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Oregon Nonresident Individual Income Tax Return
Extracted from PDF file 2023-oregon-form-40n.pdf, last modified August 2021Nonresident Individual Income Tax Return
Clear form 2023 Form OR-40-N Oregon Department of Revenue Oregon Individual Income Tax Return for Nonresidents Page 1 of 11 • 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: Form OR-243 Federal Form 8379 Calculated with “as if” federal return Federal Form 8886 Short-year tax election Disaster relief Employment exception Military 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. 150-101-048 (Rev. 08-23-23, ver. 01) Married filing jointly 3. Married filing separately (enter spouse information above) 5. Qualifying surviving spouse 00542301010000 Deceased 2023 Form OR-40-N Page 2 of 11 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 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. 150-101-048 (Rev. 08-23-23, ver. 01) 00542301020000 2023 Form OR-40-N Page 3 of 11 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. Income Federal column (F) Oregon column (S) 7. Wages, salaries, and other pay for work from federal Form 1040 or 1040-SR, line 1z. Include all Forms W-2. 7F. , , 0 0 7S. , , 0 0 0 0 8S. , , 0 0 8. Interest income from Form 1040 or 1040-SR, line 2b. 8F. , , 9. Dividend income from Form 1040 or 1040-SR, line 3b. 9F. , , 0 0 9S. , , 0 0 10. State and local income tax refunds from federal Schedule 1, line 1. 10F. , , 0 0 10S. , , 0 0 11. Alimony received from federal Schedule 1, line 2a. 11F. , , 0 0 11S. , , 0 0 12. Business income or loss from federal Schedule 1, line 3. 12F. , , 0 0 12S. , , 0 0 13. Capital gain or loss from Form 1040 or 1040-SR, line 7. 13F. , , 0 0 13S. , , 0 0 14. Other gains or losses from federal Schedule 1, line 4. 14F. , , 0 0 14S. , , 0 0 15. IRA distributions from Form 1040 or 1040-SR, line 4b. 15F. 150-101-048 (Rev. 08-23-23, ver. 01) , , 0 0 15S. , , 00542301030000 0 0 2023 Form OR-40-N Page 4 of 11 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. Federal column (F) Oregon column (S) 16. Pensions and annuities from Form 1040 or 1040-SR, line 5b. 16F. , , 0 0 16S. , , 0 0 17. Schedule E income or loss from federal Schedule 1, line 5. 17F. , , 0 0 17S. , , 0 0 18. Farm income or loss from federal Schedule 1, line 6. 18F. , , 0 0 18S. , , 0 0 19. Social Security benefits from Form 1040 or 1040-SR, line 6b; and unemployment and other income from federal Schedule 1, lines 7 and 9. 19F. , , 0 0 19S. , , 0 0 , 0 0 20S. , , 0 0 20. Total income. Add lines 7 through 19. 20F. , Adjustments 21. IRA or SEP and SIMPLE contributions, from federal Schedule 1, lines 16 and 20. 21F. , , 0 0 21S. , , 0 0 22. Education deductions from federal Schedule 1, lines 11 and 21. 22F. , , 0 0 22S. , , 0 0 23. Moving expenses from federal Schedule 1, line 14. 23F. 150-101-048 (Rev. 08-23-23, ver. 01) , , 0 0 23S. , , 00542301040000 0 0 2023 Form OR-40-N Page 5 of 11 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. Federal column (F) Oregon column (S) 24. Deduction for self-employment tax from federal Schedule 1, line 15. 24F. , , 0 0 24S. , , 0 0 25. Self-employed health insurance deduction from federal Schedule 1, line 17. 25F. , , 0 0 25S. , , 0 0 26. Alimony paid from federal Schedule 1, line 19a. 26F. , , 0 0 26S. , , 0 0 , 0 0 27. Total adjustments from Schedule OR-ASC-NP, line A7 for the federal column and line A8 for the Oregon column. 27F. , , 0 0 27S. , 28. Total adjustments. Add lines 21 through 27. 28F. , , 0 0 28S. , , 0 0 0 0 29S. , , 0 0 29. Income after adjustments. Line 20 minus line 28. 29F. , , Additions 30. Total additions from Schedule OR-ASC-NP, line B7 for the federal column and line B8 for the Oregon column. 30F. , , 0 0 30S. , , 0 0 , 0 0 31S. , , 0 0 31. Income after additions. Add lines 29 and 30. 31F. 150-101-048 (Rev. 08-23-23, ver. 01) , 00542301050000 2023 Form OR-40-N Page 6 of 11 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. Federal column (F) Subtractions Oregon column (S) 32. Social Security and tier 1 Railroad Retirement Board benefits included on line 19F. , 32F. , 0 0 33. Total subtractions from Schedule OR-ASC-NP, line C7 for the federal column and line C8 for the Oregon column. , 33F. , 0 0 , 33S. 0 0 , 34. Income after subtractions. Line 31 minus lines 32 and 33. , 34F. , 0 0 , 34S. 0 0 , % 35. Oregon percentage (see instructions; not more than 100.0%).................................................................................... 35. Deductions and modifications 36. Amount from line 34S................................................................................................ 36. , , 0 0 37. Oregon itemized deductions. Enter your Oregon itemized deductions from Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0............... 37. , , 0 0 38. Standard deduction. Enter your standard deduction.............................................. 38. , , 0 0 You were: Standard deductions 38a. Single $2,605 65 or older 38b. Married filing jointly $5,210 Blind Your spouse was: Married filing separately $2,605 or $0 38c. 65 or older 38d. 