Oregon - Tax Surplus Credit (Kicker)

The Oregon surplus credit, known as the “kicker,” is a way for state government to return some of your taxes to you when revenues are more than predicted. The Oregon Department of Administrative Services determines whether there is a surplus and the amount to be returned to taxpayers as a kicker. If there’s a surplus, the kicker may be claimed on the return as a refundable tax credit. If there’s no surplus, there’s no kicker.

For 2021, your kicker is 17.341 percent of your 2020 total Oregon personal income tax liability. Depending on whether or not your filing status or marital status changed from 2020 to 2021, this amount may need to be adjusted further.

The following will take you back to the part of the program where you can enter the 2020 information needed to calculate the Oregon Surplus (Kicker) tax credit.

  1. From within your TaxAct return (Online or Desktop), click the State dropdown, then click Oregon (on smaller devices, click in the top left corner of your screen, then click State, then click OR).
  2. Click Credits, then click Review next to Oregon Kicker (Surplus) Credit, then continue with the interview process to enter your information.