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2022 Oregon Income Tax

Form OR-40 Instructions

Full-year Resident

Check out our online services

Revenue Online is a secure online
portal that provides access to your tax
account at any time. You can:

• Check the status of your refund.

• View and print letters from us.

• Make payments or schedule future
payments.

• Securely communicate with us.

• Update your information.

• Check balances and view your
account history.

• File an appeal.

Visit www.oregon.gov/dor and
click on “Revenue Online” to sign up.

• April 18, 2023 is the due date for filing your return and paying your tax due.

• File electronically—it’s fast, easy, and secure. See “Electronic filing.”

• Find out if you qualify for the earned income credit. See “Tax payments and refundable credits.”

• Find out if you qualify for the working family household and dependent care credit. See
Schedule OR-WFHDC Instructions for details.

• Are you a veteran? Find out about veterans’ benefits at www.oregon.gov/odva.

• These instructions aren’t a complete statement of laws or Oregon Department of Revenue rules.
If you need more information, see Publication OR-17 or contact us.

www.oregon.gov/dor

150-101-040-1 (Rev. 10-04-22)

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Contents

Electronic filing ................................................................. 3 Exemptions ...................................................................10
Federal tax law .................................................................. 3 Form OR-40 line instructions ........................................ 13
New information ............................................................... 4 Additions ..................................................................... 13
Important reminders ........................................................ 4 Subtractions ................................................................. 13
General information ......................................................... 5 Deductions .................................................................. 15
Do I need to file an Oregon return? .......................... 5 Oregon tax ....................................................................16
Residency ....................................................................... 5 Credits—nonrefundable ............................................16
What form do I use? ..................................................... 6 Tax payments and refundable credits ..................... 17
Military personnel ....................................................... 6 Penalties and interest ..................................................18
What if I need more time to file?................................ 6 Amount due and payment options...........................19
Penalties ......................................................................... 7 Refund.......................................................................... 20
2023 estimated tax ........................................................ 7 Direct deposit .............................................................. 21
What if I need to change my return after filing? .... 7 Before you file ............................................................. 22
General instructions for Form OR-40 ............................. 9 Avoid processing delays ............................................ 22
Check the boxes ............................................................ 9 Tax return mailing addresses ................................... 22
Name and address ....................................................... 9 Tax tables ......................................................................... 23
Filing status ..................................................................10 Tax rate charts ................................................................. 25

Do you have questions or need help?

Internet Phone
www.oregon.gov/dor
503-378-4988 or 800-356-4222
• Download forms, instructions, and publications.
• Access additional information not included in these Monday–Friday, 7:30 a.m.– 5 p.m.
instructions. Closed Thursdays from 9–11 a.m. Closed holidays.
Wait times may vary.
Revenue Online
Contact us for ADA accommodations or assistance in
www.oregon.gov/dor (click on Revenue Online) other languages.
• Securely communicate with us.
• Check your refund status.
• Make or schedule payments. In person
• View your account history.
Offices are located in Salem, Portland, Eugene, Bend,
• Find out how much you owe.
Gresham, and Medford. Find hours and directions to
• File an appeal.
our offices on our website.
• View letters and your Form 1099-G, if applicable.
Our main office is located at:
Email or write 955 Center St NE
Salem, OR 97301-2555
questions.dor@dor.oregon.gov
preguntas.dor@dor.oregon.gov
Taxpayer Advocacy
Oregon Department of Revenue
955 Center St NE If you think you are not being treated fairly, or if you
Salem OR 97301-2555 have a problem or complaint, please contact the Office
• Include your name and daytime phone number. of the Taxpayer Advocate for assistance.
• Include the last four digits of your SSN or ITIN.
503-945-8700
To request printed forms or publications:
Forms TTY: We accept all relay calls.
Oregon Department of Revenue taxpayer.advocate@DOR.oregon.gov
PO Box 14999
Salem OR 97309-0990
Photo on cover: Sunset at the Oregon coast
150-101-040-1 (Rev. 10-04-22) 2 2022 Form OR-40 Instructions

