Oregon Dept. of Revenue

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News Release

State Issues First 2026 Income Tax Refunds For E-filed Returns; Refunds For Paper-filed Returns Won’t Start Until April - 02/18/26

Salem, OR—The Oregon Department of Revenue has begun distributing refunds for the 2025 tax year. Through February 17, the department has processed more than 500,000 electronically filed tax returns.

 

Most taxpayers can expect to receive their refunds within two weeks of the date their return is filed. Some returns, however, require additional review and can take up to 20 weeks before a refund is issued.

 

Oregon is returning a $1.41 billion revenue surplus “kicker” to taxpayers in 2026. The kicker credit will either increase a taxpayer's refund or decrease the amount of state taxes they owe.

 

Only taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive a kicker. The credit is a percentage of Oregon personal income tax liability for the 2024 tax year. Taxpayers can determine the amount of their kicker using a “What’s My Kicker? calculator available on Revenue Online.

 

The department encourages taxpayers to file electronically. On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refund within two weeks. Those who file paper returns will experience a significantly longer wait in 2026 due to processing delays.

 

In the closing months of 2025, the IRS was late providing necessary tax form information to the Oregon Department of Revenue. As a result, the state’s processing of paper-filed Oregon personal income tax returns will not begin until the end of March. The first refunds for paper-filed returns are not expected to be issued until April.

 

Taxpayers can check the status of their e-filed refund by using the department’s Where’s My Refund? tool. The Department of Revenue recommends that taxpayers wait one week after they have electronically filed their return to use the Where’s My Refund tool. Paper-filed returns won’t show up in the Where’s My Refund? tool until processing begins in late March. Taxpayers mailing their return should wait two weeks after the department starts processing paper returns in late March or after mailing their return, whichever is later.

 

The Where’s My Refund? tool has been updated for 2026, providing clear messaging about the status of their return to taxpayers who are signed into their Revenue Online account. Taxpayers who don’t already have a Revenue Online account can create one by following the Revenue Online link on the department’s website. Taxpayers who don’t have a Revenue Online account can still use the Where’s My Refund? tool but won’t be able to see the updated features.

 

A video outlining the refund process and timelines is also available to help taxpayers understand the process.

 

Taxpayers should file just once unless they need to make a change to their return. They should choose to either file electronically or by paper. Doing both will delay processing of their return.

In addition to checking the status of their refund, taxpayers can make payments, or get tax forms by visiting the department’s website. Questions can be emailed to questions.dor@dor.oregon.gov.

 

Taxpayers can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing or speech impaired), the department accepts all relay calls.
 

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State Issues First 2026 Income Tax Refunds For E-filed Returns; Refunds For Paper-filed Returns Won’t Start Until April - 02/18/26

Salem, OR—The Oregon Department of Revenue has begun distributing refunds for the 2025 tax year. Through February 17, the department has processed more than 500,000 electronically filed tax returns.

 

Most taxpayers can expect to receive their refunds within two weeks of the date their return is filed. Some returns, however, require additional review and can take up to 20 weeks before a refund is issued.

 

Oregon is returning a $1.41 billion revenue surplus “kicker” to taxpayers in 2026. The kicker credit will either increase a taxpayer's refund or decrease the amount of state taxes they owe.

 

Only taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive a kicker. The credit is a percentage of Oregon personal income tax liability for the 2024 tax year. Taxpayers can determine the amount of their kicker using a “What’s My Kicker? calculator available on Revenue Online.

 

The department encourages taxpayers to file electronically. On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refund within two weeks. Those who file paper returns will experience a significantly longer wait in 2026 due to processing delays.

 

In the closing months of 2025, the IRS was late providing necessary tax form information to the Oregon Department of Revenue. As a result, the state’s processing of paper-filed Oregon personal income tax returns will not begin until the end of March. The first refunds for paper-filed returns are not expected to be issued until April.

 

Taxpayers can check the status of their e-filed refund by using the department’s Where’s My Refund? tool. The Department of Revenue recommends that taxpayers wait one week after they have electronically filed their return to use the Where’s My Refund tool. Paper-filed returns won’t show up in the Where’s My Refund? tool until processing begins in late March. Taxpayers mailing their return should wait two weeks after the department starts processing paper returns in late March or after mailing their return, whichever is later.

 

The Where’s My Refund? tool has been updated for 2026, providing clear messaging about the status of their return to taxpayers who are signed into their Revenue Online account. Taxpayers who don’t already have a Revenue Online account can create one by following the Revenue Online link on the department’s website. Taxpayers who don’t have a Revenue Online account can still use the Where’s My Refund? tool but won’t be able to see the updated features.

 

A video outlining the refund process and timelines is also available to help taxpayers understand the process.

 

Taxpayers should file just once unless they need to make a change to their return. They should choose to either file electronically or by paper. Doing both will delay processing of their return.

In addition to checking the status of their refund, taxpayers can make payments, or get tax forms by visiting the department’s website. Questions can be emailed to questions.dor@dor.oregon.gov.

 

Taxpayers can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing or speech impaired), the department accepts all relay calls.
 

