About the kicker
The Oregon surplus refund, also known as the “kicker,” is a way for the state to return excess revenue to taxpayers. The kicker may be claimed on the return for an odd-numbered year when a revenue surplus has been determined. The kicker isn’t available on the return for an even-numbered year, so there is no kicker available on your 2024 return.
For more information, see our FAQ. If a kicker will be available for tax year 2025, the percentage amount will beannounced in November 2025. If a kicker is announced, we’ll provide a “What's My Kicker?” calculator at that time.