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Electronic filing

E-filing is the fastest way to file your return and receive 1. Ask your tax preparer.
your refund. The speed and accuracy of computers If your tax preparer is an authorized IRS e-file pro-
allow electronic returns to be received and processed vider, your preparer can electronically file your fed-
faster than paper returns, greatly reducing errors and eral and Oregon returns. Many Tax-Aide and Tax
delays. E-filing uses secure technology to ensure the Counseling for the Elderly (TCE) sites set up by the
safety of your personal information when it’s sent to IRS are authorized IRS e-file providers.
the IRS and the Department of Revenue. 2. Use online tax preparation software.
Oregon participates in the IRS Federal/State E-file pro- You can file your federal and state returns from
your home, work, or library computer using Oregon-
gram. This program allows you to electronically file
approved online tax preparation products. Go to our
both your federal and Oregon returns at the same time.
website at www.oregon.gov/dor/e-filing for a list of
If you’ve already filed your federal return, you can still tax preparation products to use in preparing your
electronically file your Oregon return. federal and Oregon returns.
If you haven’t tried e-file yet, why not this year? Join You may be eligible for free e-file. Several tax
more than 1.8 million other Oregon taxpayers who preparation software providers offer free online
electronically file their Oregon returns. electronic tax filing. For free online tax preparation
You can take advantage of e-file in one of two ways: programs, go to www.oregon.gov/dor/e-filing.

Federal tax law

No extension to pay. Oregon doesn’t allow an exten- Section 139A , the tax exemption for federal subsidies
sion of time to pay your tax, even if the IRS allows an for employer prescription drug plans. If you have this
extension. Your 2022 Oregon tax is due April 18, 2023. type of business income, you’ll have an addition on
your Oregon return.
Federal law connection. Oregon has a rolling tie to
changes made to the definition of federal taxable Oregon is disconnected from IRC Section 529 tax
income, with the exceptions noted below. For all other exemption for earnings on college savings plan funds
purposes, Oregon is tied to federal income tax laws as used for K-12 tuition. Oregon College and MFS 529 Sav-
amended and in effect on December 31, 2021. ings Plans may be used for higher education expenses
only. If you based a previous subtraction or credit on
Oregon exceptions to federal law. Oregon is discon-
contributions that are withdrawn and used for K-12
nected from the business income deduction allowed
tuition, you'll have an addition or credit recapture on
by Section 199A of the Internal Revenue Code (IRC).
your Oregon return.
Due to the way Oregon’s returns are designed, no addi-
tion is required. Oregon is also disconnected from IRC

150-101-040-1 (Rev. 10-04-22) 3 2022 Form OR-40 Instructions

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New information

Pass-through Entity Elective (PTE-E) tax Oregon earned income credit for ITIN filers. If you can’t
claim the federal earned income credit (EITC) or you
• PTE-E tax deducted on entity-level federal return
can only claim a portion of the federal EITC because
addition. If you were a member of a PTE who elected you, your spouse, or your child(ren) do not have a
to pay Oregon’s PTE-E tax and the PTE claimed a Social Security number (SSN) that is valid for work or
deduction for PTE-E tax on their federal return, you are using an individual taxpayer identification num-
must report an addition on Schedule OR-ASC or OR- ber (ITIN), you may qualify for the Oregon earned
ASC-NP. See Form OR-21 Instructions or Publication income credit for ITIN filers. See Schedule OR-EIC-
OR-17 for additional information. ITIN Instructions or Publication OR-17 for additional
information.
• PTE-E tax credit. If you were a member of a PTE who
Working family household and dependent care credit
elected to pay Oregon’s PTE-E tax, you may be enti-
(WFHDC) for students. The WFHDC credit is a refund-
tled to a refundable credit. You will claim this credit able credit available to low and middle-income work-
on Schedule OR-ASC or OR-ASC-NP. See Form OR-21 ing families with qualifying expenses for household
instructions or Publication OR-17 for additional services or dependent care. If you (or your spouse, if
information. married filing jointly) were a student during the tax
year, you may be eligible to claim the WFHDC credit.
Federal tax liability subtraction. The 2022 federal tax Use Schedule OR-WFHDC-ST in addition to Schedule
subtraction limit is $7,250 ($3,625 for married filing sepa- OR-WFHDC to figure your WFHDC credit. Begin by
rately). It may be limited further based on your adjusted reading the instructions for Schedule OR-WFHDC to
gross income (AGI). See instructions for line 10. see if you qualify.

