Form OR40: Oregon Individual Income Tax Return for Full-year Residents

Form OR40, also known as the Oregon Individual Income Tax Return for Full-year Residents, is the official document used by Oregon residents to report their taxable income to the Oregon Department of Revenue (DOR) for the previous tax year.

Who Needs to File Form OR40?

• You must file Form OR40 if you were a resident of Oregon for the entire tax year (January 1st - December 31st).
• This includes individuals who:
  1. Earned income in Oregon (wages, salaries, tips, etc.)
  2. Received income from investments, rentals, or other sources located in Oregon
  3. Owe Oregon income tax, even if you didn't earn income in the state

What Information Do I Need Before Filing Form OR40?

To accurately complete Form OR40, you'll need to gather some key documents:

A. Federal Tax Return: A copy of your completed federal tax return (Form 1040, 1040EZ, or 1040A) and any relevant schedules.

B. Income Statements: W-2 forms from all employers, 1099 forms for miscellaneous income, and any other documentation related to your income sources.

C. Deductions and Credits: Documentation for deductions and credits you plan to claim, such as receipts for charitable contributions or proof of mortgage interest paid.

D. Social Security Numbers: Your Social Security number(s) and the Social Security numbers of any dependents you plan to claim.

Filing Options for Form OR40:

• Electronically: Oregon offers e-filing through its official website (https://www.oregon.gov/dor/pages/index.aspx) for a faster and more secure filing process.
• By Mail: You can mail a completed paper copy of Form OR40 along with any required attachments to the address provided on the form.

Important Deadlines:

• Individual Filing: The deadline to file your Oregon individual income tax return (Form OR40) is typically April 15th of the following year. However, it's always recommended to check the Oregon Department of Revenue website for any extensions or changes in deadlines.
• Estimated Tax Payments: If you expect to owe more than $1,000 in Oregon income tax, you may be required to make quarterly estimated tax payments throughout the year.