Oregon Income Taxes and OR State Tax Forms

Oregon
"The Beaver State"

Start Federal and Oregon State Tax Returns

Start Oregon State Tax Return Only

Where is my Oregon State Tax Refund?

Where is my Federal Tax Refund?

How to file an Oregon Tax Extension

How to file an Oregon Tax Amendment

Prepare and efile Your Oregon Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Oregon state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

Oregon Income Tax Filing Deadline

The regular deadline to file an Oregon state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 Oregon State Tax Return	Due date for Oregon State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 Oregon State Tax Extension	Due date for Oregon extensions
October 15, 2013	2012 Oregon State Tax Return	Last day to efile a 2012 Oregon State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Oregon State Tax Forms that Can Be efiled

efile.com supports all of the forms that Oregon allows to be efiled. You can efile any of the following Oregon state tax forms:

Form/Schedule	Description	Can I efile this form?
Form 40	Full-Year Resident Individual Income Tax Return	efile It efile It efile It
Form 40N	Nonresident Individual Income Tax Return
Form 40P	Part-Year Resident Individual Income Tax Return
Schedule OR-ASC	Oregon Adjustments for Form 40 Filers
Schedule WFC	Oregon Working Family Child Care Credit for Form 40
Form 90R	Oregon Elderly Rental Assistance
Schedule	Oregon Amended Schedule for Amending Individual Income Tax Returns

Oregon State Tax Forms that Cannot Be efiled

Form	Description
No state withholding	The state uses Federal Form W-4. Whatever exemptions an employee claims for federal tax purposes should also be used for Oregon state tax purposes.
Form 40-V	Oregon Income Tax Payment Voucher
Form 243	Claim To Refund Due a Deceased Taxpayer
Form 10	Underpayment of Oregon Estimated Tax
Form EF	Oregon Individual Income Tax Declaration for Electronic Filing

OR Tax Extension

Extension Form	Oregon Extension Instructions	How to File
Form 40-EXT	Oregon accepts automatic federal tax return extensions. If you file a federal tax return extension, check the "extension filed" box on your OR state return when you file it. You're not required to include a copy of your federal extension with your OR state return. If you're expecting a OR state refund, check the extension box (7b) on your OR state tax return. If you owe Oregon state tax, complete and detach Form 40-EXT (payment voucher). Mail the voucher and your money order or check by April 15 to the Extension Clerk at the Oregon Department of Revenue. If you did not file a federal tax return extension and you need more time to file your OR state return, complete and file Form 40-EXT. Enter "-0-" in the form's payment amount box if you expect a OR state tax refund. If you owe OR state tax, complete the form's tax payment worksheet. Complete and detach the payment voucher. Send the voucher and your money order or check by April 15, 2013 to the Extension Clerk at the Oregon Department of Revenue. If you are paying by credit card, write “credit card payment” on the voucher.	Work with a TaxPro goPRO Form 40-EXT

Extension Form

Oregon Extension Instructions

How to File

Form 40-EXT

Oregon accepts automatic federal tax return extensions. If you file a federal tax return extension, check the "extension filed" box on your OR state return when you file it. You're not required to include a copy of your federal extension with your OR state return. If you're expecting a OR state refund, check the extension box (7b) on your OR state tax return. If you owe Oregon state tax, complete and detach Form 40-EXT (payment voucher). Mail the voucher and your money order or check by April 15 to the Extension Clerk at the Oregon Department of Revenue.

If you did not file a federal tax return extension and you need more time to file your OR state return, complete and file Form 40-EXT. Enter "-0-" in the form's payment amount box if you expect a OR state tax refund. If you owe OR state tax, complete the form's tax payment worksheet. Complete and detach the payment voucher. Send the voucher and your money order or check by April 15, 2013 to the Extension Clerk at the Oregon Department of Revenue. If you are paying by credit card, write “credit card payment” on the voucher.

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Form 40-EXT

Important Reminder! If you are efiling an Oregon tax extension, you may need to efile a federal tax extension as well.

OR Tax Amendment

Amendment Form	Oregon Amendment Instructions	How to File
OR Amended Return	If you have already filed or efiled your OR state return and you need to make corrections, you can file an amended OR state tax return. Complete an Oregon tax amendment by using the same form you used to file your original state return. Write “Amended” across the top of the form to indicate that it is an amended OR return. There are some exceptions for using the same form you used for your original OR return: If you originally file Form 40S but are changing it to Form 40, use Form 40 and its instructions If you're changing your residency status (from full-year resident to part-year resident, for instance), use the appropriate form for your corrected residency status. Complete and the amended schedule (which is used for all Tax Years) and attach it to the amended return. Generally, you have three years from the date your originally filed your OR return or the return due date, whichever is later, to file your OR amended return. If you're filing an amended return to claim a refund, you'll usually have two years from the date that any tax being paid, if that is later than the three-year time period, to claim your refund. If you were audited by the IRS, you usually have two years from the date of the federal audit to file your OR state tax amendment. If you filed a federal amended return and the changes affect your OR state taxable income, you must amend your OR state tax return within 90 days of amending the federal return.	Work with a TaxPro goPRO

Amendment Form

Oregon Amendment Instructions

How to File

OR Amended Return

If you have already filed or efiled your OR state return and you need to make corrections, you can file an amended OR state tax return.