Important reminders

Revenue Online. Revenue Online provides convenient, Schedule OR-ASC. If you’re claiming an adjustment,
secure access to tools for managing your Oregon tax addition, subtraction, modification, credit, or tax recap-
account. To set up your Revenue Online account, go to ture using a code listed in Publication OR-CODES, you
www.oregon.gov/dor and click on “Revenue Online.” must include Schedule OR-ASC. Without this informa-
tion, we may disallow or adjust your claim. Schedule
Federal return. You must include a copy of your fed- OR-ASC and Publication OR-CODES are available at
eral Form 1040 or 1040-SR and Schedules 1 through 3 www.oregon.gov/dor/forms or you can contact us to
(if applicable), 1040-X, or 1040-NR with your Oregon order them.
return. Without this information, we may disallow or
Publication OR-17. See Publication OR-17 for more
adjust items claimed on your Oregon return. information about filing and personal income tax laws.
Reminder: If you received unemployment benefits It is available at www.oregon.gov/dor/forms.
during the year, any benefits that aren't excluded are Data security breaches. Tax professionals suffering
taxable income. If you owe tax on your 2022 benefits, a data breach associated with tax return preparation
consider having tax withheld from any future benefit must report the breach promptly to us. See our website
payments to avoid owing tax for 2023. for additional information.

150-101-040-1 (Rev. 10-04-22) 4 2022 Form OR-40 Instructions

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General information

don’t have a federal filing requirement, create a substi-
Do I need to file an Oregon return? tute return and check the “calculated using ‘as-if’ fed-
eral return” box on your return.
You need to file if your gross income is more than the
amount shown below for your filing status. Returns mailed closer to April 18, when we receive the
most returns, can take longer to process.
Table 1. Filing thresholds
Also, returns that require additional review can take
Amounts apply to full-year residents only. more time to process. Typical reasons for additional
Number of boxes And your review include: incomplete documentation, iden-
Your filing checked on line gross income tity verification needed, claiming the working fam-
status is: 17 of return: is more than: ily household and dependent care credit, proof of tax
Dependent Any $1,150* withheld needed, etc.
0 $6,780 To check the status of your refund, click on “Where’s
Single 1 $7,980 my refund?” at www.oregon.gov/dor/personal.
2 $9,180
0 $13,555 What income does Oregon tax?
1 $14,555
Married filing An Oregon resident is taxed on all income, including
2 $15,555
jointly income from outside the state. A nonresident of Oregon
3 $16,555 is taxed only on income from Oregon sources.
4 $17,555
0 $6,780 Residency
Married filing
1 $7,780
separately Am I a resident, a nonresident, or a part-year resident?
2 $8,780
0 $8,510 • You're a full-year Oregon resident, even if you live
outside Oregon, if all of the following are true:
Head of household 1 $9,710
— You think of Oregon as your permanent home.
2 $10,910 — Oregon is the center of your financial, social, and
0 $9,455 family life.
Qualifying — Oregon is the place you intend to return.
1 $10,455
surviving spouse
2 $11,455 • You're still a full-year resident if:
*The larger of $1,150, or your earned income plus $400, — You temporarily moved out of Oregon or
up to the standard deduction amount for your filing status. — You moved back to Oregon after a temporary
absence.
In addition, file a return if: You may also be considered a full-year resident if you
• You’re required to file a federal return. spent more than 200 days in Oregon during 2022 or
• You had $1 or more of Oregon income tax withheld you’re a nonresident alien, as defined by federal law.
from your wages and you want to claim a refund. • You’re a nonresident if your permanent home was
outside Oregon all year.
How long will it take to get my refund? • You’re a part-year resident if you moved into or out
of Oregon during 2022. You're not considered a part-
Return processing times vary due to many factors, year resident if:
including the complexity of your return.
— You temporarily moved out of Oregon, or
Electronically filed returns are generally received — You moved back to Oregon after a temporary
and processed faster. absence.
Paper returns must have all required Oregon sched- Special-case Oregon residents. If you’re an Oregon
ules, proof of tax withheld, and a copy of your federal resident and you meet all of the following conditions,
return included to ensure smooth processing. If you you’re considered a nonresident for tax purposes:

150-101-040-1 (Rev. 10-04-22) 5 2022 Form OR-40 Instructions

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• You maintained a permanent home outside Oregon for special-case Oregon residents or Oregon residents
for the entire year. living abroad, file Form OR-40-N. File Form OR-40 if
• You didn't keep a home in Oregon during any part of you don’t meet those requirements.
the year.
Residents (or Oregon-domiciled service members) sta-
• You spent less than 31 days in Oregon during the year.
tioned in Oregon. Your pay is subject to tax, although
Important. A recreational vehicle (RV) isn’t considered the pay could qualify for certain subtractions. For more
a permanent home outside of Oregon. information on subtractions available to military per-
sonnel, see Publication OR-17.
Oregon residents living abroad. You’re considered a
nonresident if you’re a qualified individual for pur- Military personnel on active service in Oregon are
poses of the federal foreign earned income or housing treated as nonresidents for tax purposes if their address
exclusion for U.S. residents living abroad. in the payroll records of the Defense Finance and
Accounting System (DFAS) is outside Oregon, regard-
What form do I use? less of where they are domiciled (ORS 316.027).

