The Oregon Office of Economic Analysis (OEA) adjusted the “kicker” for the 2018 tax year from more than $1.5 billion to $1.6 billion earlier this month. That means an increase in the amount returned to taxpayers.
The state hasn’t issued kicker checks since 2007. The surplus will be returned to taxpayers through a credit on their 2019 state personal income tax returns filed in 2020.
To calculate the amount of your credit, multiply your 2018 tax liability before any credits—line 22 on the 2018 Form OR-40—by 17.171 percent. This percentage is determined and certified by OEA. Taxpayers who claimed a credit for tax paid to another state will need to subtract the credit amount from their liability before calculating the credit.
You’re eligible to claim the kicker if you filed a 2018 tax return and had tax due before credits. Even if you don’t have a filing obligation for 2019, you still must file a 2019 tax return to claim your credit. There will be detailed information on how to claim your credit in the 2019 Oregon personal income tax return instructions: Form OR-40 for full-year Oregon residents, Form OR-40-P for part-year residents, and Form OR-40-N for nonresidents. Composite and fiduciary-income tax return filers are also eligible.
Keep in mind, the state may use all or part of your refund, including the kicker, to pay any state debt, such as tax due for past years, child support, court fines, or school loans.
A What’s My Kicker? calculator will be active on Revenue’s website for personal income tax filers when filing season opens in January. To calculate your kicker, you’ll enter your name, Social Security number, and filing status for 2018 and 2019.
Visit www.oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.
