The Oregon Kicker Credit, officially known as the Oregon Surplus Refund, is a unique tax refund mechanism that returns excess state revenue to taxpayers when certain conditions are met. The kicker is triggered when Oregon’s actual revenue for a two-year budget period exceeds the forecasted revenue by more than 2%. When this happens, the surplus is returned to taxpayers in the form of a credit on their state income tax return. The kicker is only available in odd-numbered years (e.g., 2023, 2025). Oregon does not have a surplus "kicker" credit to claim on 2022 or 2024 returns.
How It Works
The kicker is not a separate check—it’s a credit applied when you file your Oregon personal income tax return for an odd-numbered year (e.g., 2023, 2025).
The amount you receive is based on your tax liability from the prior year (before credits or payments). The Oregon Department of Revenue announces the kicker percentage in November of the odd-numbered year. For 2025, your kicker is 44.28 percent of your 2024 total Oregon personal income tax liability.
How to claim the credit?
- The kicker is claimed as a credit on your Oregon personal income tax return.
- Claim the credit in the program.
- If you itemize deductions on your federal return, you may receive a Form 1099-G for the kicker amount.
- Taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive the kicker.
- If you forgot to claim your kicker credit on your return, you will need to amend to claim the credit.
Taxpayers who e-file their returns and choose direct deposit typically receive their refunds within about two weeks. E‑filed returns are processed in the order received, and the first refunds are expected to be issued on February 17. Refunds for paper‑filed returns will not begin issuing until early April.
Program Entry
To claim the Surplus Kicker Credit on your 2025 Oregon return, please follow the steps listed below.
- State section
- Edit (three dots)
- Credits
- Refundable Credits
- Surplus Credit (Kicker)
Complete the necessary information from your prior year return to have the credit applied to your current return. Taxpayers can determine the amount of their kicker using the “What’s My Kicker? calculator.