Common Kicker questions answered

taxesCommon Kicker questions:
By Oregon Department of Revenue,

Kicker credit: Can I claim the full kicker credit if my spouse recently died and the income was included in our 2014 joint return?

​Yes, you may claim the entire credit on your 2015 return even though you may be filing using the single status.

Kicker credit: Can I claim the kicker credit if I filed late?

​Once your return is processed, provided you don’t fall into one of the categories of individuals who aren’t eligible for the credit, you can claim the credit.

Kicker credit: Can I receive a kicker credit if I had a tax liability in 2014, but I’m not required to file in 2015?

​To receive the credit you must file a 2015 return, even if you are not otherwise required to do so.

Kicker credit: How do I calculate my kicker credit if I didn’t have a tax liability in 2014?

​If you didn’t have a tax liability for 2014, you aren’t eligible to claim the kicker credit on your 2015 return.

Kicker credit: How do I calculate my kicker credit if I filed using the married filing joint status in 2014, but will file using the single status for 2015?

Your credit is apportioned based on the percentage of your claimed income on your 2014 return. For example, if you earned 75 percent of the income claimed on your 2014 return, you may claim 75 percent of the kicker credit on your 2015 return.

Kicker credit: How is the kicker calculated?

​The kicker is calculated by multiplying your 2014 tax liability before credits, but after credit for taxes paid to other states, by a percentage that’s computed and certified by the Oregon Office of Economic Analysis in August 2015.

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