Complete an Oregon tax amendment by using the same form you used to file your original state return. Write “Amended” across the top of the form to indicate that it is an amended OR return.

There are some exceptions for using the same form you used for your original OR return:

If you originally file Form 40S but are changing it to Form 40, use Form 40 and its instructions
If you're changing your residency status (from full-year resident to part-year resident, for instance), use the appropriate form for your corrected residency status.

Complete and the amended schedule (which is used for all Tax Years) and attach it to the amended return.

Generally, you have three years from the date your originally filed your OR return or the return due date, whichever is later, to file your OR amended return. If you're filing an amended return to claim a refund, you'll usually have two years from the date that any tax being paid, if that is later than the three-year time period, to claim your refund.

If you were audited by the IRS, you usually have two years from the date of the federal audit to file your OR state tax amendment. If you filed a federal amended return and the changes affect your OR state taxable income, you must amend your OR state tax return within 90 days of amending the federal return.

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Important Reminder! If you are filing an Oregon tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Oregon Tax Forms (Print, Fill Out, and Mail)
Form 40	Full-Year Resident Individual Income Tax Return	Work with a TaxPro goPRO
Form 40N	Nonresident Individual Income Tax Return
Form 40P	Part-Year Resident Individual Income Tax Return
Form 10	Underpayment of Oregon Estimated Tax
Schedule OR-ASC	Oregon Adjustments for Form 40 Filers
Schedule WFC	Oregon Working Family Child Care Credit for Form 40 and Form 40S Filers
Form 90R	Oregon Elderly Rental Assistance
Schedule	Oregon Amended Schedule for Amending Individual Income Tax Returns

Where's My Refund? - Check Your Oregon State Tax Refund Status

If you efiled your OR state tax return, you could receive your Oregon tax refund within 4 to 10 business days. Allow eight to twelve weeks to receive your refund if your filed your return on paper. If there are changes to your name or social security number, refunds may take longer to process.

Check your Oregon state tax return refund status online.

OR efile Error Codes

If your Oregon state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Oregon State efile Income Tax Return Error Reject Codes.

Oregon Tax Facts

OR Income Tax:

Oregon individual income is taxed across five tax brackets at five graduated rates.

The tax brackets for single taxpayers and couples filing separate returns are:

5% for the first $3,100 of taxable income
7% for incomes between $3,101 and $7,750
9% for incomes between $7,751 and $125,000
10.8% for incomes between $125,001 and $250,000
11% for incomes above $250,000

The rates remain the same but the tax brackets are doubled for married couples filing jointly, heads-of-household, and qualifying widows/widowers.

OR Sales Tax:

There is no sales tax in Oregon.

More information on Oregon Sales Tax

OR Personal Property Tax:

County assessors in Oregon administer the tax assessment of most personal property. Each assessor prepares his or her county's assessment roll, which is a listing of all taxable property as of Jan. 1 of each Tax Year. The Oregon Department of Revenue appraises certain large industrial sites for the counties.

Personal property that is taxed includes all privately-owned real property (buildings, land, and fixed equipment and machinery) and personal property used in a business.

There is no personal property tax on personal belongings, household furnishings, crops, automobiles, business inventories, or orchards.

Some citizens living in Oregon might be eligible for deferral of property taxes on their residences. The state will pay the personal property taxes, but will also place a lien on the property and charge deferred lien fees.

Odd Tax Fact:

If you moved out of a mobile home park in Tax Year 2012 because the park closed, you may be eligible for a refundable mobile home park closure credit of up to $5,000.

To qualify for the credit, you must meet the following requirements:

You owned your mobile home,
You rented space in a mobile home park that closed,
You occupied your mobile home as your main residence,
You receive a notice that the park was closing, AND
You moved out (along with all members of your household) of the mobile home park in 2007 or later because of the park closure notice.

To claim this credit, fill out Schedule MPC and enter the credit amount on your Oregon state tax return. Attach Schedule MPC with your OR return.

If you qualify for the credit, you may have received a payment from your landlord. The amount may be $5,000, $7,000, or $9,000 depending on the mobile home's size. These payments can be subtracted on your OR state return if you claim the taxable income on your federal tax return.

OR State Tax Agency:

For more information, you can visit the website of The Oregon Department of Revenue.