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Computer Kiosk In DOR Medford Office Lets Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

 

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Computer Kiosk In DOR Medford Office Lets Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

 

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Computer Kiosk In DOR Eugene Office Lets Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

 

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Computer Kiosk In DOR Eugene Office Lets Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

 

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Computer Kiosk In DOR Bend Office Lets Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

 

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Computer Kiosk In DOR Bend Office Lets Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

 

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Computer Kiosks In DOR Regional Offices Let Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

Computer Kiosks In DOR Regional Offices Let Taxpayers E-file For Free And Get Their Refund And Kicker Sooner - 02/12/26

Salem, OR—With anticipated delays in paper return processing in 2026, the Oregon Department of Revenue reminds taxpayers planning to file a paper return that they can use public computer kiosks in the department’s regional offices to file their Oregon personal income tax returns for free and get their kicker and their refund sooner.

 

“The computer kiosks offer a way to file electronically for those without a computer or those who fill out paper forms and want to transfer their data into Direct File Oregon to receive their refund—and their kicker—sooner,” said Megan Denison, administrator of the department’s Personal Tax and Compliance Division.

 

The computers are set up in the public spaces of the DOR regional offices in Bend, Eugene, Gresham, Medford, and Portland. They are available during business hours to file state tax returns using Direct File Oregon.

 

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refunds two weeks sooner than those who mail in paper returns and request a check.

 

The additional wait will be even longer this year. The IRS was late providing necessary tax forms and information to the Oregon Department of Revenue late last year. As a result, the state’s processing of paper-filed Oregon personal income tax returns won’t begin until the end of March.

 

The department will begin issuing refunds for e-filed returns February 17. For paper filed returns, refunds will not start being issued until early April.

 

Offices are located in:

 

Bend, 951 SW Simpson Ave, Suite 100

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Eugene, 1600 Valley River Drive, Suite 310

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Gresham, 1550 NW Eastman Parkway, Suite 220

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Medford, 3613 Aviation Way, Suite 102

Monday – Friday 8 a.m. – 5 p.m. (closed 12:30 p.m. – 1:30 p.m.)

 

Portland, 800 NE Oregon St, Suite 505

Monday – Friday, 8 a.m.-5 p.m. (closed 12 – 12:30 p.m.)

 

Now in its third year, Direct File Oregon is an interview-based program similar to commercial software and allows taxpayers the convenience and security of filing directly with the state of Oregon through Revenue Online.

EITC Could Mean Thousands More In Cash Refunds For Eligible Oregonians - 02/05/26

Salem, OR—A single parent of two young children earning $24,000 in Oregon could receive over $12,000 as a cash refund if they claim the federal Earned Income Tax Credit (EITC), the federal Child Tax Credit, the Oregon Earned Income Credit (EIC), and the Oregon Kids Credit.

 

Low-income Oregon families overwhelmingly use cash refunds to cover the basics—housing, utilities, food, etc.

 

Yet, more than 20 percent of Oregonians eligible to claim the EITC, don’t. Low participation rates in these programs leave millions of dollars on the table for low-income Oregonians.

 

An IRS study of 2020 federal tax returns found that Oregon ranked last in EITC participation with only slightly more than two out of three eligible taxpayers claiming the credit. Oregon’s standing has since improved, rising to 44th among the 50 states and the District of Columbia, and participation rates were up to more than 78 percent for tax year 2022.

 

The Oregon Department of Revenue is working with other state agencies and community partners to encourage taxpayers to learn more about this credit and find out if they’re eligible.

 

The department is working to increase uptake of the EITC in Oregon by both raising awareness of how refundable federal and state credits can put cash directly in the pockets of low-income Oregonians, and by offering free tax filing assistance. The state partners with community based organizations to offer free tax filing assistance at sites across the state. The hands-on guidance encourages Oregonians to check if they are eligible for these refundable tax credits.


The Earned Income Tax Credit is a fully refundable federal tax credit for people making up to $68,675 in 2025. A refundable credit not only reduces the amount of tax a taxpayer owes, any leftover credit results in a cash refund that can be deposited directly into their bank account. Families may be eligible for a maximum refundable credit of $8,046 on their federal tax return, and a maximum Oregon Earned Income Credit of $966 on their state tax return. Certain taxpayers without children may also be eligible for these credits.

Individuals may qualify for the Earned Income Tax Credit, the Oregon EIC, and other credits, even if they are not required to file a tax return. To receive the refundable credits, however, they must file a federal and state tax return.

Basic qualifications for EITC include:

  • You, your spouse, or any qualifying child must have a Social Security number to claim the federal credit.
  • Your earned income in 2025 must be below certain limits based on your number of qualifying dependents.
  • You may be eligible even if you do not have a qualifying child.
  • Taxpayers can use the IRS EITC Assistant to check their eligibility further. The assistant is available in English and Spanish.

State tax credits for families

In addition to federal refundable credits, Oregon has multiple state tax credits that low-income families can claim – the Oregon Earned Income Credit (EIC), and the Oregon Kids’ Credit. Both of these credits are also available to taxpayers who use an individual taxpayer identification number (ITIN) to file their taxes or have a qualifying child with an ITIN. Taxpayers with an ITIN, claim the Oregon EIC using schedule OR-EIC-ITIN. The EIC otherwise has the same basic qualifications as the federal EITC listed above.

 

The Oregon Kids Credit is a refundable credit for low-income people with young dependent children. For those with a modified adjusted gross income (MAGI) of $26,550 or less, the full credit is $1,050 per child for up to five dependent children under the age of six at the end of the tax year. A partial credit is available for individuals and families with an MAGI up to $31,550.

