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

Form OR-40N is an official document used by nonresidents to report and potentially pay income tax on income earned within the state of Oregon. Nonresidents are individuals who do not live in Oregon for most of the year or do not maintain a permanent home there.

Who Should File Form OR-40N?

  • You generally need to file Form OR-40N if you are a nonresident who earned income from Oregon sources during the tax year. Here are some specific examples:

    1. Wages, salaries, and tips earned while working in Oregon
    2. Income from rental property located in Oregon
    3. Interest income from an Oregon bank account
    4. Business income earned in Oregon (if you have a business entity registered in Oregon)
  • You may also want to file Form OR-40N to claim a refund of Oregon income tax withheld from your wages.

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

  • Your federal tax return information (including filing status and adjusted gross income)
  • Details of your Oregon income sources and amounts
  • Documentation of any deductions or credits you may be eligible for
  • Your Social Security number or Individual Taxpayer Identification Number (ITIN)
  • Banking information for direct deposit of any potential refund

Where Can I Find Form OR-40N?

You can download Form OR-40N and its instructions attached below.

How Do I File Form OR-40N?

  • You can file Form OR-40N electronically through the Department of Revenue's website or by mail. Instructions for both methods are available online.
  • The deadline to file Form OR-40N is typically the same as the federal tax filing deadline (usually April 15th of the following year). However, extensions may be available under certain circumstances.