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Oregon Resident Individual Income Tax Return
Extracted from PDF file 2023-oregon-form-40.pdf, last modified August 2021Resident Individual Income Tax Return
Clear form 2023 Form OR-40 Oregon Department of Revenue Oregon Individual Income Tax Return for Full-year Residents Page 1 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Space for 2-D barcode—do not write in box below Fiscal year ending date (MM/DD/YYYY) / / Extension filed Form OR-24 Amended return. If amending for an NOL tax year (YYYY) NOL, tax year the NOL was generated: Federal Form 8379 Calculated with “as if” federal return Federal Form 8886 Short-year tax election Disaster relief Form OR-243 Initial First name Date of birth (MM/DD/YYYY) / / Last name Social Security number (SSN) First time using this SSN (see instructions) Initial Spouse first name Applied for ITIN Deceased Spouse date of birth (MM/DD/YYYY) / / Spouse last name Spouse SSN First time using this SSN (see instructions) Applied for ITIN Current mailing address City State Country Phone ZIP code Filing Status (check only one box) 1. Single 4. Head of household (with qualifying dependent) 2. 150-101-040 (Rev. 08-23-23, ver. 01) Married filing jointly 3. Married filing separately (enter spouse information above) 5. Qualifying surviving spouse 00462301010000 Deceased 2023 Form OR-40 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Page 2 of 8 Last name SSN Note: Reprint page 1 if you make changes to this page. Exemptions 6a. Credits for yourself..........................................................................................................................................................................................6a. Check boxes that apply: Severely disabled Regular Someone else can claim you as a dependent 6b. Credits for your spouse..................................................................................................................................................................................6b. Check boxes that apply: Severely disabled Regular Someone else can claim you as a dependent Dependents List your dependents in order from youngest to oldest. If you have more than three dependents, complete Schedule OR-ADD-DEP. Include the schedule with your return. Initial Dependent 1: First name Dependent 1: Date of birth (MM/DD/YYYY) / / Dependent 2: Date of birth (MM/DD/YYYY) Dependent 1: Check if child has a qualifying disability Initial Dependent 2: Last name Code * Dependent 2: SSN / Dependent 2: Check if child has a qualifying disability Initial Dependent 3: First name Dependent 3: Date of birth (MM/DD/YYYY) / Code * Dependent 1: SSN Dependent 2: First name / Dependent 1: Last name Dependent 3: SSN / Dependent 3: Last name Code * Dependent 3: Check if child has a qualifying disability *Dependent relationship code (see instructions). 6c. Total number of dependents................................................................................................................................................................... 6c. 6d. Total number of dependent children with a qualifying disability (see instructions).................................................................................6d. 6e. Total exemptions. Add lines 6a through 6d.................................................................................................................................. Total. 6e. 150-101-040 (Rev. 08-23-23, ver. 01) 00462301020000 2023 Form OR-40 Page 3 of 8 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. SSN Last name Note: Reprint page 1 if you make changes to this page. Taxable income 7. Federal adjusted gross income from federal Form 1040, 1040-SR, or 1040-NR, line 11; or 1040-X, line 1C (see instructions)............................................... 7. , , 0 0 8. Total additions from Schedule OR-ASC, line A5......................................................... 8. , , 0 0 9. Income after additions. Add lines 7 and 8................................................................... 9. , , 0 0 10. 2023 federal tax liability (see instructions).............................................................. .10. , , 0 0 11. Social Security amount on federal Form 1040 or 1040-SR, line 6b.......................... 11. , , 0 0 12. Oregon income tax refund included in federal income.............................................. 12. , , 0 0 13. Total subtractions from Schedule OR-ASC, line B7.................................................. 13. , , 0 0 14. Total subtractions. Add lines 10 through 13.............................................................. 14. , , 0 0 15. Income after subtractions. Line 9 minus line 14........................................................ 15. , , 0 0 16. Oregon itemized deductions. Enter your Oregon itemized deductions from Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0............... 16. , , 0 0 17. Standard deduction. Enter your standard deduction.............................................. 17. , , 0 0 Subtractions Deductions You were: Standard deductions 17a. Single $2,605 65 or older 17b. Married filing jointly $5,210 Blind Your spouse was: Married filing separately $2,605 or $0 17c. 65 or older 17d. Qualifying surviving spouse $5,210 Blind Head of household $4,195 See instructions if you are age 65 or older, blind, or if someone can claim you as a dependent. See instructions if you are married filing separately. 18. Enter the larger of line 16 or 17.................................................................................. 18. , , 0 0 19. Oregon taxable income. Line 15 minus line 18. If line 18 is more than line 15, enter 0........................................................................................................... 