Frequently Asked Questions
The Oregon Department of Revenue has done an excellent job of answering taxpayer questions on their website. You can go to their website for answers to a variety of important questions. We have also included some excerpts below:
What is the kicker?
The kicker is a refund of surplus revenue in the state’s general fund.
How much is the total amount of the personal income tax kicker this biennium?
As of the August 31, 2007 forecast by the state economist, the amount of the personal income tax kicker is $1.071 billion.
When will I get my kicker check?
The Department of Revenue has until December 15, 2007, to mail the checks. But, if you filed your return late, your kicker check may be mailed after December 15.
Where does the money come from?
The money comes from non-corporate general fund revenue sources. These include personal income tax, insurance tax, inheritance tax, tobacco tax, and other non-tax revenue sources. The personal income tax is by far the largest contributor.
Why doesn’t the state keep the money to use for programs?
The Oregon Constitution requires that, when there is at least a 2 percent difference between the final revenue forecast for the biennium and the actual end of the biennium revenue, the surplus be returned to individual income taxpayers.
Who will get a kicker?
Individual income taxpayers who filed a 2006 tax return (residents, part-year residents and nonresidents) with a tax before credits will get a kicker. However, the state may use all or part of a person’s kicker to pay a state debt (tax liability for another year, child support, court fine, school loans, etc.), if they owe one. Also, Oregon law won’t allow us to print kicker checks that are less than $1.
Who won’t get one?
Taxpayers who don’t file a 2006 individual income tax return won’t get a kicker check. Those who do file 2006 individual income tax returns but had no tax before credits also won’t get kickers.
What changes to the kicker did the 2007 Legislature make?
The Legislature changed the base for figuring the kicker. It used to be based on tax liability after credits but beginning with the 2007 kicker, the base will be tax before credits.
Can you use my kicker to pay my 2007 estimated taxes?
No.
What should I do if I’ve moved?
Go the department’s website to download a change of address form to submit to the department. You should also fill out a change of address form with your post office.
If I donate my kicker to the State School Fund, can I claim that as a charitable donation?
Yes, if you itemize using federal Schedule A.
I checked the box on my 2006 tax return to donate my kicker to the State School Fund, but I’ve changed my mind. Can I reverse my decision and get my kicker?
No. The choice you made is final and under Oregon law, it can’t be changed. You cannot amend your return to change your decision.
How can I donate my kicker refund to another public agency? Or to the state’s general fund?
Contact the agency to which you want to donate. If you want to donate to the state’s general fund, contact the Department of Administrative Services.
If I donate my kicker to a state agency, or to the general fund, is that considered a charitable contribution?
Yes, if you itemize using federal Schedule A.
Will my kicker be used to pay my debts that are collected by the state?
Yes. Your kicker check can be used, or offset, to pay any fine, fee, judgment or debt owed to any agency for which the Department of Revenue collects. If your kicker refund is applied to an outstanding debt, you will receive a notice explaining that.
What should I do if I don’t get my check by December 20?
Call the Oregon Department of Revenue at 1-800-356-4222 (toll free from an Oregon prefix) or 503-378-4988 (Salem and outside Oregon).
How do I calculate my kicker?
Check your 2006 Oregon return, Form 40, line 29; Form 40S, line 13; Form 40N, line 51; Form 40P, line 50. Multiply .1860 by the amount on the line to determine your kicker refund amount.
What should I do if I lose my check or it gets destroyed?
Call the Oregon Department of Revenue at 1-800-356-4222 (toll free from an Oregon prefix) or 503-378-4988 (Salem and outside Oregon).
How long do I have to cash my check?
Checks are good for two years. After that, by law, the Oregon Department of Revenue turns the money over to the Division of State Lands (DSL) Unclaimed Property section. Once there, you can still get your refund, you just have to request it from DSL.
Please visit the Oregon Department of Revenue’s website (http://www.oregon.gov/DOR/PERTAX/faq-kicker.shtml)for updated answers to these questions.