Oregon Kicker Credit: Have You Claimed Yours?

Classic view of the capitol building in Oregon

(Image credit: Getty Images)

The Oregon ‘kicker’ places money back into taxpayer pockets when the state collects more than a certain amount of revenue. Eligible Oregonians can look forward to receiving their share of cash soon (if they haven't already). That’s because a $5.61 billion revenue surplus for the 2021-2023 biennium was confirmed by the Oregon Office of Economic Analysis (OEA).

Lawmakers are calling the surplus the “largest in state history,” and Oregonians can expect to receive a record-high kicker amount. Eligible residents can claim the kicker as a refundable tax credit when they file their 2023 state tax returns, and the Oregon tax deadline is quickly approaching.

The possibility of receiving an Oregon kicker rebate only comes once every two years. Since no credit is offered when there isn’t a surplus in state revenue, there are no guarantees for claiming a credit in 2026.

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So, you won’t want to miss out this year if you qualify. Here’s what you need to know about claiming the kicker in 2024 and how much you can expect.

Who qualifies for the Oregon 'kicker'?

The 2023 Oregon 'kicker' credit (claimed in 2024) is based on the 2022 tax year. And while there are very few requirements for claiming the 2023 kicker credit, taxpayers should review the criteria and ensure they’ve met all requirements.

You must have filed a 2022 Oregon state tax return.
You must file a 2023 Oregon state tax return, even if you are not required to.
There must have been tax due on your 2022 state return before any tax credits were applied.

So, what does this mean? Some Oregon residents might not qualify for the 2023 kicker. For example, if you received only non-taxable income in 2022, you won’t be able to claim the Oregon kicker credit this year. Also, you may qualify for the kicker credit even if you weren't an Oregon resident last year.

How much is the Oregon kicker for 2023?

The kicker rebate for every Oregon taxpayer is 44.28% of 2022 state taxes owed before credits were applied. This means not every Oregonian will receive the same amount. Those with a higher state tax liability (typically higher earners) will receive a larger credit than those with little tax liability (typically lower earners). As stated above, taxpayers with no 2022 state tax liability before credits cannot claim the credit.

So, how much will you get? You can calculate your kicker credit by multiplying line 22 of your 2022 Form OR-40 by 44.28%. For example, if line 22 on your 2022 Oregon return is $5,000, your kicker credit will be $2,214. But if the amount on your line 22 is $60, your credit will be less than $30.

Alternatively, you can use Oregon’s What’s My Kicker? calculator. To use the calculator, you need the following information:

Your full name
Your Social Security number
Your filing status for tax years 2022 and 2023

How to get your Oregon kicker

As stated, eligible taxpayers can claim their Oregon kicker as a refundable tax credit when filing their 2023 Oregon state tax return. If you haven't filed your 2022 Oregon tax return, you need to do so before you can receive your credit for the 2023 tax year. If you file your 2023 Oregon before your 2022 return, the Oregon Department of Revenue will adjust your refund or tax bill amount once your 2022 return is processed.

Oregon tax refund

In some instances, the kicker amount taxpayers receive may be less than what they’ve calculated. This is because Oregon can use part or all of the kicker amount to pay certain state debts. Here are some of the debts that can cause a tax refund offset.

Child support
State tax debt
Some types of student loans
Court fines

It’s important to note that the entire 2023 Oregon state tax refund amount is subject to offset for the above debts, not just the kicker amount.

However, state tax refund amounts will be higher this year for some Oregonians, which can be especially helpful if you are facing a tax offset. There is a new Oregon child tax credit for the 2023 tax year. The fully refundable credit is known as the Oregon Kids Credit and is worth up to $1,000. There are strict income limits for claiming the credit, so not all families will qualify.

Katelyn has more than 6 years of experience working in tax and finance. While she specialized in tax content while working at Kiplinger from 2023 to 2024, Katelyn has also written for digital publications on topics including insurance, retirement, and financial planning and had financial advice commissioned by national print publications. She believes knowledge is the key to success and enjoys providing content that educates and informs.