The Oregon surplus credit (kicker) is reported on 2017 Form OR-40 Line 36/Form OR-40-P Line 61/Form OR-40-N Line 62. Thus, the amount is included in calculating taxes owed/refund due.
Per the following link, Kicker percentage corrected, "The surplus will be returned to taxpayers through a credit on their 2017 state personal income tax returns filed in 2018. No 'kicker checks' will be issued as there were in the past, although a taxpayer's kicker credit may make up some or all of a regular refund check."
Please
review the following link for more information: 2017 kicker credit.