 

The department recommends that Oregonians wishing to claim the Oregon Kids Credit use Direct File Oregon, the interview-based tax preparation software that allows taxpayers to file directly with the state for free. There was an earlier error in the forms for claiming the Oregon Kids Credit which has been updated and fixed in Direct File Oregon.

 

Taxpayers who plan to claim the Oregon Kids Credit, and file their taxes using another tax filing software can check the Department’s webpage to see if the software has been updated with the correct forms and instructions. The department has been in communication with its tax preparation software partners to ensure the fix is quickly applied to their forms.

 

For more information about the federal EITC, the Oregon EIC, the Oregon Kids Credit and other similar credits, go to the Tax benefits for families page.


Taxpayers can visit the Oregon Department of Revenue website to find free tax preparation sites by using the interactive map. For more information on the EITC, visit https://www.eitc.irs.gov/. For questions about Oregon taxes, call the Department of Revenue at 503-378-4988, or email questions.dor@dor.oregon.gov.

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Other recent releases:

January 31-Direct File Oregon updated to calculate Oregon Kids Credit correctly

January 26-Oregon, IRS begin processing e-filed returns; First state refunds expected February 17

January 8-E-file your taxes to get your refund and kicker faster

January 8-Downloadable video: Scanners capturing information from tax forms

November 7-Fact Sheet: Oregon’s Surplus Revenue “Kicker” Credit

EITC Could Mean Thousands More In Cash Refunds For Eligible Oregonians - 02/05/26

Salem, OR—A single parent of two young children earning $24,000 in Oregon could receive over $12,000 as a cash refund if they claim the federal Earned Income Tax Credit (EITC), the federal Child Tax Credit, the Oregon Earned Income Credit (EIC), and the Oregon Kids Credit.

 

Low-income Oregon families overwhelmingly use cash refunds to cover the basics—housing, utilities, food, etc.

 

Yet, more than 20 percent of Oregonians eligible to claim the EITC, don’t. Low participation rates in these programs leave millions of dollars on the table for low-income Oregonians.

 

An IRS study of 2020 federal tax returns found that Oregon ranked last in EITC participation with only slightly more than two out of three eligible taxpayers claiming the credit. Oregon’s standing has since improved, rising to 44th among the 50 states and the District of Columbia, and participation rates were up to more than 78 percent for tax year 2022.

 

The Oregon Department of Revenue is working with other state agencies and community partners to encourage taxpayers to learn more about this credit and find out if they’re eligible.

 

The department is working to increase uptake of the EITC in Oregon by both raising awareness of how refundable federal and state credits can put cash directly in the pockets of low-income Oregonians, and by offering free tax filing assistance. The state partners with community based organizations to offer free tax filing assistance at sites across the state. The hands-on guidance encourages Oregonians to check if they are eligible for these refundable tax credits.


The Earned Income Tax Credit is a fully refundable federal tax credit for people making up to $68,675 in 2025. A refundable credit not only reduces the amount of tax a taxpayer owes, any leftover credit results in a cash refund that can be deposited directly into their bank account. Families may be eligible for a maximum refundable credit of $8,046 on their federal tax return, and a maximum Oregon Earned Income Credit of $966 on their state tax return. Certain taxpayers without children may also be eligible for these credits.

Individuals may qualify for the Earned Income Tax Credit, the Oregon EIC, and other credits, even if they are not required to file a tax return. To receive the refundable credits, however, they must file a federal and state tax return.

Basic qualifications for EITC include:

  • You, your spouse, or any qualifying child must have a Social Security number to claim the federal credit.
  • Your earned income in 2025 must be below certain limits based on your number of qualifying dependents.
  • You may be eligible even if you do not have a qualifying child.
  • Taxpayers can use the IRS EITC Assistant to check their eligibility further. The assistant is available in English and Spanish.

State tax credits for families

In addition to federal refundable credits, Oregon has multiple state tax credits that low-income families can claim – the Oregon Earned Income Credit (EIC), and the Oregon Kids’ Credit. Both of these credits are also available to taxpayers who use an individual taxpayer identification number (ITIN) to file their taxes or have a qualifying child with an ITIN. Taxpayers with an ITIN, claim the Oregon EIC using schedule OR-EIC-ITIN. The EIC otherwise has the same basic qualifications as the federal EITC listed above.

 

The Oregon Kids Credit is a refundable credit for low-income people with young dependent children. For those with a modified adjusted gross income (MAGI) of $26,550 or less, the full credit is $1,050 per child for up to five dependent children under the age of six at the end of the tax year. A partial credit is available for individuals and families with an MAGI up to $31,550.

 

The department recommends that Oregonians wishing to claim the Oregon Kids Credit use Direct File Oregon, the interview-based tax preparation software that allows taxpayers to file directly with the state for free. There was an earlier error in the forms for claiming the Oregon Kids Credit which has been updated and fixed in Direct File Oregon.

 

Taxpayers who plan to claim the Oregon Kids Credit, and file their taxes using another tax filing software can check the Department’s webpage to see if the software has been updated with the correct forms and instructions. The department has been in communication with its tax preparation software partners to ensure the fix is quickly applied to their forms.

 

For more information about the federal EITC, the Oregon EIC, the Oregon Kids Credit and other similar credits, go to the Tax benefits for families page.


Taxpayers can visit the Oregon Department of Revenue website to find free tax preparation sites by using the interactive map. For more information on the EITC, visit https://www.eitc.irs.gov/. For questions about Oregon taxes, call the Department of Revenue at 503-378-4988, or email questions.dor@dor.oregon.gov.