Use Form OR-40 if you’re a full-year Oregon resident.
Filing for a deceased person
Use Form OR-40-P if any ONE of the following is true:
• You’re a part-year resident. A personal income tax return must be filed for a per-
• You’re filing jointly and one of you is a full-year Ore- son who died if the person would have been required
gon resident and the other is a part-year resident. to file. See “Do I need to file?” on the previous page.
• You’re filing jointly and both of you are part-year Check the “Deceased” box next to the person’s name on
Oregon residents. the return. If you have been appointed personal repre-
• You qualified as an Oregon resident living abroad for sentative or you have filed a small estate affidavit, sign
part of the year. the return as ”personal representative.” A surviving
spouse must sign if it’s a joint return. If there’s no per-
Use Form OR-40-N if any ONE of the following is true:
sonal representative, only the surviving spouse needs
• You’re a nonresident.
to sign a joint return.
• You’re a special-case Oregon resident.
• You’re filing jointly and one, or both, of you is a Note: Oregon has an estate transfer tax on estates val-
nonresident. ued at $1 million or more. The tax is paid by the estate
• You meet the military personnel nonresident using Form OR-706, not by the individuals receiving
requirements. the inheritance. For more information, see the instruc-
• You qualified as an Oregon resident living abroad for tions for Form OR-706.
the entire year.
Forms OR-40, OR-40-P, and OR-40-N can be found at When should I file my return?
www.oregon.gov/dor/forms or you can contact us to
order it. The filing deadline for calendar year 2022 is
April 18, 2023. If you can’t pay your tax by the due date,
Military personnel it’s important to file your return anyway to avoid a late-
filing penalty.
Nonresidents stationed in Oregon. Oregon doesn’t tax
Returns for fiscal filers are due by the 15th day of the
your military pay while you’re stationed in Oregon. File
fourth month after the close of their tax year.
Form OR-40-N if you had other income from Oregon
sources or to claim a refund of Oregon tax withheld
from your military pay. What if I need more time to file?

Military spouses. Federal law does not allow Oregon to If you requested a federal extension to file, Oregon will
tax your wages if you’re in Oregon only to be with your allow the same extension. Don’t include a copy of your
spouse who is stationed in Oregon. If you’re domiciled federal extension with your Oregon return; keep it with
in Oregon and your spouse is a resident of another state, your records. If you need an extension of time to file
federal law allows you to choose to be treated for tax only your Oregon return, see Publication OR-40-EXT.
purposes as a resident of your spouse’s state. File Form
OR-40-N if you had other income from Oregon sources An extension doesn’t mean more time to pay.
or are claiming a refund of Oregon tax withheld.
To avoid interest charges, you must pay all of the
Residents (or Oregon-domiciled service members) sta- tax you expect to owe by April 18, 2023. If you can’t
tioned outside of Oregon. If you meet the requirements pay all of the tax you expect to owe, pay what you