19. , , 0 0 150-101-040 (Rev. 08-23-23, ver. 01) 00462301030000 2023 Form OR-40 Page 4 of 8 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. SSN Last name Note: Reprint page 1 if you make changes to this page. Oregon tax , 20. Tax (see instructions)................................................................................................. 20. , 0 0 Check the appropriate box if you’re using an alternative method to calculate your tax: 20a. Schedule OR-FIA-40 20b. Worksheet FCG 20c. Schedule OR-PTE-FY 21. Interest on certain installment sales.......................................................................... 21. , , 0 0 22. Total tax recaptures from Schedule OR-ASC, line C5............................................... 22. , , 0 0 23. Total additions to tax. Line 21 plus line 22................................................................. 23. , , 0 0 24. Total tax before credits. Add lines 20 and 23............................................................ 24. , , 0 0 25. Exemption credit. If the amount on line 7 is $100,000 or less, multiply your total exemptions on line 6e by $236. Otherwise, see instructions.................................... 25. , , 0 0 26. Political contribution credit. See limits in instructions............................................ 26. , , 0 0 27. Total standard credits from Schedule OR-ASC, line D16.......................................... 27. , , 0 0 28. Total standard credits. Add lines 25 through 27........................................................ 28. , , 0 0 , , 0 0 Line 30 can’t be more than line 29 (see Schedule OR-ASC instructions)................. 30. , , 0 0 31. Tax after standard and carryforward credits. Line 29 minus line 30............................ 31. , , 0 0 Standard and carryforward credits 29. Tax minus standard credits. Line 24 minus line 28. If line 28 is more than line 24, enter 0........................................................................................................... 29. 30. Total carryforward credits used this year from Schedule OR-ASC, line E9. 150-101-040 (Rev. 08-23-23, ver. 01) 00462301040000 2023 Form OR-40 Page 5 of 8 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. SSN Last name Note: Reprint page 1 if you make changes to this page. Payments and refundable credits 32. Oregon income tax withheld. Include a copy of your Forms W-2 and 1099......... .32. , , 0 0 33. Amount applied from your prior year’s tax refund..................................................... 33. , , 0 0 34. Estimated tax payments for 2023. Include all estimated payments you made by April 15, 2024, including any extension payment (see instructions). Do not include the amount on line 33........................................................................ 34. , , 0 0 35. Tax payments from a pass-through entity................................................................. 35. , , 0 0 36. Earned income credit (see instructions)..................................................................... 36. , , 0 0 37. Oregon Kids Credit (see instructions)........................................................................ 37. , , 0 0 (see instructions). If you elect to donate your kicker to the State School Fund, enter 0 and see line 55........................................................... 38. , , 0 0 39. Total refundable credits from Schedule OR-ASC, line F7......................................... 39. , , 0 0 40. Total payments and refundable credits. Add lines 32 through 39............................. 40. , , 0 0 41. Overpayment of tax. If line 31 is less than line 40, you overpaid. Line 40 minus line 31................................................................................................. 41. , , 0 0 42. Net tax. If line 31 is more than line 40, you have tax to pay. Line 31 minus line 40................................................................................................. 42. , , 0 0 43. Penalty and interest for filing or paying late (see instructions).................................. 43. , , 0 0 44. Interest on underpayment of estimated tax. Include Form OR-10.......................... 44. , , 0 0 38. Kicker (Oregon surplus credit). Enter your kicker credit amount Tax to pay or refund Exception number from Form OR-10, line 1 150-101-040 (Rev. 08-23-23, ver. 01) 44a. Check box if you annualized: 44b. 00462301050000 2023 Form OR-40 Page 6 of 8 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. SSN Last name Note: Reprint page 1 if you make changes to this page. Tax to pay or refund (continued) 45. Total penalty and interest due. Add lines 43 and 44................................................. 45. , , 0 0 Line 42 plus line 45................................................... This is the amount you owe..46. , , 0 0 47. Overpayment less penalty and interest. Line 41 minus line 45................................................................This is your refund..47. , , 0 0 48. Estimated tax. Fill in the portion of line 47 you want applied to your open estimated tax account............................................................................................... 48. , , 0 0 49. Charitable checkoff donations from Schedule OR-DONATE, line 30........................ 49. , , 0 0 50. Political party $3 checkoff......................................................................................... 50. , , 0 0 51. Oregon 529 college savings plan deposits from Schedule OR-529, line 5............... 51. , , 0 0 52. Total. Add lines 48 through 51. Line 52 can’t be more than your refund on line 47........................................................................................................ 