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Other recent releases:

January 31-Direct File Oregon updated to calculate Oregon Kids Credit correctly

January 26-Oregon, IRS begin processing e-filed returns; First state refunds expected February 17

January 8-E-file your taxes to get your refund and kicker faster

January 8-Downloadable video: Scanners capturing information from tax forms

November 7-Fact Sheet: Oregon’s Surplus Revenue “Kicker” Credit

Direct File Oregon Updated To Calculate Oregon Kids Credit Correctly - 01/31/26

***Update to Friday's news release***

 

Salem, OR—Direct File Oregon has been updated and is available to correctly calculate eligibility and credit amounts for taxpayers claiming the Oregon Kids Credit and one or more of the new federal tax deductions for overtime wages, tips, and new car loan interest, the Department of Revenue announced Saturday.

 

Direct File Oregon is an interview-based tax preparation software that allows taxpayers to file their Oregon personal income tax returns for free directly with the state.

 

Friday, the department offered taxpayers who claim the Oregon Kids Credit new guidance that included a recommendation to wait to file until tax preparation software could be updated.

 

During preparation for the 2026 tax season, the department provided incorrect information on tax form instructions and to tax preparation software partners regarding calculations for claiming the Oregon Kids’ Credit. As a result, a small number of taxpayers who are not eligible for the Oregon Kids Credit calculated and claimed the Oregon Kids Credit on their returns. An additional small number of taxpayers who are eligible to claim the Oregon Kids Credit claimed too large of a credit.

 

The department identified the error among some of the earliest returns submitted when processing of e-filed returns opened Monday. Through Friday morning, the agency had processed about 135,000 tax year 2025 returns. The new federal deductions impacted Oregon Kids Credit eligibility on fewer than 500 of those returns. While the department expects that number to grow before all tax filing software vendors update to fix the calculation, it anticipates that the total number of affected returns will remain low.

 

Taxpayers who have already filed returns and believe they may be impacted do not have to take any action to correct their returns. DOR is automatically adjusting returns, and will notify taxpayers of any adjustments. Taxpayers will receive this notice in the mail, as well as in their Revenue Online account.

 

“The Oregon Kids Credit benefits some of the lowest-income families in the state,” Department of Revenue Director David Gerstenfeld said. “We are notifying each affected taxpayer and letting them know they don’t need to take any action. We will make the correction to their return, but we also want to manage taxpayers’ expectations. Unfortunately, their refund may be less than they anticipated. We know that a difference of even $100 can be very impactful for low-income families with young children, and we sincerely apologize for the error.”

 

The error centers around how the new federal income tax deductions for overtime wages, tips, and new car loan interest affects Oregon taxpayers’ modified adjusted gross income (MAGI) as it relates specifically to eligibility for the Oregon Kids Credit on their state return. The deductions were part of House Resolution 1, also known as the One Big Beautiful Bill, passed by Congress and signed into law after the 2025 Oregon Legislative session ended. The federal legislation made major changes to tax law that were quickly incorporated into DOR forms, instructions, and processes. The agency monitors each filing season closely and identified the error and solution within days of the season start.

 

The department corrected the error in its online tax form instructions and Direct File Oregon. It has contacted tax preparation software providers so that they can do the same.

 

The department recommends that taxpayers who plan to claim one or more of these new deductions and have not yet filed their returns use Direct File Oregon, or wait until the tax filing software product they use, has been updated.

 

Answers to frequently asked questions are available on the department's website along with agency contact information for affected taxpayers. The new webpage will be updated as software providers complete their updates. Taxpayers with questions can call 503-947-0350 or email questions.dor@dor.oregon.gov.

 

The Oregon Kids Credit is a refundable credit for low-income people with young dependent children. For those with MAGI of $26,550 or less, the full credit is $1,050 per child for up to five dependent children under the age of six at the end of the tax year. A partial credit is available for individuals and families with MAGI up to $31,550.

 

Direct File Oregon Updated To Calculate Oregon Kids Credit Correctly - 01/31/26

***Update to Friday's news release***

 

Salem, OR—Direct File Oregon has been updated and is available to correctly calculate eligibility and credit amounts for taxpayers claiming the Oregon Kids Credit and one or more of the new federal tax deductions for overtime wages, tips, and new car loan interest, the Department of Revenue announced Saturday.

 

Direct File Oregon is an interview-based tax preparation software that allows taxpayers to file their Oregon personal income tax returns for free directly with the state.

 

Friday, the department offered taxpayers who claim the Oregon Kids Credit new guidance that included a recommendation to wait to file until tax preparation software could be updated.

 

During preparation for the 2026 tax season, the department provided incorrect information on tax form instructions and to tax preparation software partners regarding calculations for claiming the Oregon Kids’ Credit. As a result, a small number of taxpayers who are not eligible for the Oregon Kids Credit calculated and claimed the Oregon Kids Credit on their returns. An additional small number of taxpayers who are eligible to claim the Oregon Kids Credit claimed too large of a credit.

 

The department identified the error among some of the earliest returns submitted when processing of e-filed returns opened Monday. Through Friday morning, the agency had processed about 135,000 tax year 2025 returns. The new federal deductions impacted Oregon Kids Credit eligibility on fewer than 500 of those returns. While the department expects that number to grow before all tax filing software vendors update to fix the calculation, it anticipates that the total number of affected returns will remain low.

