How to File an Oregon Amended Tax Tax Return

Attention for Tax Year 2020: If you claimed unemployment benefits in 2020, know that the American Rescue Plan, signed into law on March 11, 2021, made the first $10,200 of unemployment compensation tax exempt. States are handing unemployment in their own ways, either conforming or decoupling. The state of Oregon has confirmed that taxpayers do not need to do anything in order to claim a refund if they filed before this tax change was signed into law. You do not need to file an amendment. The state tax agency will issue refunds to those who have filed prior to March 15, 2021, when these changes were implemented into tax preparation systems.

If you need to change or amend an accepted Oregon State Income Tax Return for the current or previous Tax Year, you need to complete Form 40 (residents), Form 40N (nonresidents), or Form 40P (part-year residents). Forms 40, 40N, and 40P are Forms used for the Tax Amendment. You can prepare a 2020 Oregon Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Oregon Tax Agency, thus you should file an Oregon Amendment within one year.

Function

Description

Oregon Tax Deadlines, Forms, Extension, Penalties

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 2020 OR + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and Oregon Tax Returns

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 2020 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 2020 only: Prepare online on eFile.com until Oct. 15, 2021. 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 2020 - 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 2020: 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.

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.

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