Oregon State Kicker

[where do i change my refund acco]

I filed married joint last year, this year I am filing single.  The Oregon State TurboTax return asks for 2020's state Line 22 "Total taxes before credit" in order to calculate the Oregon State Kicker refund for 2020, but this is JOINT Total taxes before credit.  Using this amount will give me the entire Kicker amount due me and my ex-husband.  Do I file for both of us and share the refund?  Or is there a way for me to claim my portion and he claim his on his own filing?  Thank you!

[JohnW152]

No, don’t file for the both of you.  

You’ll actually have to make a calculation to come up with your figure.

According to Change in filing or marital status in the 2021 Oregon Income Tax - Form OR-40 Instructions, [s]ome taxpayers who filed a joint return for 2020 must prorate their kicker based on their share of 2020 federal AGI.

Table 8 in the instructions indicates that you would need to complete Parts A and B of the Kicker worksheet, since your filing status changed from “Joint” to “Non-joint.” 

In Part A of the Kicker worksheet (see the link above), Line 1 is Tax before credits, which you take from Line 22 of your 2022 Form OR-40.  Line 3 of the worksheet is your total personal income tax liability for 2020.