Oregon Kicker Calculator
Estimate your Oregon surplus refund credit from your prior-year tax liability.
Enter your values
Enter the percentage published for the tax year you are filing.
ⓘ Live results
- Estimated kicker credit
- $1,549.80
- Liability used
- $3,500.00
- Kicker rate applied
- 44.28 %
Working
- 1Start from line 22 of your prior-year Form OR-40: $3,500.00
- 2No exemption credit subtracted.
- 3Multiply by 44.28%: $1,549.80
Quick answer
The Oregon kicker is a surplus refund paid as a credit on your state return. Your credit equals your prior-year Oregon tax liability before credits, multiplied by the kicker percentage announced by the Office of Economic Analysis.
Kicker credit = prior-year tax liability before credits × kicker percentage
How to use the Oregon Kicker Calculator
- 1Find your prior-year Oregon tax liability before credits (Form OR-40, line 22).
- 2Enter the kicker percentage announced for that year.
- 3Read the estimated credit — it is claimed on the following year's return.
Inputs explained
- Announced kicker percentage(%)
- Enter the percentage published for the tax year you are filing.
Worked example
Using the values the calculator loads with:
Inputs
- Prior-year Oregon tax liability before credits3500 $
- Announced kicker percentage44.28 %
- Exemption credit claimed (optional)0 $
Results
- Estimated kicker credit$1,549.80
- Liability used$3,500.00
- Kicker rate applied44.28 %
- Start from line 22 of your prior-year Form OR-40: $3,500.00
- No exemption credit subtracted.
- Multiply by 44.28%: $1,549.80
Frequently asked questions
How is the Oregon kicker calculated?
Multiply your prior-year Oregon tax liability before credits (minus any exemption credit) by the kicker percentage the state announces when revenue exceeds the forecast by more than 2%.
Is the kicker a check or a credit?
Since 2011 it is a credit on your Oregon income tax return, not a mailed cheque. It can be donated to the State School Fund instead.
Do I need to have filed the prior year to get it?
Yes. The credit is based on your prior-year return, so you must have filed it even if you had no tax due.
About this calculator
- Built and reviewed by James Whitfield · How we build and test calculators
- Report an error
Results are estimates for general information. For medical, legal, structural or financial decisions, confirm with a qualified professional.