Is there a benefit to filing a tax return, even if I have low, or no, income?

Yes. Credits may earn you a tax refund! The Oregon state income tax credit is refundable, so even if your income is below the IRS minimum requirement to file taxes, you can still claim the state tax credit, but you must file your taxes to receive the refund. This also applies to other tax credits. If you qualify for other credits, but owe no tax, you can claim the excess tax credit as a refund when you file your return.