Form OR-40-N (2023): Oregon Individual Income Tax Return for Nonresidents

Form OR-40N is an official document used by nonresidents to file their Oregon individual income tax return. Nonresidents are individuals who live outside of Oregon but have income sourced from within the state.

Who Needs to File Form OR-40N?

  • You are considered a nonresident if your domicile (permanent residence) is not located in Oregon.
  • You earned income from Oregon sources during the tax year, such as:
    1. Wages, salaries, and tips earned while working in Oregon (even if for a short period)
    2. Income from rental property located in Oregon
    3. Business income or loss from a business operating in Oregon
    4. Interest income from an Oregon bank or credit union

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

A. Federal Tax Return Information: You'll need your federal adjusted gross income (AGI) from your federal tax return (Form 1040).

B. Oregon Source Income: Gather all documents detailing your Oregon-sourced income, including W-2s, 1099s, and business income/loss statements.

C. Deductions and Credits: Oregon allows specific deductions and credits for nonresidents. Research and gather documentation if applicable (consult a tax professional for guidance).

D. Estimated Tax Payments: If you made estimated tax payments to Oregon during the year, include the details.

E. Personal Information: You'll need your Social Security number, mailing address, and contact information.

How to File Form OR-40N?

  • Download the Form OR-40N attached below.
  • The form can be filed electronically through eFile Oregon or mailed to the DOR address provided on the instructions.

Important Deadlines

  • Individual Filing Deadline: April 15th of the following year (April 15th, 2024 for tax year 2023).
  • Extension: If you need more time to file, you can request a six-month extension by submitting Form OR-40EXT before the original deadline.

To access the current year's Form OR 40-N, click here.