Oregon does not have a surplus "kicker" credit to claim on 2022 returns.
According to the Oregon Office of Economic Analysis (OEA), for the 2021-23 biennium, there was a surplus "kicker" of $5.6 billion. The kicker activates when Oregon's state revenue exceeds the expected revenue by at least 2%. When this occurs, an amount calculated by OEA is returned to the taxpayers through a refundable credit on their tax returns.
To claim the surplus "kicker" credit on your 2023 Oregon return, please follow the steps listed below.
- State
- Edit (three dots)
- Credits
- Refundable Credits
- Surplus Credit (Kicker)
Complete the necessary information from your 2022 return to have the credit applied to your 2023 return. You can also use the Oregon Kicker Look-up Tool at https://revenueonline.dor.oregon.gov/tap/_/.
For more information regarding the 2023 Oregon "Kicker" credit, please see Oregon's Department of Revenue.