 

Taxpayers who have already filed returns and believe they may be impacted do not have to take any action to correct their returns. DOR is automatically adjusting returns, and will notify taxpayers of any adjustments. Taxpayers will receive this notice in the mail, as well as in their Revenue Online account.

 

“The Oregon Kids Credit benefits some of the lowest-income families in the state,” Department of Revenue Director David Gerstenfeld said. “We are notifying each affected taxpayer and letting them know they don’t need to take any action. We will make the correction to their return, but we also want to manage taxpayers’ expectations. Unfortunately, their refund may be less than they anticipated. We know that a difference of even $100 can be very impactful for low-income families with young children, and we sincerely apologize for the error.”

 

The error centers around how the new federal income tax deductions for overtime wages, tips, and new car loan interest affects Oregon taxpayers’ modified adjusted gross income (MAGI) as it relates specifically to eligibility for the Oregon Kids Credit on their state return. The deductions were part of House Resolution 1, also known as the One Big Beautiful Bill, passed by Congress and signed into law after the 2025 Oregon Legislative session ended. The federal legislation made major changes to tax law that were quickly incorporated into DOR forms, instructions, and processes. The agency monitors each filing season closely and identified the error and solution within days of the season start.

 

The department corrected the error in its online tax form instructions and Direct File Oregon. It has contacted tax preparation software providers so that they can do the same.

 

The department recommends that taxpayers who plan to claim one or more of these new deductions and have not yet filed their returns use Direct File Oregon, or wait until the tax filing software product they use, has been updated.

 

Answers to frequently asked questions are available on the department's website along with agency contact information for affected taxpayers. The new webpage will be updated as software providers complete their updates. Taxpayers with questions can call 503-947-0350 or email questions.dor@dor.oregon.gov.

 

The Oregon Kids Credit is a refundable credit for low-income people with young dependent children. For those with MAGI of $26,550 or less, the full credit is $1,050 per child for up to five dependent children under the age of six at the end of the tax year. A partial credit is available for individuals and families with MAGI up to $31,550.

 

Department Of Revenue Offers Information To Help Taxpayers Claim Correct Oregon Kids Credit Amount - 01/30/26

Salem, OR— The Oregon Department of Revenue is offering new guidance today for taxpayers claiming the Oregon Kids Credit, ensuring that taxpayers can claim the correct credit amount when they electronically file their tax year 2025 return.

 

During preparation for the 2026 tax season, the department provided incorrect information on tax form instructions and to tax preparation software partners regarding calculations for claiming the Oregon Kids’ Credit. As a result, a small number of taxpayers who are not eligible for the Oregon Kids Credit calculated and claimed the Oregon Kids Credit on their returns. An additional small number of taxpayers who are eligible to claim the Oregon Kids Credit claimed too large of a credit.

 

The department identified the error among some of the earliest returns submitted when processing of e-filed returns opened Monday. Through Friday morning, the agency had processed about 135,000 tax year 2025 returns. The new federal deductions impacted Oregon Kids Credit eligibility on fewer than 500 of those returns. While the department expects that number to grow before all tax filing software vendors update to fix the calculation, it anticipates that the total number of affected returns will remain low.

 

Taxpayers who have already filed returns and believe they may be impacted do not have to take any action to correct their returns. DOR is automatically adjusting returns, and will notify taxpayers of any adjustments. Taxpayers will receive this notice in the mail, as well as in their Revenue Online account.

 

“The Oregon Kids Credit benefits some the lowest-income families in the state,” Department of Revenue Director David Gerstenfeld said. “We are notifying each affected taxpayer and letting them know they don’t need to take any action. We will make the correction to their return, but we also want to manage taxpayers’ expectations. Unfortunately, their refund may be less than they anticipated. We know that a difference of even $100 can be very impactful for low-income families with young children, and we sincerely apologize for the error.”

 

The error centers around how the new federal income tax deductions for overtime wages, tips, and new car loan interest affects Oregon taxpayers’ modified adjusted gross income (MAGI) as it relates specifically to eligibility for the Oregon Kids Credit on their state return. The deductions were part of House Resolution 1, also known as the One Big Beautiful Bill, passed by Congress and signed into law after the 2025 Oregon Legislative session ended. The federal legislation made major changes to tax law that were quickly incorporated into DOR forms, instructions, and processes. The agency monitors each filing season closely and identified the error and solution within days of the season start.

 

The department is correcting the error in its online tax form instructions and Direct File Oregon, an interview-based tax preparation software option that allows taxpayers to file their Oregon personal income tax returns directly with the state for free. DOR is also contacting software providers so that they can do the same.

 

“Our IT team will work through the weekend to update our systems to make sure taxpayers don’t face delays because of this error,” DOR Chief Information Officer Jon Dolan said. “We expect Direct File Oregon to be accurately filing returns for Oregon Kids’ Credit claimants by early next week.”

 

The department recommends that taxpayers who plan to claim one or more of these new deductions and have not yet filed their returns wait to file until Direct File Oregon, or the tax filing software product they use, has been updated.

 

Answers to frequently asked questions are available on the department's website along with agency contact information for affected taxpayers. The new webpage will be updated as software providers complete their updates. Taxpayers with questions can call 503-947-0350 or email questions.dor@dor.oregon.gov.