150-101-040-1 (Rev. 10-04-22) 6 2022 Form OR-40 Instructions

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can. You’ll owe interest on any unpaid tax starting           withholds from your Oregon wages. For withholding 
April 19, 2023, until the date of your payment. You may       information, go to   www.oregon.gov/dor/personal.
also be charged a penalty for failing to pay your tax on 
                                                              See Publication OR-ESTIMATE for more information, 
time. See “Penalties” and the instructions for line 42.
                                                              including: 
Don’t forget to check the “Extension filed” box on            • Detailed instructions for calculating installment 
your return when you file.                                    payments.
                                                              • Tax rate charts for 2023.
Penalties                                                     • Installment periods and due dates.
                                                              • Helpful worksheets and examples.
If you don’t pay all of your tax by April 18, 2023, you       • Payment instructions.
may be charged a 5 percent penalty on the unpaid 
                                                              Download Publication OR-ESTIMATE from our web-
amount, even if you requested an extension to file your 
                                                              site or you can contact us to order it. 
return. Oregon doesn’t allow an extension of time to 
pay tax, even if the IRS does. 
You’ll be charged a 20 percent penalty for failing to file    Interest on underpayment of 
your return if you file it more than three months after the   estimated tax
due date, including extensions. If both penalties apply, 
the total penalty will be 25 percent of the unpaid tax.       You may owe interest for underpaying your estimated 
                                                              tax if:
Note: If you fail to file returns for three consecutive 
years by the due date for the third year’s return, includ-    • The tax on your return after credits and withholding 
ing extensions, you’ll be charged a penalty of 100 per-       is $1,000 or more; or
cent of each year’s unpaid tax.                               • You underpaid one or more of your required esti-
                                                              mated tax installments.
For more information about these and other penalties, 
see the instructions for line 42 and “Interest and Penal-     See the instructions for line 43 and Form OR-10 Instruc-
ties” in Publication OR-17.                                   tions for more information.

2023 estimated tax                                            What if I’m self-employed?

Estimated tax is the amount of tax (after credits and         If you’re self-employed and do business in Mult-
Oregon tax withheld) you expect will be shown on              nomah, Clackamas, or Washington counties, 
your return when you file.                                    you may need to file Form OR-TM. If you’re self-
                                                              employed and do business in         Lane County, you 
Oregon estimated tax laws are not the same as fed-            may need to file Form OR-LTD. Go to our website to 
eral estimated tax laws. For more information on how          download the forms, contact us to order either form, 
to calculate your estimated payments for Oregon, see          or file electronically through Revenue Online at  
Publication OR-ESTIMATE. Vouchers for estimated                  www.oregon.gov/dor.
payments are available at   www.oregon.gov/dor/forms.

Do I need to make estimated payments?                         What if I need to change my Oregon 
In most cases, if you expect your return to show that         return after filing?
you will owe $1,000 or more in tax after credits and 
withholding you must make estimated payments. You             It depends on what you need to change. Follow these 
may need to make estimated payments if:                       instructions for amending (changing) your return if:
• You're self-employed and don’t have Oregon tax              • You discover that your income, deductions, or other 
  withheld from your income.                                  item(s) were wrong. 
• You  have  Oregon  Lottery  single-ticket  winnings  of     • You used a form that didn’t match your residency 
  less than $1,500.                                           status.
• Oregon tax isn’t withheld from other types of income        • Your filing status wasn’t correct.
  (such as pensions, interest, or dividends) and you          • The IRS or another state adjusted or audited your 
  expect to owe tax of $1,000 or more.                        return and it affects your Oregon tax.
• You’re a wage earner but after withholding you still        • You have a net operating loss (NOL) carryback.
  expect to owe tax of $1,000 or more on your 2023 return.    • Changes in federal or state income tax laws affect a 
  You may want to increase the amount your employer           return you’ve already filed.

150-101-040-1 (Rev. 10-04-22)                               7                            2022 Form OR-40 Instructions

