Everything you need to know about Form OR-40

What is Form OR-40?

Form OR-40 is the Oregon Individual Income Tax Return used by full-year Oregon residents to report income, deductions, and credits to the Oregon Department of Revenue. Two related forms exist for nonresidents (OR-40-N) and part-year residents (OR-40-P) — full-year residents file OR-40.

Who should file Form OR-40?

You file Form OR-40 if you lived in Oregon for the entire tax year and meet Oregon's filing thresholds based on filing status, age, and gross income. Most full-year residents who earned wages, self-employment income, retirement income, or investment income within the year will need to file.

What you'll need to complete it?

Have your federal Form 1040 ready — many Oregon lines start from federal numbers. You'll also need W-2s and 1099s, documentation for Oregon-specific additions and subtractions (such as U.S. government interest, Social Security, or 529 contributions), and supporting records for any Oregon credits you plan to claim (Working Family Household and Dependent Care Credit, Earned Income Credit, retirement income credit, and so on).

When and how to file?

Form OR-40 is due April 15, or the next business day if April 15 falls on a weekend or holiday. File electronically through Oregon Revenue Online or mail the completed return with payment to the address printed in the OR-40 instructions. Keep a signed copy and all supporting schedules for your records.