 

The Oregon Kids Credit is a refundable credit for low-income people with young dependent children. For those with MAGI of $26,550 or less, the full credit is $1,050 per child for up to five dependent children under the age of six at the end of the tax year. A partial credit is available for individuals and families with MAGI up to $31,550.

Department Of Revenue Offers Information To Help Taxpayers Claim Correct Oregon Kids Credit Amount - 01/30/26

Salem, OR— The Oregon Department of Revenue is offering new guidance today for taxpayers claiming the Oregon Kids Credit, ensuring that taxpayers can claim the correct credit amount when they electronically file their tax year 2025 return.

 

During preparation for the 2026 tax season, the department provided incorrect information on tax form instructions and to tax preparation software partners regarding calculations for claiming the Oregon Kids’ Credit. As a result, a small number of taxpayers who are not eligible for the Oregon Kids Credit calculated and claimed the Oregon Kids Credit on their returns. An additional small number of taxpayers who are eligible to claim the Oregon Kids Credit claimed too large of a credit.

 

The department identified the error among some of the earliest returns submitted when processing of e-filed returns opened Monday. Through Friday morning, the agency had processed about 135,000 tax year 2025 returns. The new federal deductions impacted Oregon Kids Credit eligibility on fewer than 500 of those returns. While the department expects that number to grow before all tax filing software vendors update to fix the calculation, it anticipates that the total number of affected returns will remain low.

 

Taxpayers who have already filed returns and believe they may be impacted do not have to take any action to correct their returns. DOR is automatically adjusting returns, and will notify taxpayers of any adjustments. Taxpayers will receive this notice in the mail, as well as in their Revenue Online account.

 

“The Oregon Kids Credit benefits some the lowest-income families in the state,” Department of Revenue Director David Gerstenfeld said. “We are notifying each affected taxpayer and letting them know they don’t need to take any action. We will make the correction to their return, but we also want to manage taxpayers’ expectations. Unfortunately, their refund may be less than they anticipated. We know that a difference of even $100 can be very impactful for low-income families with young children, and we sincerely apologize for the error.”

 

The error centers around how the new federal income tax deductions for overtime wages, tips, and new car loan interest affects Oregon taxpayers’ modified adjusted gross income (MAGI) as it relates specifically to eligibility for the Oregon Kids Credit on their state return. The deductions were part of House Resolution 1, also known as the One Big Beautiful Bill, passed by Congress and signed into law after the 2025 Oregon Legislative session ended. The federal legislation made major changes to tax law that were quickly incorporated into DOR forms, instructions, and processes. The agency monitors each filing season closely and identified the error and solution within days of the season start.

 

The department is correcting the error in its online tax form instructions and Direct File Oregon, an interview-based tax preparation software option that allows taxpayers to file their Oregon personal income tax returns directly with the state for free. DOR is also contacting software providers so that they can do the same.

 

“Our IT team will work through the weekend to update our systems to make sure taxpayers don’t face delays because of this error,” DOR Chief Information Officer Jon Dolan said. “We expect Direct File Oregon to be accurately filing returns for Oregon Kids’ Credit claimants by early next week.”

 

The department recommends that taxpayers who plan to claim one or more of these new deductions and have not yet filed their returns wait to file until Direct File Oregon, or the tax filing software product they use, has been updated.

 

Answers to frequently asked questions are available on the department's website along with agency contact information for affected taxpayers. The new webpage will be updated as software providers complete their updates. Taxpayers with questions can call 503-947-0350 or email questions.dor@dor.oregon.gov.

 

The Oregon Kids Credit is a refundable credit for low-income people with young dependent children. For those with MAGI of $26,550 or less, the full credit is $1,050 per child for up to five dependent children under the age of six at the end of the tax year. A partial credit is available for individuals and families with MAGI up to $31,550.

Oregon, IRS Begin Processing E-filed Returns; First State Refunds Expected February 17 - 01/26/26

Salem, OR—As Oregon and the IRS begin processing electronically-filed tax year 2025 returns today, the Department of Revenue expects the first Oregon taxpayers to receive their refunds—including their share of the state’s $1.41 billion kicker—as soon as February 17.

 

The department announced earlier this month that taxpayers who choose to file paper returns face a significantly longer wait. For paper filed returns, refunds will not start being issued until early April.

To help taxpayers avoid missteps that could further delay their refund, the department is opening 2026 tax season with a series of best practices suggestions.

 

File a return to claim your kicker

The kicker is a refundable credit that will either increase a taxpayer's Oregon state income tax refund or decrease the amount of state taxes they owe. It is not sent to taxpayers separately as a check.

 

Only taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive a kicker. The credit is a percentage of Oregon personal income tax liability for the 2024 tax year.

 

Personal income taxpayers can determine the amount of their kicker using the “What’s My Kicker? calculator available on Revenue Online. To use the calculator, taxpayers will need to enter their name, Social Security Number, and filing status for 2024 and 2025.

 

File electronically, request direct deposit

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refund within two weeks. Those who file paper returns will experience a significantly longer wait in 2026 due to processing delays.

 

In the closing months of 2025, the IRS was late providing necessary tax forms and information to the Oregon Department of Revenue. As a result, the state’s processing of paper-filed Oregon personal income tax returns can’t begin until the end of March.

 

 Taxpayers should file just once unless they need to make a change to their return. They should choose to either file electronically or by paper. Doing both will delay processing of their return.

