Oregon Dept. of Revenue
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News Releases
Kicker percentage corrected - 10/20/17

SALEM, Oregon--A corrected rate for Oregonians' tax surplus credit, or "kicker," for the 2016 tax year has been certified by the Office of Economic Analysis (OEA) since previous public announcements. The more than $463 million total tax surplus remains the same.

The surplus will be returned to taxpayers through a credit on their 2017 state personal income tax returns filed in 2018. No "kicker checks" will be issued as there were in the past, although a taxpayer's kicker credit may make up some or all of a regular refund check.

To calculate the amount of your credit, multiply your 2016 tax liability before any credits--line 24 on the 2016 Form OR-40--by 5.6 percent. This is the corrected rate, as determined and certified by OEA. Taxpayers who claimed a credit for tax paid to another state subtract the credit amount to their liability before calculating the kicker.

You're eligible to claim the kicker if you filed a 2016 tax return and had tax due before credits. Even if you don't have a filing obligation for 2017, you still have to file a 2017 tax return to claim your credit. There will be detailed information on how to claim your credit in the 2017 Oregon personal income tax return instructions: Form OR-40 for full-year Oregon residents, Form OR-40-P for part-year residents, and Form OR-40-N for nonresidents. Composite and fiduciary-income tax return filers are also eligible.

Keep in mind that the state may use all or part of your kicker to pay any state debt you owe, such as tax due for other years, child support, court fines, or school loans.

A What's My Kicker? calculator will be active on Revenue's website for personal income tax filers when filing season opens in January. To calculate your kicker, you'll enter your name, Social Security number, and filing status for 2016 and 2017.

You can visit www.oregon.gov/dor to get forms, check the status of your refund, or make payments. You can call (503) 378-4988 or (800) 356-4222 (toll-free) or email questions.dor@oregon.gov for additional assistance. For TTY for hearing or speech impaired, call (800) 886-7204.

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Kicker details confirmed - 10/13/17

SALEM, Oregon--A more than $463 million tax surplus was confirmed by the Office of Economic Analysis (OEA) earlier this month, triggering a tax surplus credit, or "kicker," for the 2016 tax year.

The surplus will be returned to taxpayers through a credit on their 2017 state personal income tax returns filed in 2018. There won't be any kicker checks issued as there were in the past.

To calculate the amount of your credit, multiply your 2016 tax liability before any credits--line 24 on the 2016 Form OR-40--by 6.3 percent. This percentage is determined and certified by OEA. Taxpayers who claimed a credit for tax paid to another state subtract the credit amount from their liability before calculating the credit.

You're eligible to claim the kicker if you filed a 2016 tax return and had tax due before credits. Even if you don't have a filing obligation for 2017, you still have to file a 2017 tax return to claim your credit. There will be detailed information on how to claim your credit in the 2017 Oregon personal income tax return instructions: Form OR-40 for full-year Oregon residents, Form OR-40-P for part-year residents, and Form OR-40-N for nonresidents. Composite and fiduciary-income tax return filers are also eligible.

Keep in mind that the state may use all or part of your kicker to pay any state debt you owe, such as tax due for other years, child support, court fines, or school loans.

A What's My Kicker? calculator will be active on Revenue's website for personal income tax filers when filing season opens in January. To calculate your kicker, you'll enter your name, Social Security number, and filing status for 2016 and 2017.

You can visit www.oregon.gov/dor to get forms, check the status of your refund, or make payments. You can call (503) 378-4988 or (800) 356-4222 (toll-free) or email questions.dor@oregon.gov for additional assistance. For TTY for hearing or speech impaired, call (800) 886-7204.

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Last chance for taxpayers to claim expired refund checks - 10/09/17

SALEM, Oregon--Thousands of taxpayers across Oregon have tax refund money awaiting them, and they have less than a week before it's harder to claim it. After state checks expire, two years from their issuance date, there's a limited window of time to get them reissued before additional requirements apply. That window closes on October 13.

