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Oregon "Kicker" Tax Credit

In 2024, eligible Oregon taxpayers will receive a “kicker" tax credit. Your kicker is either included in your refund or it will reduce the amount of tax you owe.

The Oregon “kicker" tax credit is how the state returns money to taxpayers when there is a revenue surplus. You need to have filed a 2022 tax return to get the kicker credit on your 2023 tax return.

Use our What's My Kicker? calculator to check your kicker amount.

Before you start, you need:

  • Your Social Security number or Individual Taxpayer Identification Number (ITIN)
  • 2022 filing status
  • Expected 2023 filing status

How long does it take to receive my kicker?

Learn how to check your refund status using the Where's My Refund? tool.  The fastest way to get your kicker is to file electronically and use direct deposit. 

Frequently asked questions

​When a state revenue surplus exists there is a kicker. Customers claim the kicker on their income tax return.

To be eligible for a kicker, you must: 1. File your 2022 Oregon return before you file your 2023 return. 2. Have an Oregon tax liability for 2022. 3. File a 2023 Oregon return, even if you don't otherwise have a filing requirement.​

​To calculate the amount of the credit, taxpayers multiply their 2022 tax liability before any credits – line 22 on the 2022 Form OR-40 – by 44.28 percent. Taxpayers who claimed a credit for tax paid to another state would need to subtract the credit amount from their liability before calculating the credit. You can quickly get your kicker amount for 2023 by using the What's My Kicker calculator.

​The 1979 Oregon Legislature passed the "Two percent kicker" law, which requires the state to refund surplus revenues to taxpayers when actual General Fund revenues exceed the forecast amount by more than two percent. 

For the personal income tax kicker, the money comes from all state General Fund revenue sources, except for corporate tax revenues. Personal income tax is the largest contributor.​

You need to file a 2022 return to claim the kicker on your 2023 return.  If you filed your 2022 return after filing your 2023 return, the Department of Revenue will adjust your 2023 return to include the kicker credit and provide refund or reduce the tax you owe once your 2022 return is processed.

If you were married filing jointly in 2022 but separated or divorced for the 2023 tax year, the kicker will be based on each taxpayer’s Adjust Gross Income (AGI) for 2022.

Yes. Taxpayers can donate their kicker with a checkbox on their tax return to the Oregon State School Fund for K-12 public education. You must donate the entire amount.  If you made a mistake on the kicker donation election and would like to receive a refund, you must amend your return by the filing deadline.  The donation option cannot be changed once the filing deadline, April 15, 2024, has passed.

Taxpayers can also donate to any or all of the 29 charities approved by the Charitable Checkoff Commission. Taxpayers use Form OR-DONATE to designate any amount or all of their refund to donate to charity.​​

​If there is a corporate kicker, it all goes to K-12 public education funding. ​

No. The surplus will be returned to customers through a refundable credit on their 2023 state personal income tax returns. You can choose to get your refund through direct deposit or as a check.  

The kicker is treated like a tax refund. Please check with the IRS to know if your refund will be taxed.

Your kicker is calculated from the 2022 tax liability and you're eligible for the refundable credit even if your residency changes in the current tax year. Consult Form OR-40 for information.

Oregon may use all or part of your refund to pay outstanding state debt. Some examples include: child support, court fines, previous year’s tax debt, school loans.

Personal Income Kicker History

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