Who will get a kicker?
Individual income taxpayers who filed a 2006 tax return (residents, part-year residents and nonresidents) with a tax before credits will get a kicker. However, the state may use all or part of a person’s kicker to pay a state debt (tax liability for another year, child support, court fine, school loans, etc.), if they owe one, or to pay a garnishment. Also, Oregon law won’t allow us to print kicker checks that are less than $1.
Individual income taxpayers who filed a 2006 tax return (residents, part-year residents and nonresidents) with a tax before credits will get a kicker. However, the state may use all or part of a person’s kicker to pay a state debt (tax liability for another year, child support, court fine, school loans, etc.), if they owe one. Also, Oregon law won’t allow us to print kicker checks that are less than $1.