You must submit a power of attorney form to:
- allow us to share your confidential tax information with another person. This person won't receive any of the notices we send to you.
- authorize another person to represent you and act on your behalf. You may choose a family member, employer, lawyer, tax preparer or other individual. See the power of attorney form instructions for more information.
Download the Power of Attorney Form
There are four ways that you can update your address:
- Change your address online. Make the change by accessing your existing "My Account". If you do not have an account, you can create one in order to update mailing address, phone number, email address, and communication preferences in the future. Learn more about "My Account" services.
- Fill out a paper form. Fill out the Change of Address/Name form on your computer, print it, and send it to us; or print it, fill it out by hand, and mail or fax it to the Department of Revenue. For confidentiality reasons, we do not accept these forms by email at this time.
- Change your address on your next tax return. If you have a paper form with the old address, simply cross it out and clearly write the new address on your return. If you are using a new form, just include the correct address. Remember to check the box next to the address to indicate that your address has changed.
- Call our taxpayer services. To change your address immediately, call 503-378-4988 and speak with one of our representatives.
If you have an outstanding balance on any year's taxes, you may pay it in full at any time, plus penalties and interest. If you can't make lump sum payment, you may qualify for a payment plan.
Payment plans must usually be paid within 12 months. Call and speak to a Tax Services representative to set up a payment plan 503-945-8200.
Read the Payment Plan FAQ
Use any of the following options to receive updates on tax law changes:
Yes. Revenue collection exceeded the forecast by more than $402 million. The personal income tax credit claimed on your 2015 return will be 5.6 percent of your 2014 total liability, excluding credits for taxes paid to other states.
Yes, you may claim the entire credit on your 2015 return even though you may be filing using the single status.
Once your return is processed, provided you don't fall into one of the categories of individuals who aren't eligible for the credit, you can claim the credit.
To receive the credit you must file a 2015 return, even if you are not otherwise required to do so.
If you didn't have a tax liability for 2014, you aren't eligible to claim the kicker credit on your 2015 return.
Your credit is apportioned based on the percentage of your claimed income on your 2014 return. For example, if you earned 75 percent of the income claimed on your 2014 return, you may claim 75 percent of the kicker credit on your 2015 return.
The kicker is calculated by multiplying your 2014 tax liability before credits, but after credit for taxes paid to other states, by 5.6 percent.
You won't receive a check. The 2011 Legislature changed the mechanism to return surplus tax revenues from a check to a refundable credit. You must claim a refundable credit on your 2015 tax return, which is due by April 18, 2016.
The personal income tax surplus credit comes from all General Fund revenue sources, except for corporate tax revenues. These sources include personal income tax, insurance tax, inheritance tax, tobacco tax, and other non-tax-revenue sources. Personal income tax is by far the largest contributor.
Individual income tax payers who filed a 2014 tax return with a tax due before credits, but after credit for taxes paid to other states.
Taxpayers who didn't file a 2014 individual income tax return or those who did file, but had no tax due before credits.
The Oregon Constitutions requires the surplus be returned to individual taxpayers.
Personal Income Tax Refunds:
The Oregon Legislature decides how much money we need to fund our state resources and prepares biennial (two-year) budgets.
The 1979 Oregon Legislature passed the "2 percent kicker" law, requiring a refund of excess revenue to taxpayers when actual General Fund revenues are more than 2 percent above the forecasted amount. The excess is returned to taxpayers through a tax credit on their next tax return.
Business/Corporation Tax Refunds:
The state surplus refund, or kicker also applies to businesses, though it's administered separately from the personal income tax kicker.
Get the facts about the Oregon surplus refund.