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Oregon Income Tax
Income taxes should be turned in by April 15th.
Registered domestic partners in Oregon may file either as married filing separately or jointly but may not file as single.
Oregon Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Oregon.
Consider using TurboTax to E-File your Oregon taxes.
Oregon Residents
If your domicile home was in Oregon for the entire year, or if you maintained a residence in Oregon and lived in Oregon for more than 200 days, you are a resident of Oregon. If you are a resident of Oregon you will need to file a Oregon resident income tax return if your income exceeds the amount listed in the Income Chart (attached below). To file your resident return use Form-40 (attached below). For more information or assistance on how to file a resident return with Oregon see Form-40 Packet (attached below).
Related Tax Forms
- Form 40 - Oregon Individual Resident Income Tax Return (Long)
- Form 40S - Oregon Individual Resident Income Tax Return (Short)
Part-Year Oregon Residents
If your domicile (permanent) home was in Oregon for only part of the year, perhaps due to moving into or out of Oregon in the past year, you are a part-year resident. If you are a part-year resident of Oregon you will be taxed on all income earned, regardless of where it was earned, while you were a resident or Oregon. You will also be taxed on all taxable income that was earned from Oregon sources while you were a nonresident. If you are a part year resident and your gross income exceeds the amounts in the Income Chart (attached below) you will need to file an Oregon part-year resident return. To file an Oregon part-year resident return use Form-40P (attached below). For additional information or assistance see Form-40P instructions.
Related Tax Forms
- Form 40P - Oregon Individual Part-Year Resident Income Tax Return
Oregon Residents who work in another state
If your domicile home was in Oregon for the entire year, or if you maintained a residence in Oregon and lived in Oregon for more than 200 days, you are a resident of Oregon. If you are a resident of Oregon you will need to file a Oregon resident income tax return if your income exceeds the amount listed in the Income Chart (attached below). To file your resident return use Form-40 (attached below). For more information or assistance on how to file a resident return with Oregon see Form-40 Packet (attached below).
If you are a resident of Oregon that worked in another state you will need to pay taxes to Oregon on that income because Oregon taxes all income its residents make regardless of where the income was earned. However the state you worked in may also tax the income because the state taxes all income that was earned in it. This means that this income will face dual taxation. To avoid this income being taxed twice Oregon has a credit available for its residents that work in another state. More information on this credit and how to qualify for this credit go to http://www.oregon.gov/DOR/PERTAX/2009_piti/credits_inc_tax_paid_another_state.shtml.
Related Tax Forms
- Form 40 - Oregon Individual Resident Income Tax Return (Long)
Non-Residents who work in Oregon
If your domicile home was outside of Oregon the entire year, you are a nonresident of Oregon. If you are nonresident of Oregon and you made more income than allowed for your status (which can be found by looking at the Income Chart, attached below), you need to file a non-resident return with Oregon. You can see what counts as taxable income by seeing the Sources Chart (attached below). To file a nonresident return with Oregon use From-40N. For additional information or assistance see Form-40N Instructions (attached below).
Related Tax Forms
- Form-40N - Oregon Individual Non-Resident Income Tax Return
Non-Residents who sold property in Oregon
If your domicile home was outside of Oregon the entire year, you are a nonresident of Oregon. If you are nonresident of Oregon and you made more income than allowed for your status (which can be found by looking at the Income Chart, attached below) you need to file a non-resident return with Oregon. You can see what counts as taxable income by seeing the Sources Chart (attached below). To file a nonresident return with Oregon use From-40N. For additional information or assistance see Form-40N Instructions (attached below).
Related Tax Forms
- Form-40N - Oregon Individual Non-Resident Income Tax Return
Oregon State Tax Forms
- Form 40P - Oregon Individual Part-Year Resident Income Tax Return
- Form-40N - Oregon Individual Non-Resident Income Tax Return
- Form 40 - Oregon Individual Resident Income Tax Return (Long)
- Form 40S - Oregon Individual Resident Income Tax Return (Short)
- Schedule Depreciation - Oregon Depreciation Schedule For Individuals, Partnerships, Corps, and Fiduciaries
- Form 10 - Oregon Estimated Tax Underpayment
Relevant Links
- State of Oregon Tax Website - Official Site
- State of Oregon E-File Service - Offered by Oregon's Official Website
- Additional Tax Forms - A Comprehensive Collection of Oregon Tax Forms
Oregon Mailing Address
Wondering where to mail your Oregon taxes? Here's the address:Tax to Pay:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
Refund Return and No Tax Due:
Refund
PO Box 14700
Salem OR 97309-0930
Oregon Sales Tax
There is no Oregon sales tax.
