Oregon — As Oregon and the Internal Revenue Service begin processing electronically filed tax year 2025 returns today, the Oregon Department of Revenue says the first refunds—including taxpayers’ share of the state’s $1.41 billion kicker—could arrive as soon as February 17.
The department cautioned that taxpayers who file paper returns will face a significantly longer wait. Refunds for paper-filed returns are not expected to begin until early April, largely due to delays caused by late federal tax forms provided to the state at the end of 2025.
To help taxpayers avoid delays, the Department of Revenue is opening the 2026 tax season with a series of best-practice recommendations, particularly in a year when the kicker credit is in effect.
The kicker is a refundable credit that either increases a taxpayer’s Oregon income tax refund or reduces the amount owed. It is not issued as a separate check. Only taxpayers who filed a 2024 Oregon return and also file a 2025 return are eligible, and the credit is calculated as a percentage of the taxpayer’s 2024 Oregon personal income tax liability.
Taxpayers can estimate their kicker using the “What’s My Kicker?” calculator available through the state’s Revenue Online portal. Access requires the taxpayer’s name, Social Security number, and filing status for both 2024 and 2025.
The department strongly encourages taxpayers to file electronically and request direct deposit. On average, electronic filers who choose direct deposit receive refunds within two weeks. Filing both electronically and by paper, or submitting duplicate returns, can significantly delay processing.
Revenue officials also urge taxpayers to gather all necessary records—such as W-2s and 1099s—before filing. Filing too early without complete income information can lead to mismatches with employer reports, triggering delays in refunds.
Revenue Online remains the primary portal for managing tax information and communicating with the department. Taxpayers are advised to verify their account details, addresses, and estimated tax payments before filing. Those without an account can create one directly through the portal.
The department also reminded taxpayers that it no longer mails Form 1099-G. Only taxpayers who itemized deductions on their 2024 federal return need the form to file for 2025, and it can be downloaded through Revenue Online. Individuals who received unemployment insurance or Paid Leave Oregon benefits in 2025 will receive a separate 1099-G from the Oregon Employment Department by January 31.
About the Author
