Oregon 40 Instructions


The state of Oregon taxes all income earned within it. State tax returns are filed using the Oregon Form 40 or one of its alternatives. The form is a standard one that may be filled out by hand or electronically filed with the Department of Revenue. This form must be completed after your federal tax return is calculated, as it requires amounts from it. The Form 40 may also be used to amend, or change, your original filing.

  • Complete name and address information at the top of the form. For joint returns, the husband is listed first. Select your tax filing status. The options are single, head of household, married filing joint, married filing separately, qualifying widow(er) with dependent child and registered domestic partner filing joint or separately. See the instruction booklet in Resources for definitons of filing status.

  • Calculate your standard or itemized deduction amount. Itemized deductions are calculated on a Schedule A form and allow taxpayers to lower taxable income by subtracting items such as medical expenses and home mortgages. Many taxpayers do not qualify for these deductions and therefore choose the standard deduction, a set amount based on filing status. This amount may also be raised if either you or your spouse is at least 65 or blind. See the table in Resources for the correct amount.

  • Enter wages from your W-2 form. If you received income from a job, your employer will have provided you with a report called on a W-2 form. The correct wage amount will be listed in the box labeled "State Wages."

  • Calculate and enter your federal tax liability. The link in Resources has a worksheet for calculating this total. It is a subtraction to your Oregon taxable income. On line 29, you will calculate your actual tax. Tables are included in the Resource link for locating your tax. They are organized by taxable income and filing status.

  • Include any applicable tax credits to the form. These credits reduce the amount of tax you pay and are found in the instructions in Resources.

  • Total your tax payments and any refundable credits you qualify for. Tax payments can be found on income forms such as the W-2. Qualifying credits are listed in the instructions in the Resource link.

  • Select a charity to donate part or all of your refund to. If desired, there is a list of charities you may elect to donate your refund to. You can specify the amount and even look up additional charity codes if the one you wish to give to is not on the form. See the instructions in Resources for additional information.

  • Enter account information for direct deposit of tax refund. If you are expecting a refund, both your account and routing number are required to process.

  • Sign and date the Oregon tax Form 40. Include a current phone number in case the Department of Revenue needs to contact you about your form. If you're filing a return with another taxpayer, both must sign and date the form.

  • Return the Oregon Form 40 to the appropriate address. If you're paying taxes, the address is Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940.

    For a refund, return it to REFUND,

    PO Box 14700, Salem, OR 97309-0930. Forms can also be electronically filed, which results in a faster refund. See Resources for additional information about e-filing.

Tips & Warnings

  • For assistance with your Oregon Form 40, you may contact the Department of Revenue at 1-800-356-4222.
  • The Oregon Form 40 is not appropriate for all taxpayers.


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