% (manual processing, including paper returns) can take up to 20 weeks.
  • Check your Oregon refund status

State tax agency

  • Oregon Department of Revenue — oregon.gov/dor
  • Phone: (503) 378-4988 / (800) 356-4222
  • Free filing option: Direct File Oregon — the state's own free e-file for Form OR-40, confirmed continuing for 2026 even though IRS Direct File was discontinued (pair with free fillable federal forms or other software).

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Oregon state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form OR-40 (full-year resident)
  3. Apply state-specific deductions and credits
  4. E-file — Direct File Oregon — the state’s own free e-file for Form OR-40, confirmed continuing for 2026 even though IRS Direct File was discontinued (pair with free fillable federal forms or other software).
  5. Or visit a VITA site for free in-person preparation

Oregon state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Oregon Earned Income Credit (EIC) — 9% of federal EITC (12% with a dependent under age 3) of the federal EITC (refundable)

✓ OPEN to ITIN filers

Oregon DOR explicitly allows filers who can't claim the federal EITC solely because they lack valid SSNs to claim the Oregon EIC using an ITIN.

State child tax credit: Oregon Kids Credit — up to $1,050 per child (TY2025, indexed) for up to five children ages 0-5; fully refundable; phases out from $26,550 to $31,550 modified AGI; ITIN filers and ITIN dependents explicitly eligible per DOR.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Oregon Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.