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Don’t amend your Oregon return if:                            How long will it take to process my amended return?
• We made changes to your return and you object to            It may take six months or longer to process your 
those changes. You must follow the appeal process in          amended return.
the notice we sent you.
• You’re filing a protective claim for a refund. Use Form     Amended worksheet
OR-PCR, which is available on our website or you can 
                                                              Use this worksheet to figure your amended refund or 
contact us to order it.
                                                              tax to pay. Keep the  completed worksheet with your 
There’s a time limit for filing an amended return. See the    records. Note: If we adjusted any of the amounts on 
instructions for lines 46 through 50, and for more infor-     your original 2022 return, use the adjusted amounts.
mation, see “Amended returns” in Publication OR-17.           1. Amended tax after standard,           1.
                                                                 carryforward credits, and tax 
How do I amend my 2022 return?                                   recaptures (amended Form 
                                                                 OR-40, line 31).
General instructions                                          2. Amended total payments and            2.
• Complete the return as it should’ve been filed, includ-        refundable credits (amended 
ing adjustments we made.                                         Form OR-40, line 39).
• Check the “Amended return” box on the first page.           3. Line 1 minus line 2. If less than 0,    3.
• In the “Amended statement” space, provide the                  use a minus sign.
return line number and reason for each change. 
• Use the Amended worksheet, below, to figure your            4. Refund you already had for 2022    4.
amended tax due or refund.                                       (original Form OR-40, line 46; 
• If you’re amending your federal return or a return             Form OR-40-N, line 71; or Form 
you filed with another state, include a copy of those            OR-40-P, line 70). If you didn’t 
amended returns with your amended Oregon return.                 have a refund, enter 0.
If you’re only amending your Oregon return, include 
                                                              5. Amended tax to pay or refund.         5.
a copy of your original federal return. Don’t include 
                                                                 Line 3 plus line 4. If less than 0, 
a copy of your original Oregon return.
                                                                 you have a refund; go to line 6. If 
Residency. Use the form that matches your residency              more than 0, you owe tax; skip to 
status for the year you’re amending, even if your origi-         line 8.
nal return was filed on a different form.
                                                              6. Refund applications that weren’t    6.
Adjustment made by the IRS or another state. Include             on your original return (amended 
a copy of the corrected federal or other state return or         Form OR-40, lines 47 through 50), 
audit report.                                                    up to the refund amount on line 
                                                                 5. Don’t use a minus sign.
Electronically file your amended return. You can now 
                                                                 Example: If line 5 is –$500, you 
electronically file your Oregon amended return, if your 
                                                                 may apply up to $500 on your 
chosen software supports filing a federal amended 
                                                                 amended Form OR-40, lines 47 
return. You will need to contact your software provider 
                                                                 through 50.
to find out if they support filing a federal amended 
return.                                                       7. Net amended refund. Line 5 plus    7.
NOL carryback. Enter the loss year in the NOL-year box           line 6. This can’t be more than 0. 
on the first page of the return. If you’re carrying back an   8. Penalty and interest on amended    8.
NOL from more than one year, file a separate amended             tax to pay (amended Form OR-40, 
return for each NOL year. In the “Amended statement”             line 44).
space, tell us the section number of the Internal Rev-
enue Code that allows you to carry back the NOL(s) to         9. Total amount to pay with your         9.
the 2022 tax year. See “Net operating losses for Oregon”         amended return. Line 5 plus  
in Publication OR-17 for more information.                       line 8.

What if I need to change a return I filed for an earlier 
year?
Refer to the instructions for the tax year you need to 
amend. Visit our website or you can contact us if you 
need the form and instructions for a different year.

150-101-040-1 (Rev. 10-04-22)                               8                     2022 Form OR-40 Instructions

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General instructions for Form OR-40

Step 1: Complete your federal return                          Calculated using “as if” federal return
Complete your federal return first. Do this even if           Check this box if:
you aren’t required to file a federal return. You must        • You’re filing as an Oregon RDP.
use the information from your federal return to com-          • Your filing status is married filing separately for Ore-
plete your  Oregon return. You  must  include a copy          gon only because you and your spouse don’t have the 
(front and back) of your federal Form 1040 or 1040-SR         same residency status. 
with Schedules 1 through 3 (if applicable), or 1040-NR        • You didn’t file a federal return.
with your Oregon return. If you're amending your              Short-year tax election
Oregon return and your federal return, include a copy 
                                                              If you’re filing a short-year return due to a bankruptcy, 
of Form 1040-X and an amended Form 1040 or 1040-SR 
                                                              check this box and write the ending date in the “Fiscal 
with Schedules 1 through 3 (if applicable).
                                                              year ending” box.
If you don’t provide a copy of your federal return, 
                                                              Extension filed
we may adjust or deny your Oregon subtractions, 
deductions, and credits.       Include federal Schedules 1    Check this box if you requested an extension to file 
through 3 (if applicable);     don’t include any other fed-   your return. See “What if I need more time to file?” 
eral schedules unless otherwise instructed. We may            in the “General information” section and Publication 
ask  you  for  copies of  other  schedules or  additional     OR-40-EXT for more information.
information later.                                            Form OR-24
Oregon same-sex registered domestic partners                  Check this box if you’re deferring gain on like-kind prop-
(RDPs): To correctly determine your Oregon tax liabil-        erty that was exchanged or converted. You will report the 
ity, you must complete a federal income tax return as         gain to Oregon when it’s reported on your federal return 
if you were filing as married filing jointly or married       (federal Form 8824). You must include Form OR-24 with 
filing separately. Check the “Calculated using ‘as if’        your Oregon return or provide it electronically through 
federal return” box on your Oregon return.                    your Revenue Online account at   www.oregon.gov/dor.