52. , , 0 0 53. Net refund. Line 47 minus line 52..................................... This is your net refund..53. , , 0 0 46. Net tax including penalty and interest. Party code: 50a. You 50b. Spouse Direct deposit 54. For direct deposit of your refund, see instructions. Check the box if the final deposit destination is outside the United States: Type of account: Account information: Checking or Routing number Account number Savings Kicker donation 55. If you elect to donate your kicker to the State School Fund, check this box........... .55a. Complete the kicker worksheet in the instructions and enter the amount here.............................................................. This election is irrevocable. 55b. 150-101-040 (Rev. 08-23-23, ver. 01) , , 00462301060000 0 0 2023 Form OR-40 Page 7 of 8 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. SSN Last name Note: Reprint page 1 if you make changes to this page. Sign here. Under penalty of false swearing, I declare that the information in this return and any attachments is true, correct and complete. Your signature X Date (MM/DD/YYYY) / / Spouse signature X Date (MM/DD/YYYY) / / Signature of preparer other than taxpayer X Date (MM/DD/YYYY) / Preparer phone Preparer license number / Preparer first name Initial Preparer last name Preparer address City State ZIP code Signing this return does not grant your preparer the right to represent you or make decisions on your behalf. For more information, see the instructions for the Tax Information Authorization and Power of Attorney for Representation form on our website. Important: Include a copy of your federal Form 1040, 1040-SR, 1040-X, or 1040-NR. We may adjust your return without it. Pay the amount due (shown on line 45) • Online: www.oregon.gov/dor. • By mail: Payable to the Oregon Department of Revenue. Write “2023 Oregon Form OR-40” and the last four digits of your SSN or ITIN on your check or money order. If you include a payment with your return, don’t include Form OR-40-V payment voucher. Mail your return • • Non-2-D barcode. If the large 2-D barcode box on the first page of this form is blank: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940. — Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930. 2-D barcode. If the large 2-D barcode box on the first page of this form is filled in: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463. — Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460. 150-101-040 (Rev. 08-23-23, ver. 01) 00462301070000 2023 Form OR-40 Page 8 of 8 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. SSN Last name Note: Reprint page 1 if you make changes to this page. Amended statement. Complete this section only if you’re amending your 2023 return or filing with a new SSN. If filing an amended return, use this space to explain what you’re changing. Include the return line numbers and the reason for each change. If your filing status has changed, explain why. Include all supporting forms and schedules when you file your amended return, even if you haven’t changed anything on them. If filing with a new SSN, enter your former identification number. 150-101-040 (Rev. 08-23-23, ver. 01) 00462301080000
2023 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
More about the Oregon Form 40 Individual Income Tax Extension TY 2023
Form 40 is the general income tax return for Oregon residents. Form 40 can be eFiled, or a paper copy can be filed via mail.
We last updated the Resident Individual Income Tax Return in January 2024, so this is the latest version of Form 40, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 40 directly from TaxFormFinder. You can print other Oregon tax forms here.
Related Oregon Individual Income Tax Forms:
TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form 40.
| Form Code | Form Name |
|---|---|
| Form OR-40 Instructions | Individual Income Tax Return Instructions for Full-year Residents |
| Form 40-ESV | Estimated Income Tax Payment Voucher |
| Form 40N | Nonresident Individual Income Tax Return |
| Form 40-V | Payment Voucher for Income Tax |
| Form 40-EXT | Application for Automatic Extension of Time to File Individual Tax Return |
| Form OR-40N Instructions | Individual Income Tax Return Instructions for Nonresident / Part-year Resident |
| Form 40P | Part-Year Resident Individual Income Tax Return |
| Form FIA-40 | Income Averaging (full-year resident) |
| Form FIA-40N | FIA-40P and Schedule Z Farm Income Averaging |
View all 51 Oregon Income Tax Forms
Form Sources:
Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form 40 from the Department of Revenue in January 2024.
Form 40 is an Oregon Individual Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oregon Form 40
We have a total of thirteen past-year versions of Form 40 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 40
2023 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2022 Form 40
2022 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2021 Form 40
2021 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2020 Form 40
2020 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2019 Form 40
2019 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2018 Form 40
2018 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2017 Form 40
2017 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2016 Form 40
2016 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2015 Form 40
2015 Form 40, Oregon Individual Income Tax Return for Full-year Residents Only, 150-101-040
2014 Form 40
2014 Form 40, Oregon Individual Income Tax Return, Full-Year Residents Only, 150-101-040
2013 Form 40
2013 Form 40, Oregon Individual Income Tax Return, Full-Year Residents Only, 150-101-040
2012 Form 40
Form 243, Claim to Refund Due a Deceased Person, 150-101-032
2011 Form 40
2011 Form 40, Oregon Individual Income Tax Return, Full-Year Residents Only, 150-101-040
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