Form OR-40-P: Individual Income Tax Return for Part-year Residents

Form OR-40P, also known as the Individual Income Tax Return for Part-year Residents, is an official document used by the Oregon Department of Revenue (DOR) to report income earned in Oregon by individuals who weren't residents for the entire tax year.

Who Should File Form OR-40P?

You are required to file Form OR-40P if you meet all the following conditions:

1. You earned income from Oregon sources (wages, interest, dividends, etc.) during the tax year.
2. You weren't a resident of Oregon for the entire tax year (you moved in or out during the year).
3. You are filing an individual income tax return.

What Information Do I Need to File Form OR-40P?

Federal Tax Return Information: A copy (front and back) of your federal tax return (Form 1040, 1040PC, 1040A, 1040EZ, or Telefile Tax Record). Don't attach any federal schedules.

Oregon Residency Information:

1. Dates you established and terminated residency in Oregon.
2. Proof of residency for both your previous and current states (utility bills, lease agreements, etc.).

Income Information: Documentation of all income earned from Oregon sources during the period you were a resident. This includes wages, salaries, interest, dividends, rental income, and any other taxable income.

Deductions and Credits: Documentation for any deductions or credits you claim on your federal return that are applicable to your Oregon income.

How to File Form OR-40-P?

• You can file Form OR-40-P electronically through the Oregon Department of Revenue's website (e-File Oregon) or by mail.
• You cannot e-File your OR-40-P return if you are filing a joint return with a spouse who was not a resident of Oregon. In this case, you will need to mail your return.

Deadlines:

The deadline to file Form OR-40-P is the same as the federal tax filing deadline (typically April 15th of the following year). However, extensions may be available.