For more information on how to file as an RDP, go to          Form OR-243
    www.oregon.gov/dor and search for “RDP.”
                                                              Check this box if you are attaching Form OR-243, Claim 
Step 2: Select the appropriate Oregon form                    to Refund Due a Deceased Person.

To decide which form to use, see “What form do I use?”        Federal Form 8379
in the “General information” section.
                                                              Check this box if you’re requesting your joint refund be 
                                                              apportioned and you are attaching federal Form 8379. 
Step 3: Fill out the Oregon return
                                                              For additional information, see “Injured spouse refund 
Use blue or black ink only for easier reading and faster      claims” in Publication OR-17. 
processing. The equipment used to scan documents 
                                                              Federal Form 8886
and checks can’t read gel ink or certain colors, and 
using them will delay the processing of your return.          Check this box if you filed federal Form 8886, Reportable 
                                                              Transaction Disclosure Statement.
                                                              Disaster relief
Fiscal-year filers
                                                              If you were affected by a presidentially-declared natu-
Write the ending date of your fiscal year in the “Fiscal      ral disaster in 2022, check this box.
year ending” box on the return.
                                                              Name and address
Check the boxes
                                                              Type or clearly print names, Social Security numbers 
                                                              (SSN), and dates of birth for you and your spouse. 
Amended return
                                                              Enter your spouse’s information even if you’re filing 
If you’re amending your 2022 return, check this box.          as married filing separately. If you’re filing for some-
See “What if I need to change my return after filing?”        one who died in 2022 or 2023, check the “Deceased” box 
in the “General information” section for instructions.        next to their name.

150-101-040-1 (Rev. 10-04-22)                               9                        2022 Form OR-40 Instructions

- 10 -

Enter your current mailing address. This is where Table 2. Spouses with different residency status
we’ll send any refund or correspondence, if needed.
Spouses’ If you file If you file
Enter your current daytime phone number.
residency status: a joint separate returns:
Date of birth. Enter the month, day, and year that you return, use:
and your spouse were born. For example, “11/01/1978.” Part-year and
nonresident OR-40-N Each spouse uses
SSN. You must provide your SSN per Section 405, Title
the form that
42, of the United States Code. We will only use it to Nonresident and
full-year resident OR-40-N matches their
establish your identity for tax purposes. individual
Follow these instructions if you’ve filed previous tax Part-year and full- residency status
year resident OR-40-P
returns using an individual taxpayer identification
number (ITIN) and this is your first year filing using
How to file separate returns for Oregon
your new SSN:
• Check the “First time using this SSN” box. If you’re filing a joint federal return but separate
Oregon returns, enter your spouse’s name, SSN, and
• Write your previous identification number on the
date of birth on your return. Report your own share
first line of the “Amended statement” space on page 8 of federal AGI and deductions. Also, report your share
of your return. of any Oregon additions or subtractions using this for-
ITIN. If the IRS assigned you an ITIN because you don’t mula to determine your percentage:
qualify for an SSN, enter your ITIN wherever an SSN is Your share of federal AGI Your percentage
requested. Refunds will not be issued without a valid =
Joint federal AGI (not to exceed 100%)
SSN or ITIN.
Check the “Calculated using ‘as if’ federal return”
If you don’t have an ITIN, you must request one from
box on your return. You must include the following
the IRS. To get an ITIN application (federal Form W-7), both Oregon returns:
forms with
go to www.irs.gov or call 800-829-1040.
• A federal Form 1040 or 1040-SR with Schedules 1
If you’ve applied for an ITIN but you haven’t received
through 3 (if applicable), or 1040-NR prepared as if
it yet: you had filed as married filing separately.
• Check the “Applied for ITIN” box. • A copy of the joint Form 1040 or 1040-SR with
• File your return by April 18, 2023. Schedules 1 through 3 (if applicable), or 1040-NR that
• Don’t include Form W-7 with your return. Keep it you actually filed with the IRS.
with your records. If the federal form you filed is an amendment, include
• Once the IRS issues your ITIN, mail a copy of your Form 1040-X and federal returns as amended for your
ITIN letter to us at PO Box 14999, Salem OR 97309-0990. actual and “as if” returns.
If possible, mail both spouses’ Oregon returns in the
Filing status same envelope. Don’t staple the returns together.
For more information, see “Filing status” in Publication
Check the box next to your filing status.
1 – 5 OR-17.
Generally, you must use the same fil-
ing status for your Oregon and federal returns. Choose Exemptions
only one filing status.
Yourself and spouse. If you can’t be
Exception for Oregon RDPs. As an Oregon RDP, you’re 6a & 6b
not eligible to use the single filing status on your Ore- claimed as a dependent on someone
else’s return, check the “Regular” exemption box
gon return. For Oregon, you’re generally required to below line 6a; otherwise, check the "Someone else
use married filing jointly or married filing separately. can claim you as a dependent" box, even if the other
For more information, go to our website, see “Filing an person doesn’t actually claim you as a dependent.
Oregon return” in Publication OR-17, or contact us.
Check the “Regular” exemption box below line 6b if
Exceptions for married persons who filed a joint fed- no one else can claim your spouse as a dependent and
eral return when each person had a different residency you’re filing as:
status. Use this table to determine which return form • Married filing jointly.
to use if you file a joint return or separate returns for • Married filing separately and your spouse has no
Oregon. income.

