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Oregon Income Taxes and OR State Tax Forms

efile Oregon tax return
Oregon
"The Beaver State"

Start Federal and Oregon Tax Returns

Your Oregon Income Tax Return

Efile.com makes it easy for you to e-file your state tax return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective state tax agencies require you to e-file a federal income tax return at the same time you efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 Oregon Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 15, 2019
Tax Return - efileIT*
Oregon State Income Tax Return Due Date.
April 15, 2019
Tax Extension
Oregon Automatic Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 Oregon State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year Oregon State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 Oregon State Tax Forms

Prepare and efile these state forms for 2018 in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

Form/Schedule
Description
efileIT Now*
Form OR-40
Individual Income Tax Return for Full-Year Residents
Form OR-40-N
Individual Income Tax Return for Nonresidents
Form OR-40-P
Individual Income Tax Return for Part-Year Residents
Form 40-OR-Schedule OR-ASC
Oregon Adjustments for Form 40 Filers -Additions, Subtractions, Credits for Residents Only
Form 40N/40P-OR-Schedule-OR-ASC-N/P
Oregon Adjustments for Form 40N and Form 40P Filers-Nonresident and Part-Year Residents
Schedule WFC
Working Family Credit
Oregon Income Tax Payment Voucher
Cannot be efiled
Form OR-10
Underpayment of Oregon Estimated Tax
Cannot be efiled


* Due to IRS and state tax agency tax data sharing and validation requirements, you can only e-file a state income tax return while also e-filing a federal income tax return. This is not an efile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

Oregon efile Error Codes

If your Oregon state return was rejected by the state and not efile.com, 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.

How To File an Oregon Tax Extension

If you are certain that you cannot file your Oregon return by the deadline, you do not need to file for an extension. You will automatically receive a 6-month extension of time to file your return (not to pay). The extended tax return due date is October 15, 2019. Please be aware that Oregon will not accept the federal extension form as an extension for your Oregon tax return. However, if you expect to owe income taxes, you should submit your payment with payment voucher Form 40-EXT. If you efiled your return and are making a payment by check or money order, you must complete a Form 40-EXT on efile.com. If you are making a payment by credit card, a Form 40-EXT is not needed. If you are making an automatic extension payment, you also must use Form 40-EXT unless it is made electronically. Use efile.com and prepare an Oregon tax return to find out what your Oregon state income tax payment will be.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File An Oregon Tax Amendment

Amended Oregon tax returns can only be mailed; they cannot be efiled. Learn how to file an Oregon tax amendment.

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

2017 Tax Year Oregon Tax Forms

Oregon state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Oregon Department of Revenue.

Form/Schedule
Description
Underpayment of Oregon Estimated Tax
Individual Income Tax Return for Full-Year Residents
Individual Income Tax Return for Nonresidents
Individual Income Tax Return for Part-year Residents
Oregon Adjustments for Form 40 Filers -Additions, Subtractions, Credits for Residents Only
Oregon Adjustments for Form 40N and Form 40P Filers-Nonresident and Part-Year Residents
Oregon Income Tax Payment Voucher
Working Family Credit

2016 Tax Year Oregon Tax Forms

Oregon state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Oregon Department of Revenue.

Form/Schedule
Description
Underpayment of Oregon Estimated Tax
Individual Income Tax Return for Full-Year Residents
Individual Income Tax Return for Nonresidents
Individual Income Tax Return for Part-year Residents
Oregon Adjustments for Form 40 Filers -Additions, Subtractions, Credits for Residents Only
Oregon Adjustments for Form 40N and Form 40P Filers-Nonresident and Part-Year Residents
Oregon Income Tax Payment Voucher
Working Family Credit

Oregon Tax Facts

OR Income Tax

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

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

  • 5% on the first $3,350 of taxable income
  • 7% on taxable income between $3,351 and $8,400
  • 9% on taxable income of $8,401 and $125,000
  • 9.9% on taxable income of $125,001 and above

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 Oregon Tax Fact

If you moved out of a mobile home park 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.

Oregon State Tax Agency Contacts

You can contact the Oregon Department of Revenue at (800) 356-4222.

For more information on Oregon state income taxes, you can visit the website of The Oregon Department of Revenue.

See other U.S. States, Territories, and Protectorates.