How to File an Oregon Amended Tax Tax Return

Instructions, Resources on how to prepare and e-File Oregon Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a 2019 OR + IRS Tax Return: Detailed eFile.com Service Overview

Prepare only a OR State Return without an IRS return. Details

Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.

File a 2019 Oregon Tax Amendment

You cannot eFile an OR Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print OR Form 40, 40N, or 40P under My Account. Check the Amended return." on the upper left corner of the form to report that it's a tax amendment. 
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign OR Form 40 (residents), 40N (nonresidents), or 40P (part-year residents) - Print, Mail the Form to OR Department of Revenue:
Refund or No Tax Payment Amended Tax Return
REFUND
PO Box 14700
Salem OR 97309-0930
Tax Payment Amended Tax Return
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940

OR Tax Amendment Forms 40, 40N, and 40P
These Forms can be used to file a: Tax Return, Tax Amendment, Change of Address. Check the Amended return." on the upper left corner of the form to report that it's a tax amendment. 

Step 1: Download, Complete Form 40, 40N, or 40P for the appropriate Tax Year below.
Step 2: Sign, Mail Form 40, 40N, or 40P to one of the addresses listed above

Tax Year 2019 only: Prepare online on eFile.com until Oct. 15, 2020. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.

After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2019 - Form 40, 40N or 40P.

How to correct a rejected Tax Return

If your OR Tax Return was rejected by the OR Tax Agency - not eFile.com - instructions on how to correct a rejected Oregon Tax Return.

For all Tax Years prior to 2019: Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. If you are a resident, complete Form 40. For nonresidents, use Form 40N. If you are a part-year resident, use Form 40P. If you preparing a 2014 or earlier amended return, complete the Oregon Amended Schedule and attach it to your tax amendment. You will also file an IRS Tax Amendment Form 1040X..

Tax Year 2019 - Form 40
Tax Year 2019 - Form 40N
Tax Year 2019 - Form 40P
Tax Year 2018 - Form 40
Tax Year 2018 - Form 40N
Tax Year 2018 - Form 40P
Tax Year 2017 - Form 40
Tax Year 2017 - Form 40N
Tax Year 2017 - Form 40P
Tax Year 2016 - Form 40
Tax Year 2016 - Form 40N
Tax Year 2016 - Form 40P
Tax Year 2015 - Form 40
Tax Year 2015 - Form 40N
Tax Year 2015 - Form 40P
Tax Year 2014 and Earlier - Oregon Amended Schedule
Tax Year 2014 - Form 40
Tax Year 2014 - Form 40N
Tax Year 2014 - Form 40P
Tax Year 2013 - Form 40
Tax Year 2013 - Form 40N
Tax Year 2013 - Form 40P
Tax Year 2012 - Form 40
Tax Year 2012 - Form 40N
Tax Year 2012 - Form 40P

Check Your OR Tax Amendment Status

1. You can call the Oregon Department of Revenue at (800) 356-4222.
2. Contact the OR Department of Revenue

Oregon Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Oregon tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Oregon return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Oregon Tax Income Taxes Deadlines

Oregon Income Tax Penalties

Find out how Oregon Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.