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Oregon Part-Year Resident Individual Income Tax Return
Extracted from PDF file 2023-oregon-form-40p.pdf, last modified August 2021Part-Year Resident Individual Income Tax Return
Clear form 2023 Form OR-40-P Oregon Department of Revenue Oregon Individual Income Tax Return for Part-year Residents 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: Federal Form 8379 Calculated with “as if” federal return Federal Form 8886 Short-year tax election Disaster relief Employment exception Military Form OR-243 From (MM/DD/YYYY) Oregon resident dates: / To (MM/DD/YYYY) / / Initial First name / Date of birth (MM/DD/YYYY) / / Last name Social Security number (SSN) First time using this SSN (see instructions) Spouse first name Initial 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 150-101-055 (Rev. 08-23-23, ver. 01) ZIP code 00612301010000 Deceased 2023 Form OR-40-P 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. Filing Status (check only one box) 1. Single 4. Head of household (with qualifying dependent) 2. Married filing jointly 3. Married filing separately (enter spouse information on page 1) 5. Qualifying surviving spouse 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 and include Schedule OR-ADD-DEP. 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. 150-101-055 (Rev. 08-23-23, ver. 01) 00612301020000 2023 Form OR-40-P 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. 6e. Total exemptions. Add lines 6a through 6d.................................................................................................................................. Total. 6e. 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. 150-101-055 (Rev. 08-23-23, ver. 01) , , 0 0 14S. , , 00612301030000 0 0 2023 Form OR-40-P 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) 15. IRA distributions from Form 1040 or 1040-SR, line 4b. 15F. , , 0 0 15S. , , 0 0 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. 150-101-055 (Rev. 08-23-23, ver. 01) , , 0 0 22S. , , 00612301040000 0 0 2023 Form OR-40-P 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. Adjustments (continued) Federal column (F) Oregon column (S) 23. Moving expenses from federal Schedule 1, line 14. 23F. , , 0 0 23S. , , 0 0 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. 150-101-055 (Rev. 08-23-23, ver. 01) , , 0 0 30S. , , 00612301050000 0 0 2023 Form OR-40-P 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) Additions (continued) 31. Income after additions. Add lines 29 and 30. , 31F. , Oregon column (S) 0 0 , 31S. , 0 0 , 0 0 Subtractions 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. 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 34F................................................................................................. 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 0 150-101-055 (Rev. 08-23-23, ver. 01) 00612301060000 2023 Form OR-40-P 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) 41. Total modifications from Schedule OR-ASC-NP, line D7........................................... 41. , , 0 0 42. Add lines 39, 40, and 41............................................................................................ 42. , , 0 0 43. Taxable income. Line 36 minus line 42. If line 42 is more than line 36, enter 0......... 43. , , 0 0 , , 0 0 Oregon tax 44. Tax. Check the appropriate box if you’re using an alternative method to calculate your tax (see instructions).......................................................................... .44. 44a. Schedule OR-FIA-40-P 44b. Worksheet FCG 44c. Schedule OR-PTE-PY 45. Oregon income tax. Line 44 multiplied by the Oregon percentage from line 35 (see instructions)................................................................................... .45. , , 0 0 46. Interest on certain installment sales.......................................................................... 46. , , 0 0 47. Total tax recaptures from Schedule OR-ASC-NP, line E5.......................................... 47. , , 0 0 48. Total additions to tax. Line 46 plus line 47................................................................. 48. , , 0 0 49. Total tax before credits. Add lines 45 and 48............................................................ 49. , , 0 0 50. Exemption credit (see instructions)........................................................................... .50. , , 0 0 51. Total standard credits from Schedule OR-ASC-NP, line F16.................................... .51. , , 0 0 52. Total standard credits. Add lines 50 and 51............................................................. .52. , , 0 0 53. Tax minus standard credits. Line 49 minus line 52. If line 52 is more than line 49, enter 0.......................................................................................................... .53. , , 0 0 Standard and carryforward credits 150-101-055 (Rev. 08-23-23, ver. 01) 00612301070000 2023 Form OR-40-P 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. tandard and carryforward credits (continued) S 54. Total carryforward credits used this year (Schedule OR-ASC-NP, line G9). Line 54 can’t be more than line 53 (Schedule OR-ASC and OR-ASC-NP Instructions)........ 54. , , 0 0 55. Tax after standard and carryforward credits. Line 53 minus line 54.......................... 55. , , 0 0 56. Oregon income tax withheld. Include a copy of your Forms W-2 and 1099......... .56. , , 0 0 57. Amount applied from your prior year’s tax refund.................................................... .57. , , 0 0 58. 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 57............... .58. , , 0 0 59. Tax payments from a pass-through entity................................................................ .59. , , 0 0 60. Earned income credit (see instructions).................................................................... .60. , , 0 0 61. Oregon Kids Credit (see instructions)........................................................................ 