Oregon Kicker Credit
My client is filing a single/no dependents simple return no-tax liability for 2022. He is not receiving a kicker credit from Oregon. Is there a specific place where I need to enter the credit for the state? I checked online, and it states he has a kicker credit of $459. He has no liability for this 2023. I read the credit instructions, but it seems he doesn't qualify based on the prior year's no liability.
