Oregon State Tax Forms

Oregon state tax forms are the official documents individuals and businesses use to report income, claim deductions and credits, and calculate tax owed or refunds with the Oregon Department of Revenue (DOR).

The specific form you must file depends on your residency status, type of income, and whether you are filing as an individual, business, or fiduciary.

Understanding which form applies to your situation helps ensure accurate reporting and prevents processing delays.

Common Individual Income Tax Forms

Oregon uses different individual income tax forms based on whether you lived in the state all year, part of the year, or earned Oregon-source income as a nonresident.

Primary Individual Returns

• Form OR-40 (Full-Year Resident Return)
  Used by taxpayers who lived in Oregon for the entire tax year. This form reports worldwide income, regardless of where it was earned.
• Form OR-40-P (Part-Year Resident Return)
  For individuals who moved into or out of Oregon during the year. It reports:
• Income earned while you were an Oregon resident, and
• Oregon-source income earned while you were a nonresident.
• Form OR-40-N (Nonresident Return)
  Filed by individuals who lived outside Oregon but had Oregon-source income, such as wages earned in Oregon, rental income from Oregon property, or income from an Oregon business.

Supporting Schedules

• Schedule OR-ASC (Additions, Subtractions, and Credits)
  Used with Form OR-40 to report Oregon-specific adjustments and credits, such as retirement income subtractions or energy credits.
• Schedule OR-ASC-NP
  Used with Forms OR-40-N and OR-40-P by nonresidents and part-year residents to detail additions, subtractions, and credits related to Oregon income.

Other Important Oregon Tax Forms

In addition to individual income tax returns, Oregon requires separate forms for estates, businesses, employers, and other tax obligations:

• Form 41 – Fiduciary Income Tax Return
  Used by estates and trusts with Oregon taxable income.
• Form 65 – Partnership Return of Income
  Filed by partnerships doing business in Oregon.
• Form OR-OC – Composite Return
  Allows pass-through entities to file and pay Oregon tax on behalf of eligible nonresident owners whose only Oregon income is from the entity.
• Form 132 and Forms OQ/OA – Employer Forms
  Used by employers to report employee information, state income tax withholding, and quarterly or annual payroll and unemployment insurance taxes.
• Form OR-706 – Oregon Estate Transfer Tax Return
  Required for estates that exceed Oregon’s estate tax filing threshold.

Where to Find Oregon Tax Forms

You can access Oregon tax forms and filing tools through several reliable sources:

• Oregon Department of Revenue Website
  Download current and prior-year forms, instructions, and publications directly from the official DOR forms page.
• Revenue Online
  The DOR’s secure online portal allows you to:
• File returns electronically
• Make payments and check balances
• View tax account information
• Access certain tax documents, such as Form 1099-G
• Use Direct File Oregon, a free e-file option for eligible taxpayers
• Third-Party Tax Software and Professional Preparers

Most commercial tax software programs and licensed tax professionals include all required Oregon forms and schedules as part of their filing services.

Recommended: File Electronically

The Oregon Department of Revenue encourages electronic filing (e-file) whenever possible. Electronic filing offers several advantages:

• Faster processing and quicker refunds
• Fewer errors due to built-in checks
• Immediate confirmation that your return was received
• Secure payment options and online account access
• Reduced paperwork and mailing delays

Eligible taxpayers may be able to file for free using Direct File Oregon or IRS-affiliated Free File software.

Bottom Line

Whether you are a resident, part-year resident, nonresident, or business owner, Oregon provides specific tax forms tailored to your situation.

Filing the correct form—and choosing electronic filing—helps ensure accuracy, speeds up refunds, and simplifies communication with the Oregon Department of Revenue.