 

Gather all tax records before filing

In a kicker year, taxpayers can be in a hurry to file their return so they can get their refund as soon as possible. The department warns taxpayers not to get in too much of a hurry. They should make sure they have all necessary records—including Form W-2s from their employers and Form 1099s reporting other income—needed to file a complete and accurate tax return to avoid errors.

Getting in a hurry can cause taxpayers to file before they have all the information necessary to report all of their income. If income reported on a return doesn’t match the income reported by employers, the return, and any corresponding refund, will be delayed.

 

Revenue Online

Revenue Online is the state’s internet tax portal and is the best way to communicate with the department.

Taxpayers with a Revenue Online account should make sure their information is current before they file. They should check their username, password, and address; and verify any estimated tax payments they’ve made.

 

Those who don’t have a Revenue Online account can create one. They can simply go to Revenue Online, click “Sign Up” in the box at the top right and follow the prompts.

 

Download Form 1099-G

The department reminds taxpayers that it no longer mails Form 1099-G to taxpayers. The form reports the amount of refunds, credits, or other offsets of personal income, statewide transit individual tax, TriMet transit self-employment tax, or Lane transit self-employment tax paid during the previous year.

 

Only those who itemized deductions on their tax year 2024 federal income tax return will need a Form 1099-G to file their tax year 2025 return. Those taxpayers can view and download their Form 1099-G through Revenue Online.

 

Taxpayers who received unemployment insurance or Paid Leave Oregon benefits in 2025 will receive a separate 1099-G by January 31 from the Oregon Employment Department.

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Oregon, IRS Begin Processing E-filed Returns; First State Refunds Expected February 17 - 01/26/26

Salem, OR—As Oregon and the IRS begin processing electronically-filed tax year 2025 returns today, the Department of Revenue expects the first Oregon taxpayers to receive their refunds—including their share of the state’s $1.41 billion kicker—as soon as February 17.

 

The department announced earlier this month that taxpayers who choose to file paper returns face a significantly longer wait. For paper filed returns, refunds will not start being issued until early April.

To help taxpayers avoid missteps that could further delay their refund, the department is opening 2026 tax season with a series of best practices suggestions.

 

File a return to claim your kicker

The kicker is a refundable credit that will either increase a taxpayer's Oregon state income tax refund or decrease the amount of state taxes they owe. It is not sent to taxpayers separately as a check.

 

Only taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive a kicker. The credit is a percentage of Oregon personal income tax liability for the 2024 tax year.

 

Personal income taxpayers can determine the amount of their kicker using the “What’s My Kicker? calculator available on Revenue Online. To use the calculator, taxpayers will need to enter their name, Social Security Number, and filing status for 2024 and 2025.

 

File electronically, request direct deposit

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refund within two weeks. Those who file paper returns will experience a significantly longer wait in 2026 due to processing delays.

 

In the closing months of 2025, the IRS was late providing necessary tax forms and information to the Oregon Department of Revenue. As a result, the state’s processing of paper-filed Oregon personal income tax returns can’t begin until the end of March.

 

 Taxpayers should file just once unless they need to make a change to their return. They should choose to either file electronically or by paper. Doing both will delay processing of their return.

 

Gather all tax records before filing

In a kicker year, taxpayers can be in a hurry to file their return so they can get their refund as soon as possible. The department warns taxpayers not to get in too much of a hurry. They should make sure they have all necessary records—including Form W-2s from their employers and Form 1099s reporting other income—needed to file a complete and accurate tax return to avoid errors.

Getting in a hurry can cause taxpayers to file before they have all the information necessary to report all of their income. If income reported on a return doesn’t match the income reported by employers, the return, and any corresponding refund, will be delayed.

 

Revenue Online

Revenue Online is the state’s internet tax portal and is the best way to communicate with the department.

Taxpayers with a Revenue Online account should make sure their information is current before they file. They should check their username, password, and address; and verify any estimated tax payments they’ve made.

 

Those who don’t have a Revenue Online account can create one. They can simply go to Revenue Online, click “Sign Up” in the box at the top right and follow the prompts.

 

Download Form 1099-G

The department reminds taxpayers that it no longer mails Form 1099-G to taxpayers. The form reports the amount of refunds, credits, or other offsets of personal income, statewide transit individual tax, TriMet transit self-employment tax, or Lane transit self-employment tax paid during the previous year.

 

Only those who itemized deductions on their tax year 2024 federal income tax return will need a Form 1099-G to file their tax year 2025 return. Those taxpayers can view and download their Form 1099-G through Revenue Online.

 

Taxpayers who received unemployment insurance or Paid Leave Oregon benefits in 2025 will receive a separate 1099-G by January 31 from the Oregon Employment Department.

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2026 Tax Season Opens January 26; These Suggestions Can Help Taxpayers Get Their Refund And Kicker Sooner - 01/21/26

Salem, OR— With the start of tax season less than one week away, the Oregon Department of Revenue is providing guidance to help taxpayers file their return and claim their share of Oregon’s $1.41 billion kicker. Oregon will begin processing e-filed 2025 state income tax returns on January 26, 2026, the same day the IRS will begin processing federal returns.

 

You have to file a return to get your kicker

The kicker is a refundable credit that will either increase a taxpayer's Oregon state income tax refund or decrease the amount of state taxes they owe. It is not sent to taxpayers separately as a check.

 

Only taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive a kicker. The credit is a percentage of Oregon personal income tax liability for the 2024 tax year.