61. , , 0 0 62. Kicker (Oregon surplus credit). Enter your kicker credit amount (see instructions). To donate your kicker to the State School Fund, enter 0 and see line 78......... .62. , , 0 0 63. Total refundable credits from Schedule OR-ASC-NP, line H7.................................. .63. , , 0 0 64. Total payments and refundable credits. Add lines 56 through 63............................ .64. , , 0 0 65. Overpayment of tax. If line 55 is less than line 64, you overpaid. Line 64 minus line 55................................................................................................ .65. , , 0 0 66. Net tax. If line 55 is more than line 64, you have tax to pay. Line 55 minus line 64................................................................................................ .66. , , 0 0 67. Penalty and interest for filing or paying late (see instructions)................................. .67. , , 0 0 Payments and refundable credits Tax to pay or refund 150-101-055 (Rev. 08-23-23, ver. 01) 00612301080000 2023 Form OR-40-P 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. Tax to pay or refund (continued) , , 0 0 69. Total penalty and interest due. Add lines 67 and 68................................................. .69. , , 0 0 70. Net tax including penalty and interest. Line 66 plus line 69................................................... This is the amount you owe..70. , , 0 0 71. Overpayment less penalty and interest. Line 65 minus line 69................................................................This is your refund..71. , , 0 0 72. Estimated tax. Fill in the portion of line 71 you want applied to your open estimated tax account.............................................................................................. .72. , , 0 0 73. Charitable checkoff donations from Schedule OR-DONATE, line 30........................ 73. , , 0 0 74. Oregon 529 college savings plan deposits from Schedule OR-529, line 5............... 74. , , 0 0 75. Total. Add lines 72 through 74. The total can’t be more than your refund on line 71................................................................................................................... 75. , , 0 0 76. Net refund. Line 71 minus line 75..................................... This is your net refund..76. , , 0 0 68. Interest on underpayment of estimated tax. Include Form OR-10......................... .68. Exception number from Form OR-10, line 1: 68a. Check box if you annualized: 68b. Direct deposit 77. 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 78. If you elect to donate your kicker to the State School Fund, check this box........... .78a. Complete the kicker worksheet in the instructions and enter the amount here.............................................................. This election is irrevocable. 78b. 150-101-055 (Rev. 08-23-23, ver. 01) , , 00612301090000 0 0 2023 Form OR-40-P 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 69) • Online: www.oregon.gov/dor. • By mail: Payable to the Oregon Department of Revenue. Write “2023 Oregon Form OR-40-P” 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. 150-101-055 (Rev. 08-23-23, ver. 01) 00612301100000 2023 Form OR-40-P 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. 150-101-055 (Rev. 08-23-23, ver. 01) 00612301110000
2023 Form OR-40-P, Oregon Individual Income Tax Return for Full-year Residents, 150-101-055
More about the Oregon Form 40P Individual Income Tax Estimated TY 2023
Form 40-P is the tax form for part time residents of Oregon to file their Oregon income taxes. File this form only if your qualify as a part-time resident.
Form 40P requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Part-Year Resident Individual Income Tax Return in January 2024, so this is the latest version of Form 40P, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 40P directly from TaxFormFinder. You can print other Oregon tax forms here.
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File Now with TurboTaxOther Oregon Individual Income Tax Forms:
TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.
| 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 |
| Schedule OR-A | Oregon Itemized Deductions |
| Form 40 | Resident Individual Income Tax Return |
| Form OR-STT-1 | Oregon Quarterly Statewide Transit Tax Withholding Return |
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 40P from the Department of Revenue in January 2024.
Form 40P is an Oregon Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
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 40P
We have a total of thirteen past-year versions of Form 40P in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 40P
2023 Form OR-40-P, Oregon Individual Income Tax Return for Full-year Residents, 150-101-055
2022 Form 40P
2022 Form OR-40-P, Oregon Individual Income Tax Return for Full-year Residents, 150-101-055
2021 Form 40P
2021 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040
2020 Form 40P
2020 Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents, 150-101-055
2019 Form 40P
2019 Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents, 150-101-055
2018 Form 40P
2018 Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents, 150-101-055
2017 Form 40P
2017 Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents, 150-101-055
2016 Form 40P
2016 Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents, 150-101-055
2015 Form 40P
2015 Form 40P, Oregon Individual Income Tax Return for Part-year Residents, 150-101-055
2014 Form 40P
2014 Form 40P, Oregon Individual Income Tax Return for Part-Year Residents, 150-101-055
2013 Form 40P
2013 Form 40P, Oregon Individual Income Tax Return for Part-Year Residents, 150-101-055
2012 Form 40P
2012 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048
2011 Form 40P
2011 Form 40P, Oregon Individual Income Tax Return for Part-Year Residents, 150-101-055
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