What the Oregon Kicker is and who receives it

The Oregon Kicker is a refund the state sends to individual income tax filers when Oregon's general fund revenue exceeds its forecast by more than 2 percent. The state legislature does not spend that surplus; instead, it returns a portion to taxpayers. You do not have to do anything to receive it — the Oregon Department of Revenue calculates who gets one and mails it automatically.

Not every year produces a Kicker. The state must collect more revenue than predicted, and that surplus must be large enough to trigger the 2 percent threshold. In recent years, Oregon has issued Kickers in 2022 and 2023, but the timing and amount vary. If you filed an Oregon tax return for the year in question, you are in the pool of people who may receive one.

The refund goes to the person whose name appears on the tax return. If you filed jointly, you each receive a separate check. If you did not file a return because your income was below the filing threshold, you will not receive a Kicker, even if you paid taxes through withholding.

Key Takeaways

  • Oregon mails Kicker refunds automatically to people who filed a state tax return for the year the surplus occurred — you do not need to request one.
  • The refund amount depends on your tax liability for that year and the size of the state surplus, and varies from year to year.
  • Checks arrive by mail to the address on file with the Oregon Department of Revenue, typically several months after the legislature approves the Kicker.
  • You can check the status of your Kicker on the Oregon Department of Revenue website using your Social Security number and tax year.
  • If your check is lost or never arrives, contact the Oregon Department of Revenue to request a replacement or have it reissued as a direct deposit.

When Oregon issues Kicker refunds

The Oregon legislature must first vote to approve the Kicker before the Department of Revenue can issue it. This vote typically happens in the spring legislative session, after the state has closed its books for the previous tax year. Once approved, the department needs several months to process and mail checks to all filers.

For example, the 2022 tax year Kicker was approved by the legislature in spring 2023 and mailed beginning in summer 2023. The 2023 tax year Kicker followed a similar timeline. The exact month checks arrive depends on when the legislature acts and how quickly the department can process the volume of refunds.

You can find out whether a Kicker has been approved for a given tax year by visiting the Oregon Department of Revenue website or calling their personal income tax line. They maintain a page listing current and past Kicker information, including approval dates and payment schedules.

How to check the status of your Kicker

The Oregon Department of Revenue offers an online tool to check whether you have a Kicker pending or in process. Go to the department's website and look for the Kicker status checker. You will need your Social Security number and the tax year for which you are checking.

The tool will tell you whether a Kicker exists for that year, whether your refund has been issued, and the payment date if it has already been mailed. If the tool shows a Kicker was issued but you have not received your check after several weeks, note the payment date and contact the department.

You can also call the Oregon Department of Revenue's personal income tax line during business hours. Have your Social Security number and tax year ready. Staff can look up your account and tell you the status of any pending Kicker, including the expected mailing date or the date your check was sent.

Where your Kicker check is mailed

Oregon mails Kicker refunds to the address you provided on your tax return. If you have moved since filing, the check may arrive at your old address. The post office will not forward tax refunds, so the check could be lost or returned to the state.

If your address has changed, you can update it with the Oregon Department of Revenue before a Kicker is issued. However, if a Kicker has already been mailed to an old address, you will need to contact the department to request a replacement check or to have the refund reissued as a direct deposit to your bank account instead.

Direct deposit is faster and more reliable than mail. If you have a Kicker pending and want to receive it by direct deposit rather than check, contact the Oregon Department of Revenue and provide your routing number and account number. They can reissue the refund electronically once you submit that information.

What to do if your Kicker check does not arrive

If the status checker shows your Kicker was mailed but you have not received it after four to six weeks, contact the Oregon Department of Revenue. Provide your Social Security number, tax year, and the mailing date shown in the system. The department can investigate whether the check was returned or lost in transit.

If the check was returned to the state, the department will issue a replacement. If it was lost in the mail, they can also send a new check or reissue the refund by direct deposit. There is no charge for a replacement, and the process typically takes two to four weeks.

Do not assume the check is simply delayed. Mail delays happen, but after six weeks a check is unlikely to arrive. Contacting the department early means you can get a replacement sooner rather than waiting months for a check that may never show up.

How the Kicker amount is calculated

The Oregon Department of Revenue divides the total Kicker surplus among all filers based on their tax liability for that year. A filer with higher tax liability receives a larger refund than one with lower liability. The exact amount per dollar of tax liability changes each year depending on the size of the surplus and the number of filers.

You cannot predict your Kicker amount in advance because it depends on the final revenue numbers and the legislature's decision to approve it. The department publishes the per-dollar amount once the Kicker is approved, and you can then estimate your refund by multiplying that rate by your tax liability for the year in question.

Kicker amounts have ranged from under $100 to several hundred dollars per filer in recent years, but this varies significantly. The state publishes historical Kicker information on its website if you want to see what past refunds looked like.

Kicker refunds and your federal taxes

A Kicker refund is not income and does not count toward your federal taxable income. You do not report it on your federal return, and it does not affect your federal tax liability. The IRS treats state tax refunds as a return of money you already paid, not as new income.

However, if you itemized deductions on your federal return and claimed Oregon state income taxes paid, you may need to adjust that deduction in the year you receive the Kicker. Consult a tax professional or the IRS instructions for Form 1040 if you have questions about how a state refund affects your federal return.

Frequently Asked Questions

Do I have to do anything to get my Oregon Kicker refund?

No. If you filed an Oregon tax return for the year the Kicker was issued, the Department of Revenue will send it automatically. You do not need to request it or submit any forms. The only action you might need to take is updating your address if you have moved since filing.

What if I filed jointly — do we each get a separate check?

Yes. Joint filers receive two separate Kicker checks, one in each spouse's name. Each check is based on half the joint tax liability. They are mailed to the same address on file with the state.

Can I get my Kicker as a direct deposit instead of a check?

Yes, but only if you contact the Oregon Department of Revenue before or shortly after the check is mailed. Provide your routing number and account number, and they can reissue the refund electronically. If your check has already been mailed, you can still request direct deposit for a replacement if the check is lost.

What if I moved and my Kicker check went to my old address?

Contact the Oregon Department of Revenue with your new address and Social Security number. They can issue a replacement check to your current address or reissue the refund by direct deposit. This process usually takes two to four weeks.

Does my Kicker refund count as income on my federal taxes?

No. State tax refunds are not federal income. You do not report your Kicker on your federal return. However, if you itemized deductions and claimed Oregon taxes paid, you may need to adjust that deduction in the year you receive the Kicker.