Oregon Department of Revenue - Tax Forms and Instructions
Oregon Department of Revenue - Tax Forms and Instructions
oregon.gov
Oregon Department of Revenue
955 Center St NE
Salem OR 97301-2555
Phone: 503-378-4988
email: questions.dor@state.or.us
Tax Forms and Instructions
You can download, view and print Oregon tax forms from this Web site. They are organized by tax program.
All forms and instructions are Adobe PDF documents. To use these forms, you must have Adobe Reader software installed on your computer. This software is free.
• Personal Income (Form 40, etc.) • Lodging
• Board of Property Tax Appeals (BOPTA) • Transit (TriMet and LTD)
• Combined Payroll • Other Agency Accounts
• Corporation • Petroleum Products
• Enterprise Zone • Property Tax
• Emergency Communications • Timber
• Estate/Fiduciary (Inheritance and Trust) • Tobacco and Cigarette
• Local Budget • Utility
IRS Forms
Other states' tax forms
Sales Tax Information
Resale certificate/license
Oregon doesn't impose a general sales/use/transaction tax. Oregon developed the Oregon Business Registry Resale Certificate for Oregon buyers who buy goods outside Oregon then resell them in the ordinary course of business.
The out-of-state seller may accept this certificate as a substitute "resale certificate" to exempt the transaction from that state's sales/use/transaction tax, but they are not required to accept it.
Sales tax exempt certificate
Oregon does not have such a certificate.
If you are an Oregon resident working or shopping in a state with a sales tax and want information about that state’s sales tax policy regarding nonresidents, consult that state’s tax agency. See the State of Washington's policy
Please note that Oregon law does not allow you to reduce your Oregon taxes for sales taxes paid to another state.
Why Oregon needs a federal return
Most information to support the amounts on your Oregon return comes from your federal return. Even when Oregon law differs from federal law (such as additions, subtractions, and credits), we still need information from your federal return.
All Oregon tax returns, except the short form (Form 40S), require a copy of the front and back of federal Form 1040, 1040A, 1040EZ, or 1040NR. If you're not filing a federal return, attach a "substitute" federal return to your Form 40, Form 40N, or Form 40P. Fill out the return as if it were an actual federal return. Do not send copies of your federal schedules. Keep them with your tax records. We may ask for copies later. If you file an electronic return, we will receive your federal return with your Oregon return.
Residency
ORS 316.027
General rule. Oregon taxes residents on all sources of income. Oregon taxes nonresidents on income earned from Oregon sources.
Residents
An Oregon resident is someone who is domiciled in this state. "Domicile" is defined below. An Oregon resident may also be someone who:
* Is not domiciled in Oregon, but
* Maintains a residence in Oregon, and
* Spends a total of more than 200 days in Oregon during the taxable year.
A fraction of a day is considered a whole day when figuring the 200 days. We will not consider you a resident if you are in Oregon for a temporary purpose. The burden of proof is on you to show your stay here is only temporary.
Consider both your domicile and the place where you live to determine how you are taxed.
What form to file
Oregon has four types of tax forms. The form you use will depend on your residency status and tax situation. The four forms are identified below.
Resident—Form 40S
Use Form 40S if all of the following are true:
* You are a full-year Oregon resident, and
* Your income is only from wages, interest, ordinary dividends, unemployment,
fellowship grants, and taxable scholarships not used to pay for housing, and
* You claim the standard deduction on your return, and
* Your Oregon taxable income is $100,000 or less, and
* You do not have pension or annuity income or IRA distributions, and
* You claim less than three "Other credits," and
* You do not owe penalty or interest, and
* You did not pay estimated tax during the year.
Form 40S is included in the Full-Year Resident booklet. Download it from our website or call us to order.
Resident—Form 40
Use Form 40 if both of the following are true:
* You are a full-year Oregon resident, and
* You cannot use Form 40S.
Use Form 40 if any one of the following is true:
* You received Social Security, pension, or annuity income, or
* You used taxable scholarship income for housing expenses and you qualify for
the Oregon subtraction, or
* You paid or should have paid estimated tax during the year, or
* You have adjustments to income on Form 1040, line 36; or Form 1040A, line
20, or
* You have Oregon additions or subtractions other than the federal tax
subtraction (the most common ones are listed on the return), or
* You itemize deductions on your Oregon return, or
* You are married/RDP filing separately and your spouse/RDP is itemizing, or
* You are a nonresident alien who lived in Oregon the entire year, or
* You are in the military and are claiming the subtraction for military active
duty pay, or
* You owe penalty or interest, or
* You want to apply all or part of your refund to your 2009 estimated tax.
Form 40 is included in the Full-Year Resident booklet. Download it from our website or call us to order.
Part-year resident—Form 40P
Use Form 40P if any one of the following is true:
* You are a part-year resident, or
* You are filing jointly and one spouse/RDP is a full-year Oregon resident and
one is a part-year resident, or
* You qualified as an Oregon resident living abroad for part of the year.
Nonresident—Form 40N
Use Form 40N if any one of the following is true:
* You are a nonresident, or
* You are a special-case Oregon resident, or
* You and your spouse/RDP are filing jointly and one (or both) of you is a
nonresident, or
* You meet the military personnel nonresident requirements, or
* You qualified as an Oregon resident living in a foreign country for the
entire year.
Forms 40P and 40N are included in the Part-Year Resident and Nonresident booklet. Download it from our website or call us to order.
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