Each October, Revenue has to send any expired check amounts to the Unclaimed Property Program at the Department of State Lands (DSL). To claim property from DSL, taxpayers need a notarized claim and copies of identity-verifying documents.

Revenue sent letters to nearly 9,000 taxpayers in July, warning them that their checks are expired and they need to request a new check before the amount is transferred to DSL. Some have already asked for a reissued check, claiming their portion of almost $2 million in expired refunds that Revenue identified in July. If you got a notification letter from Revenue, McCarty-Snook said you should either sign the notification letter and return it before October 13 or call (503) 947-0084 to request a reissued check.

"We still have more than 7,000 taxpayers with almost $1.7 million in expired checks," said Vickie McCarty-Snook, Oregon Department of Revenue accounting manager. "We want these taxpayers to get their money before they have to take additional steps."

McCarty-Snook said the most common reasons for not cashing a refund check are misplacement of the check and having an incorrect mailing address on file with Revenue. She said taxpayers should notify Revenue of any address changes to ensure receipt of all tax-related correspondence.

You can visit www.oregon.gov/dor to get forms, check the status of your refund, or make payments. You can call (503) 378-4988 or (800) 356-4222 (toll-free) or email questions.dor@oregon.gov for additional assistance. For TTY for hearing or speech impaired, call (800) 886-7204.

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First marijuana tax revenue distributions coming soon - 10/06/17

SALEM, Ore.--The first distributions of state marijuana tax revenues--totaling nearly $85 million--are on their way to the State School Fund; the Mental Health, Alcoholism, and Drug Services Account; the Oregon State Police (OSP); the Oregon Health Authority (OHA); and Oregon's cities and counties. All distributions will be complete by October 11, 2017.

Between January 4, 2016 and August 31, 2017, the Department of Revenue collected $108.6 million in state and local marijuana taxes, of which $94.55 million was state marijuana taxes eligible for distribution. Local taxes collected by the department on behalf of cities and counties are distributed to them quarterly.

Of the revenue eligible for distribution, $9.56 million went to transfers required under Senate Bills 1057 and 1597, repaying the Oregon Liquor Control Commission's start-up costs, and covering administrative costs for the Department of Revenue. The remaining $85 million was distributed based on the recipients and formulas provided in House Bill 3470:
* State School Fund--40 percent = $34 million.
* Mental Health, Alcoholism, and Drug Services Account--20 percent = $17 million.
* OSP--15 percent = $12.75 million.
* OHA--5 percent = $4.25 million.
* Cities and counties--10 percent each = $17 million.

Distributions to cities and counties are a bit more complicated, as there are two formulas for calculating the amounts due to them: one for revenue collected before July 1, 2017 and the other for collections on or after that date.

Of the overall distribution, Oregon's cities and counties will receive a total of $17 million (10 percent to cities and 10 percent to counties). The portions of the pre-July 2017 revenue due to individual cities and counties were based on that city or county's population.

The distribution formula that applies to tax revenues collected starting July 1, 2017 takes factors other than just population into consideration. For cities, only municipalities allowing all license types are eligible for a portion of the 10 percent. For eligible cities, their share will be based on population (75 percent) and the sum of grower, wholesaler, processor, and retailer licenses (25 percent).

For counties' share, half is based on the total available grow canopy area in the county and half is based on the sum of wholesaler, processor, and retailer licenses. Counties that opt out of marijuana grows are ineligible for the part of the distribution based on grow canopy area. Counties that opt out of wholesaler, processor, or retailer licenses are ineligible for the part of the distribution based on license count.

For more information about state and local recreational marijuana taxes, visit www.oregon.gov/dor/marijuana or contact the Department of Revenue's Marijuana Tax Program by phone at (503) 947-2597 or email at marijuanatax.dor@oregon.gov. For questions about licensing for recreational marijuana retailers, visit the Oregon Liquor Control Commission's (OLCC) website at www.oregon.gov/olcc/marijuana.