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. 39. Enter the larger of line 37 or 38.................................................................................. 39. , , 0 0 40. 2023 federal tax liability (see instructions)............................................................... 40. , , 0 0 41. Total modifications from Schedule OR-ASC-NP, line D7........................................... 41. , , 0 0 42. Deductions and modifications multiplied by the Oregon percentage (see instructions)........................................................................................................ 42. , , 0 0 150-101-048 (Rev. 08-23-23, ver. 01) 00542301060000 2023 Form OR-40-N Page 7 of 11 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. Deductions and modifications (continued) 43. Charitable art donation (see instructions).................................................................. 43. , , 0 0 44. Total deductions and modifications. Add lines 42 and 43......................................... 44. , , 0 0 45. Oregon taxable income. Line 36 minus line 44. If line 44 is more than line 36, enter 0........................................................................................................... 45. , , 0 0 , , 0 0 Oregon tax 46. Tax. Check the appropriate box if you’re using an alternative method to calculate your tax (see instructions).......................................................................... .46. 46a. Schedule OR-FIA-40-N 46b. Worksheet FCG 46c. Schedule OR-PTE-NR 47. Interest on certain installment sales......................................................................... .47. , , 0 0 48. Total tax recaptures from Schedule OR-ASC-NP, line E5.......................................... 48. , , 0 0 49. Total additions to tax. Line 47 plus line 48................................................................. 49. , , 0 0 50. Total tax before credits. Add lines 46 and 49............................................................ 50. , , 0 0 51. Exemption credit (see instructions)........................................................................... .51. , , 0 0 52. Total standard credits from Schedule OR-ASC-NP, line F16.................................... .52. , , 0 0 53. Total standard credits. Add lines 51 and 52............................................................. .53. , , 0 0 54. Tax minus standard credits. Line 50 minus line 53. If line 53 is more than line 50, enter 0.......................................................................................................... .54. , , 0 0 55. Total carryforward credits used this year from Schedule OR-ASC-NP, line G9. Line 55 can’t be more than line 54 (see Schedule OR-ASC and OR-ASC-NP Instructions).......................................................................................... 55. , , 0 0 Standard and carryforward credits 150-101-048 (Rev. 08-23-23, ver. 01) 00542301070000 2023 Form OR-40-N Page 8 of 11 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. Standard and carryforward credits (continued) 56. Tax after standard and carryforward credits. Line 54 minus line 55......................... 56. , , 0 0 Payments and refundable credits 57. Oregon income tax withheld. Include a copy of your Forms W-2 and 1099......... .57. , , 0 0 58. Amount applied from your prior year’s tax refund.................................................... .58. , , 0 0 59. Estimated tax payments for 2023. Include all estimated payments you made by April 15, 2024, including any extension payment or tax withheld from real estate transactions. Do not include the amount you already reported on line 58............... .59. , , 0 0 60. Tax payments from a pass-through entity................................................................ .60. , , 0 0 61. Earned income credit (see instructions).................................................................... .61. , , 0 0 62. Oregon Kids Credit (see instructions)....................................................................... 62. , , 0 0 63. Kicker (Oregon surplus credit). Enter your kicker credit amount (see instructions). If you elect to donate your kicker to the State School Fund, enter 0 and see line 79................................................................................................................ .63. , , 0 0 64. Total refundable credits from Schedule OR-ASC-NP, line H7.................................. .64. , , 0 0 65. Total payments and refundable credits. Add lines 57 through 64............................ .65. , , 0 0 66. Overpayment of tax. If line 56 is less than line 65, you overpaid. Line 65 minus line 56................................................................................................ .66. , , 0 0 67. Net tax. If line 56 is more than line 65, you have tax to pay. Line 56 minus line 65................................................................................................ .67. , , 0 0 68. Penalty and interest for filing or paying late (see instructions)................................. .68. , , 0 0 Tax to pay or refund 150-101-048 (Rev. 08-23-23, ver. 01) 00542301080000 2023 Form OR-40-N Page 9 of 11 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. , , 0 0 70. Total penalty and interest due. Add lines 68 and 69................................................. .70. , , 0 0 71. Net tax including penalty and interest. Line 67 plus line 70................................................... This is the amount you owe..71. , , 0 0 72. Overpayment less penalty and interest. Line 66 minus line 70................................................................This is your refund..72. , , 0 0 73. Estimated tax. Fill in the portion of line 72 you want applied to your open estimated tax account.............................................................................................. .73. , , 0 0 74. Charitable checkoff donations from Schedule OR-DONATE, line 30........................ 74. , , 0 0 75. Oregon 529 college savings plan deposits from Schedule OR-529, line 5............... 75. , , 0 0 76. Total. Add lines 73 through 75. The total can’t be more than your refund on line 72................................................................................................................... 76. , , 0 0 77. Net refund. Line 72 minus line 76..................................... This is your net refund..77. , , 0 0 69. Interest on underpayment of estimated tax. Include Form OR-10......................... .69. Exception number from Form OR-10, line 1: 69a. Check box if you annualized: 69b. Direct deposit 78. 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 79. If you elect to donate your kicker to the State School Fund, check this box........... .79a. Complete the kicker worksheet in the instructions and enter the amount here...............................................................This election is irrevocable. 79b. 150-101-048 (Rev. 08-23-23, ver. 01) , , 00542301090000 0 0 2023 Form OR-40-N Oregon Department of Revenue Page 10 of 11 • 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 / Preparer license number Preparer phone Date (MM/DD/YYYY) / 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 70) • Online: www.oregon.gov/dor. • By mail: Payable to the Oregon Department of Revenue. Write “2023 Oregon Form OR-40-N” and the last four digits of your SSN or ITIN on your check or money order. If you include 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. 150-101-048 (Rev. 08-23-23, ver. 01) 00542301100000 2023 Form OR-40-N Oregon Department of Revenue Page 11 of 11 • 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. 150-101-048 (Rev. 08-23-23, ver. 01) 00542301110000
2023 Form OR-40-N, Oregon Individual Income Tax Return for Full-year Residents, 150-101-048
More about the Oregon Form 40N Individual Income Tax Nonresident TY 2023
If you are a nonresident of Oregon who makes income from Oregon, and therefore need to file an income tax form, file Form 40N as well as any other tax forms you are required to file.
Form 40N requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Nonresident Individual Income Tax Return in January 2024, so this is the latest version of Form 40N, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 40N directly from TaxFormFinder. You can print other Oregon tax forms here.
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File Now with TurboTaxRelated 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 40N.
| Form Code | Form Name |
|---|---|
| Form OR-40N Instructions | Individual Income Tax Return Instructions for Nonresident / Part-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 40N from the Department of Revenue in January 2024.
Form 40N is an Oregon Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
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 40N
We have a total of thirteen past-year versions of Form 40N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 40N
2023 Form OR-40-N, Oregon Individual Income Tax Return for Full-year Residents, 150-101-048
2022 Form 40N
2022 Form OR-40-N, Oregon Individual Income Tax Return for Full-year Residents, 150-101-048
2021 Form 40N
2021 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2020 Form 40N
2020 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2019 Form 40N
2019 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2018 Form 40N
2018 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2017 Form 40N
2017 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2015 Form 40N
2015 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2014 Form 40N
2014 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2013 Form 40N
2013 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2012 Form 40N
2012 Form 40-EXT, Application for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165
2011 Form 40N
2011 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-1010-048
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