Oregon Kicker Credit 2025

[MyHorrorShow]

Trying to find the Oregon Kicker Credit option for 2025, but Im not seeing how to do so, I've went through the questions twice now, not sure what I did wrong to not be able to apply it. Any help would be fantastic thank you.

[JohnW152]

A kicker credit isn't available on the tax year 2024 Oregon tax return.

According to the 2023 Oregon Income Tax Form OR-40 Instructions: 

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.

The state of Oregon works on a two-year budget cycle, and the kicker is typically only offered in odd-numbered tax years.  Since 2024 (the return you'll file this year) was an even-numbered year, there's no kicker on the 2024 Oregon return. 

You'll find no mention of the kicker in the 2024 Oregon Income Tax Form OR-40 Instructions, nor on the Form OR-40 (2024) itself.