Form OR-40-P (2023): Individual Income Tax Return for Part-year Residents

The Oregon Individual Income Tax Return for Part-year Residents, also known as Form OR-40P, is a document used by individuals who were not residents of Oregon for the entire tax year but still earned income within the state.

What is Form OR-40-P?

Form OR-40-P is the Oregon Individual Income Tax Return specifically designed for part-year residents. It allows you to report your income earned in Oregon during the tax year, while also considering income earned in other states where you resided.

Who Should Use Form OR-40-P?

A. Part-Year Residents: This includes individuals who moved to or from Oregon during the tax year.

B. Military Personnel: Active military stationed in Oregon for part of the year may also need to file this form.

C. Students: Students attending school in Oregon for part of the year might fall under this category.

Note: If you were a resident of Oregon for the entire tax year, you should use Form OR-40 (Individual Income Tax Return for Full-year Residents).

Key Points to Remember About Form OR-40-P:

A. Filing Deadline: The deadline to file Form OR-40-P is typically the same as the federal income tax filing deadline, which is usually April 15th of the following year. However, extensions may be available.

B. Filing Electronically: The Oregon Department of Revenue encourages electronic filing of Form OR-40-P. This is a faster and more secure way to file your return.

C. Tax Resources: The Oregon Department of Revenue provides various resources to help you understand and complete Form OR-40-P. These resources include instructions, publications, and online tutorials.

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