 | Website | https://www.oregon.gov/dor |
| Where’s My Refund | https://revenueonline.dor.oregon.gov/tap/_/ | |
| Information for Tax Pros | https://www.oregon.gov/DOR/programs/taxpro/… | |
| Taxpayer Assistance | (503) 378-4988 | |
| ERO Assistance | [email protected] |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Oregon follows the Federal mandate that a preparer must e-file individual returns unless they file 10 or fewer returns in a calendar year.
E-File Registration Requirements – Acceptance in the Oregon e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – The Oregon e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
- Allows electronic filing of part-year and nonresident returns.
Amended Returns – The amended Form OR-40 can be e-filed. To mark the OR-40 amended in the program, from the main menu of the Oregon return select Personal Information > Other Categories > Amended Return.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15
Extensions – Oregon allows an automatic extension to October 15 if no additional tax is due and if a federal extension is filed.
If additional tax is due and you didn’t file a Federal extension, file Form OR-40-V, Oregon Individual Income Tax Payment Voucher and Instructions, by April 15, checking the “Extension Payment” box. To access Form OR-40-V in the program, from the main menu of the Oregon return, select Miscellaneous Forms > OR Extension Payment Voucher. Form OR-40-V cannot be electronically filed. Mail the form with payment to the appropriate mailing address printed on the form.
Driver’s License/Government Issued Photo Identification: Oregon does not require this information to file the tax return.
Filing Status Information
Oregon requires the same filing status as that used on the federal return with the exception of MFJ filers with different residency statuses.They may choose to file their Oregon return MFJ, or they may each file separately using the form appropriate to their Oregon residency status, whether a full-year resident (OR-40), a part-year resident (OR-40-P), or a nonresident (OR-40-N).
- Single: Must be single on the last day of the tax year. Taxpayers who entered into a civil union are no longer considered single.
- Married or civil union taxpayers have the following filing options.
- MFJ: Couples who file a joint federal return may file separately on their Oregon return only if their residency status is different.
- MFS: Both spouses must compute taxable income the same way (both must claim itemized deductions or both must claim the standard deduction).
- Head of Household: Individuals who file as HOH on the federal return, or who qualify as certain married person living apart, may file as HOH on the Oregon return.
Residency Status Information for Oregon Returns
Residents: Residents are individuals:
- Who are domiciled in Oregon for any part of the tax year, or
- Who maintain a place of abode in Oregon and spend more than 200 days in Oregon during the year.
Part-year resident: Part-year residents are individuals who are domiciled in Oregon for part of the year and in another state for part of the year.
Nonresidents: Nonresidents are individuals who are domiciled outside Oregon and lived outside Oregon for the entire year.
Special-case Oregon Residents: Oregon residents living in another U.S. state, even if domiciled in Oregon, will be taxed as nonresidents if they meet all of these requirements:
- No permanent residence maintained within Oregon at any time during the year;
- Permanent residence maintained outside of Oregon during the entire year;
- Spent 30 days or less in Oregon during the tax year.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Oregon upon entering military service remain residents of Oregon for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.
Nonresidents: Nonresident military personnel stationed within Oregon are not required to file a Oregon income tax return unless they have earned income from Oregon sources other than military pay.
Military spouses: Under the Military Spouse Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Oregon allows business taxpayers to mail or electronically file business returns, but if a return is required to be e-filed with the IRS then its Oregon counterpart must also be e-filed.
Oregon currently supports electronic filing for all business returns but does not support e-file for all years:
Corporate returns (Form OR-20 – Oregon Corporation Excise Tax Return) – current year and two prior years.
S Corporation returns (Form OR-20S – Oregon S Corporation Tax Return) – current year and two prior years.
Partnership returns (Form OR-65 – Oregon Partnership Return of Income – current year and two prior years.
Fiduciary returns (Form OR-41 – Oregon Fiduciary Income Tax Return) – current year and two prior years.
Business Return General Information
Due Dates for Oregon Business Returns
Corporations – Returns are due by the 15th day of the month following the due date of the federal corporation return. For calendar year filers, this means the due date is April 15.
S-Corporations – Returns are due by the 15th day of the month following the due date of the federal corporation return. For calendar year filers, this means the due date is April 15.
Partnerships – March 15 – Returns are due by the 15th day of the third month following the close of the partnership’s tax year if it is on a fiscal year.
Fiduciary – April 15 – Returns are due by the 15th day of the fourth month following the close of the tax year if the entity is on a fiscal year.
Business Extensions
C Corporation and S Corporation – Corporations that have obtained a federal extension by filing Form 7004 with the IRS are also extended six months to file their Oregon return, and the OR-20 can be e-filed on extension.
However, a corporation that is seeking to extend filing only the Oregon tax return must complete the Federal Form 7004 by hand, write “For Oregon Only” at the top of the form, and include the form with the Oregon return when it is filed. Since the state of Oregon does not support PDF attachments to e-filed returns, the Oregon return cannot be e-filed.
Irrespective of whether the Federal return has been filed on extension or not, to indicate in Keystone Tax Solutions Pro that the Oregon return has an extension attached, from the OR-20 main menu select Heading Information > An Extension is attached.
Any extension of time to file the Oregon return does not extend the time to pay any tax due by the original due date of the return. Payment can be made online or by mail with Form OR-20-V by the original due date of the return.
Partnership – Partnerships that have obtained a federal extension by filing Form 7004 with the IRS are extended five months to file their Oregon return. To file an Oregon only extension, use voucher Form OR-65-V. Check the extension box on the voucher and send it in by the original due date of the return, with payment if necessary.
An extension to file does not mean more time to pay. To pay the $150 minimum tax, check the extension box on voucher Form OR-65-V and send the voucher and payment by the due date. The maximum extended due date is September 15 for calendar tax year partnerships.
Fiduciary – Estates and trusts that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended five and a half months to file their Oregon return. To indicate the return is being filed on extension in the program, from the main menu of the OR-41 select Heading Information > Is an extension attached.
To file an Oregon only extension, use voucher Form OR-41-V. Check the extension box on the voucher and send it in by the original due date of the return, with payment if necessary.
An extension to file does not mean more time to pay. Full payment is due on the due date of the return. Penalty accrues on the tax balance unpaid by the return due date, but for a return on extension the penalty can be avoided if the entity:
- Pays at least 90% of the tax due by the original due date of the return; and
- Pays the balance of tax and interest when the return is filed within the extension period; and
- Pays any interest due either when the return is filed or within 30 days of DOR billing.
Amended Business Returns
C Corporation and S Corporation – To indicate that a return is amended in the program, from the main menu of the Form OR-20 select Heading Information > This is an amended return.
Partnership – To indicate that a return is amended in the program, from the main menu of the Form OR-65 select Heading Information > Amended return.
Fiduciary – To indicate that a return is amended in the program, from the main menu of the Form OR-41 select Heading Information > Amended return.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Oregon Department of Revenue mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Oregon Department of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.