KochuK
Employee Tax Expert

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Hi rei24sp, thanks for attending the event and posting questions.

 

You moved from OR to WA on 3/1/2022, so you are a part-year OR resident. Will need to report income to Oregon while being a resident for Jan - Feb 2022. Depending on your employer issued W-2, sometimes, the company did the allocation for you starting on Box 16 State wages, Box 17 State income tax withheld. If not, you can allocate your self at tax filing time. If you earned income evenly through 2022, 1/6 is the correct allocation.

 

You would file Form OR-40-P Oregon Individual Income Tax Return for Part-Year Residents.

 In the 2021 Form OR-40-P, line 61 Kicker (Oregon surplus credit), where the instruction says:

Quote

In general, your kicker is a percentage of your total Oregon personal income tax liability for the prior year, as adjusted or amended. Your total personal income tax liability is your Oregon income tax before all payments or credits other than the credit for taxes paid to another state. For 2021, your kicker is 17.341 percent of your 2020 total Oregon personal income tax liability.

Unquote

page 24 of https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-n_or-40-p-inst_101-048-1_2021.pdf 

 

The 2022 form is not available yet. However, following the logic, you should receive kicker credit based on a formula.

 

Hope the above helps. Thank you.

 

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