What is the Oregon Kicker (surplus credit)? Is it calculated in Drake Tax?
Every two years, the Oregon Department of Administrative Services determines whether there is a surplus and the amount to be returned to taxpayers is figured as the Oregon surplus credit, also known as the “kicker.” If there’s a surplus, the kicker may be claimed on the return as a refundable tax credit or donated to the State School Fund. The kicker credit is available only on the return for during an odd-numbered year. If there’s no surplus, or if the tax year is even numbered, no kicker is available.
Use the OR > screen SC - OR Surplus Credit Worksheet to calculate the kicker. An online calculator is also available. If you prefer to use the online calculator and override on the OR SC screen, no worksheets are produced.
Changed Filing Status
If the filing status has changed, you will need to enter data in both Part A and Part B, for the Taxpayer and Spouse.
For more information, review the worksheets in view as well as the worksheet instructions for the applicable OR-40 or OR-40NP available on https://www.oregon.gov/DOR/forms/