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Oregon Tax Resources

Governor: Ted Kulongoski
Income Tax Revenue (2007): $7,742,862,000.00
Oregon Population 3,735,549

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Free E-Filing for Oregon with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Oregon. Oregon is a sponsor of the Free File program therefore Oregon's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

Oregon Mailing Address

Wondering where to mail your Oregon taxes? Here's the address:

Tax to Pay:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940

Refund Return and No Tax Due:
Refund
PO Box 14700
Salem OR 97309-0930



Oregon Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Oregon.

Oregon Residents

If your domicile home was in Oregon for the entire year of if you maintained a residence in Oregon and lived in Oregon for more than 200 days you are a resident of Oregon. If you are a resident of Oregon you will need to file a Oregon resident income tax return if your income exceeds the amount listed in the Income Chart (attached below). To file your resident return use Form-40 (attached below). For more information or assistance on how to file a resident return with Oregon see Form-40 Packet (attached below).

Related Tax Forms

  • Form-40 - OREGON INDIVIDUAL INCOME TAX RETURN Full-Year Residents Only

Oregon Residents who lived in Oregon for part of the year

If your domicile (permanent) home was in Oregon for only part of the year, perhaps due to you moving into or out of Oregon in the past year, you are a part-year resident. If you are a part-year resident of Oregon you will be taxed on all income earned, regardless of where it was earned, while you were a resident or Oregon and all income from Oregon sources while you were a nonresident. If you are a part year resident and your gross income exceeds the amounts in the Income Chart (attached below) you will need to file an Oregon part-year resident return. To file an Oregon part-year resident return use Form-40P (attached below). For additional information or assistance see Form-40P instructions.

Related Tax Forms

  • Form-40P - OREGON Individual Income Tax Return FOR PART-YEAR RESIDENTS

Oregon Residents who work in another state

If your domicile home was in Oregon for the entire year of if you maintained a residence in Oregon and lived in Oregon for more than 200 days you are a resident of Oregon. If you are a resident of Oregon you will need to file a Oregon resident income tax return if your income exceeds the amount listed in the Income Chart (attached below). To file your resident return use Form-40 (attached below). For more information or assistance on how to file a resident return with Oregon see Form-40 Packet (attached below).

If you are a resident of Oregon but worked in another state you will need to pay taxes to Oregon on that income because Oregon taxes all income its residents make regardless of where the income was earned. However the state you worked in may also tax the income because the other state taxes all income that was earned in it. This means that this income will face dual taxation. To avoid this income being taxed twice Oregon has a credit available for its residents that work in another state. More information on this credit and how to qualify for this credit can be found on http://www.oregon.gov/DOR/PERTAX/2009_piti/credits_inc_tax_paid_another_state.shtml.

Related Tax Forms

  • Form-40 - OREGON INDIVIDUAL INCOME TAX RETURN Full-Year Residents Only

Nonresidents who work in Oregon

If your domicile (permanent) home was home was outside of Oregon the entire year you are a nonresident of Oregon. If you are nonresident of Oregon and you made more income than allowed for your status (which can be found by looking at the Income Chart, attached below) you need to file a non-resident return with Oregon. You can see what counts as taxable income by seeing the Sources Chart (attached below). To file a nonresident return with Oregon use From-40N. For additional information or assistance see Form-40N Instructions (attached below).

Related Tax Forms

  • Form-40N - OREGON Individual Income Tax Return FOR NONRESIDENTS

Nonresidents who sold property in Oregon

If your domicile (permanent) home was home was outside of Oregon the entire year you are a nonresident of Oregon. If you are nonresident of Oregon and you made more income than allowed for your status (which can be found by looking at the Income Chart, attached below) you need to file a non-resident return with Oregon. You can see what counts as taxable income by seeing the Sources Chart (attached below). To file a nonresident return with Oregon use From-40N. For additional information or assistance see Form-40N Instructions (attached below).

Related Tax Forms

  • Form-40N - OREGON Individual Income Tax Return FOR NONRESIDENTS

Oregon Tax Forms

  • Form 40 - Oregon Individual Income Tax Return (The Long Form)
  • Form 40S - Oregon Individual Income Tax Return (The Short Form)
  • Form 40N - Oregon Non-Resident Form
  • Form 40P - Oregon Part-Year Resident Form
  • Schedule Depreciation - Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
  • Form 10 - Underpayment Oregon Estimated Tax
  • Form-40 - OREGON INDIVIDUAL INCOME TAX RETURN Full-Year Residents Only
  • Form-40P - OREGON Individual Income Tax Return FOR PART-YEAR RESIDENTS
  • Form-40N - OREGON Individual Income Tax Return FOR NONRESIDENTS

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