BASIC INFORMATION
WHO (must file):
Residents:
You must file if you were required to file
a federal return, had $1 or more of Oregon
income tax withheld from your wages and
also see chart below.
Single: Must file if your gross income
was greater than $4,490.
Head of Household: Must file if your
gross income was greater than $5,580.
Married Filing Separate: Must file if
your gross income was greater than $4,490.
Married Filing Jointly: Must file if your
gross income was greater than $9,000.
Nonresidents:
If you received any income from
Oregon sources, you must file an
Oregon income tax return.
WHAT (forms do you file)
Residents:
Form 40 Oregon Individual Income Tax
Return
Nonresidents:
Form 40N Oregon Individual Income Tax
Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund or have no
tax due, send to:
Oregon Department of Revenue
REFUND
P.O. Box 14700
Salem, OR 97309-0930
If you are sending a payment, send to:
Oregon Department of Revenue
P.O. Box 14555
Salem, OR 97309-0940
