Tax Resources

Locations:

  • 01 Three Creeks Library

  • 02 Fourth Plain Commons

  • 03 Clark County Food Bank

Links to reference resources are for tax season 2025. Links will be updated for tax season 2026 as they become available.

Tools

Reference

Tax Act of 2025

Go into effect in 2025:

  • Car Loan Interest *

    • Adjustment to income for a new vehicle (used vehicles do not qualify) purchased after 12/31/2024 for personal use and secured by a lien and with final assembly in the United States.

      • VIN Decoder

        • See the bottom of the report for Plant Information

    • Maximum annual deduction is $10,000.

    • Temporary: tax years 2025 through 2028

  • Deductions for Seniors *

    • Individuals who are age 65 and older may claim an additional deduction of $6,000 (or $12,000 total for a married couple where both spouses qualify).

    • Temporary: tax years 2025 through 2028

  • Overtime Income *

    • may deduct the pay that exceeds their regular rate of pay and reported…

    • Maximum annual deduction is $12,500 ($25,000 for joint filers).

    • Temporary: tax years 2025 through 2028

  • Tip Income *

  • Italicized items are temporary.

IRS Website

TaxSlayer

Washington Department of Revenue

Working Family Tax Credit

OR Nonresident - Oregon Source Income

Oregon taxes income that was earned while working in Oregon. Income earned while working elsewhere (Washington) is not taxable.

“Nonresidents—enter the amount you earned while working in Oregon for each job. If that amount differs from the Oregon wages on your Form W-2, request a signed statement from your employer verifying the number of days worked in Oregon and the total number of days worked everywhere. Keep this document and a statement explaining your calculations with your records. If your Oregon wages aren’t stated separately on your Form W-2, compute your Oregon-source income using the following formula:”

(Days actually worked in Oregon / Days actually worked everywhere) × Total wages (line 7F) = Oregon wages (line 7S)

See OR-40-N instructions page 14

OR Nonresident - Unemployment Compensation

To determine the taxable amount:

Use the Oregon wages as a percentage of total wages reported on his nonresident tax return for the prior year to determine the percentage of unemployment benefits to be included in Oregon income for the current year.

Oregon prior year wages — divided by — Total prior year wages x Total current year unemployment compensation = Oregon unemployment compensation

Source: Oregon Department of Revenue Rule 150-316-0165 Gross Income of Nonresidents; Personal Services > Example 6: Gary, a nonresident, worked in Oregon and Washington for the last 5 years.

Oregon What’s My Kicker Calculator

  • In the Individuals section select: What’s My Kicker

The kicker is in odd number years, e.g. 2023, 2021, etc.

  • TaxSlayer: Oregon Return > Credits > Refundable Credits > Surplus Credit (Kicker)

  • If the taxpayer has a copy of their 2020 OR return, enter the Tax Before Credits (2020 Form OR-40-N line 48).

  • If the taxpayer does not have their 2020 OR return do the following:

    • Go to the credit in TaxSlayer and scroll to the bottom of the page.

    • Look up the kicker amount and enter it.