10-40

The Oregon Kicker Credit references your 2022 Oregon tax liability, line 22, on form OR-40.

Taxpayers will claim the kicker as a refundable credit on their 2023 tax return filed in 2024. To calculate the amount of the credit, taxpayers multiply their 2022 tax liability before any credits – line 22 on the 2022 Form OR-40 – by 44.28 percent. Taxpayers who claimed a credit for tax paid to another state would need to subtract the credit amount from their liability before calculating the credit.

See the Oregon Department of Revenue here.

In TurboTax Online, see the page Oregon Kicker Credit in the Oregon state tax return.