 

Electronic filing is faster—especially in 2026

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refund within two weeks. E-filed returns will be processed in the order they are received, with the first refunds expected to be issued February 17. For paper filed returns, refunds will not start being issued until early April.

 

Due to the late receipt of tax forms and information from the IRS in late 2025, processing of paper-filed Oregon personal income tax returns is expected to be delayed until late March, a process that has historically begun in February.

 

The delay in paper return processing will mean that the department won’t be able to tell taxpayers who file paper returns that their return has been received until paper return processing starts at the end of March and their specific return enters processing. That also means information on paper-filed returns won’t be available in the “Where’s My Refund?” tool until that time.

 

Free e-filing options open January 26
Oregon residents who normally mail their paper tax return to the department should consider using Direct File Oregon, a free filing option available through Revenue Online, or other online tax preparation software, to e-file and receive their refund—and their kicker—sooner.

 

In addition to Direct File Oregon, other free filing options are also available. Free guided tax preparation is available from several companies for taxpayers that meet income requirements. Using links from the department’s website ensures that both taxpayers’ federal and state return will be filed for free.

 

All electronic filing software options approved for filing Oregon personal income tax returns can be found on the Electronic filing page of the agency’s website. Taxpayers seeking to hire a professional to prepare their taxes can find helpful tips in the department’s “How to Choose a Tax Practitioner” video.

 

Free and low-cost tax help

Free tax preparation services are available for low- to moderate-income taxpayers through AARP Tax Aide, VITA, and CASH Oregon. United Way also offers free tax help through their MyFreeTaxes program. Visit the Department of Revenue website to take advantage of the software and free offers and get more information about free tax preparation services.

 

How will U.S. Postal Service changes affect filing?

Taxpayers who choose to file a paper return, should mail it early. Due to changes at the U.S. Postal Service, returns mailed in after April 9 may not receive a postmark on time. Taxpayers who still want to mail their paper returns can take them to a local USPS office and request a postmark no later than April 15, 2026. 

 

Paper returns can also be physically deposited in drop boxes available on both the east and west sides of the Department of Revenue Building in Salem, or outside the DOR offices in Portland, Eugene, Medford, and Bend. A drop box at DOR’s Gresham office is available during business hours.

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2026 Tax Season Opens January 26; These Suggestions Can Help Taxpayers Get Their Refund And Kicker Sooner - 01/21/26

Salem, OR— With the start of tax season less than one week away, the Oregon Department of Revenue is providing guidance to help taxpayers file their return and claim their share of Oregon’s $1.41 billion kicker. Oregon will begin processing e-filed 2025 state income tax returns on January 26, 2026, the same day the IRS will begin processing federal returns.

 

You have to file a return to get your kicker

The kicker is a refundable credit that will either increase a taxpayer's Oregon state income tax refund or decrease the amount of state taxes they owe. It is not sent to taxpayers separately as a check.

 

Only taxpayers who filed a tax year 2024 return and also file a tax year 2025 return can receive a kicker. The credit is a percentage of Oregon personal income tax liability for the 2024 tax year.

 

Electronic filing is faster—especially in 2026

On average, taxpayers who e-file their returns and request their refund via direct deposit receive their refund within two weeks. E-filed returns will be processed in the order they are received, with the first refunds expected to be issued February 17. For paper filed returns, refunds will not start being issued until early April.

 

Due to the late receipt of tax forms and information from the IRS in late 2025, processing of paper-filed Oregon personal income tax returns is expected to be delayed until late March, a process that has historically begun in February.

 

The delay in paper return processing will mean that the department won’t be able to tell taxpayers who file paper returns that their return has been received until paper return processing starts at the end of March and their specific return enters processing. That also means information on paper-filed returns won’t be available in the “Where’s My Refund?” tool until that time.

 

Free e-filing options open January 26
Oregon residents who normally mail their paper tax return to the department should consider using Direct File Oregon, a free filing option available through Revenue Online, or other online tax preparation software, to e-file and receive their refund—and their kicker—sooner.

 

In addition to Direct File Oregon, other free filing options are also available. Free guided tax preparation is available from several companies for taxpayers that meet income requirements. Using links from the department’s website ensures that both taxpayers’ federal and state return will be filed for free.

 

All electronic filing software options approved for filing Oregon personal income tax returns can be found on the Electronic filing page of the agency’s website. Taxpayers seeking to hire a professional to prepare their taxes can find helpful tips in the department’s “How to Choose a Tax Practitioner” video.

 

Free and low-cost tax help

Free tax preparation services are available for low- to moderate-income taxpayers through AARP Tax Aide, VITA, and CASH Oregon. United Way also offers free tax help through their MyFreeTaxes program. Visit the Department of Revenue website to take advantage of the software and free offers and get more information about free tax preparation services.

 

How will U.S. Postal Service changes affect filing?

Taxpayers who choose to file a paper return, should mail it early. Due to changes at the U.S. Postal Service, returns mailed in after April 9 may not receive a postmark on time. Taxpayers who still want to mail their paper returns can take them to a local USPS office and request a postmark no later than April 15, 2026. 

 

Paper returns can also be physically deposited in drop boxes available on both the east and west sides of the Department of Revenue Building in Salem, or outside the DOR offices in Portland, Eugene, Medford, and Bend. A drop box at DOR’s Gresham office is available during business hours.

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