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Oregon Kicker Refundable Credit

Oregon announces 17.171% Kicker Refund Credit for tax year 2018 to be claimed in tax year 2019.

Credit estimator:

If your OR Tax Liability in 2018 was… Your credit should be…
 $      100  $       17
 $      500  $       86
 $    1,000  $     172
 $    2,000  $     343
 $    3,000  $     515
 $    4,000  $     687
 $    5,000  $     859
 $  10,000  $   1,717
 $  25,000  $   4,293
 $  50,000  $   8,586
 $  75,000  $ 12,878
 $100,000  $ 17,171



The Oregon Office of Economic Analysis (OEA) has confirmed a more than $1.5 billion tax surplus, triggering a kicker credit for the 2018 tax year. The surplus will be returned to taxpayers as a credit on their 2019 state personal income tax returns, to be filed in 2020. A taxpayer is eligible to claim the kicker if he or she filed a 2018 tax return and had tax due before credits. To calculate the kicker, a taxpayer will enter their name, Social Security Number, and filing status for 2018 and 2019. General instructions are provided for individuals whose filing status changed between the 2018 and 2019 tax years. The credit is equal to the taxpayer's 2018 tax liability before any credits (line 22 on the 2018 Form OR-40) multiplied by 17.171%. A taxpayer who claimed a credit for tax paid to another state must subtract the credit amount from their liability before calculating the credit. A 2019 tax return must be filed to claim the credit even if the taxpayer doesn't have a filing obligation for 2019. Detailed information on how to claim the credit will be 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). The state may use all or part of the kicker to pay any state debt owed, such as tax due for other years, child support, court fines, or school loans. A What’s My Kicker? calculator will be active on the Department of Revenue's website when filing season opens in January. Composite and fiduciary-income tax return filers are also eligible for the credit; those filers will need to look at the form instructions for how to calculate the kicker.

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