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.