150-101-040-1 (Rev. 10-04-22) 10 2022 Form OR-40 Instructions

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Otherwise, check the "Someone else can claim you as a Table 3. Relationship codes
dependent" box, even if the other person doesn’t actu-
ally claim your spouse as a dependent. Title Code Relationships included
Severely disabled. Did you or your spouse have a Son/Daughter SD Son, daughter, adopted child.
severe disability at the end of 2022? If so, you can claim Stepchild SC Stepson, stepdaughter.
an additional exemption. This is different from the dis- Foster child FC Foster child.
abled child exemption. You may qualify for and claim Sibling SB Brother, sister, half-brother,
the severely disabled exemption even if someone else half-sister, stepbrother,
can claim you as a dependent. You're considered to stepsister, brother-in-law,
have a severe disability if any of the following apply: sister-in-law.
• You permanently lost the use of one or both feet. Parent PT Father, mother, stepfather,
• You permanently lost the use of both hands. stepmother, father-in-law,
• You’re permanently blind. mother-in-law.
• You have a permanent condition that, without special Spouse SP Husband, wife.
equipment or outside help, limits your ability to earn Grandparent GP Grandmother, grandfather.
a living, maintain a household, or transport yourself. Grandchild GC Grandson, granddaughter.
• You're unable to earn a living due to a permanent Aunt/Uncle AU Aunt, uncle.
condition or an impairment of indefinite duration. Niece/Nephew NN Niece, nephew.
If you have a severe disability, your physician must Other relative OR Son-in-law, daughter-in-law,
write a letter describing it. Keep the letter with your cousin, and other related
records in case we request a copy. individuals not listed above.
No relation NR Any other qualifying individual.
If you qualify, check the “Severely disabled” exemption
box below line 6a. If your spouse qualifies, check the
Children with a disability. You may be entitled
“Severely disabled” exemption box below line 6b. 6d
Total exemptions for you and spouse. Enter the total to an additional personal exemption for your
dependent child who has a qualifying disability. To
number of exemptions claimed for yourself on line 6a qualify, all of the following must be true:
and for your spouse on line 6b.
• Your child (age 21 or younger) qualified as your
All dependents.
6c Enter your dependents’ infor- dependent for 2022.
mation in order from youngest to oldest. For • Your child was eligible for early intervention services
each dependent, list their first name, last name, rela- or special education as defined by the State Board of
tionship code (see Table 3), SSN, and date of birth. In Education of the state where the child attends school.
most cases, you will list the same dependents you • Your child had an eligible disability as of Decem-
claimed on your federal return. ber 31, 2022 under the federal Individuals with Dis-
You can list up to three dependents on the return. If abilities Education Act. Eligible disabilities include:
you have more than three dependents, fill out Sched- — Autism spectrum disorder.
ule OR-ADD-DEP with your remaining dependents. — Communication disorder.
If you have more than eight dependents, fill out and — Deafblindness.
include an additional Schedule OR-ADD-DEP. Do not
— Developmental delay.
list the same dependents on your return and on Sched-
ule OR-ADD-DEP. — Emotional disturbance.
— Hearing impairment.
Include Schedule OR-ADD-DEP with your return. You — Intellectual disability.
can download the schedule from our website or contact — Orthopedic impairment.
us to order it. — Other health impairment.
On line 6c, enter the total number of your depen- — Specific learning disability.
dents, including the number from line 1 of Schedule — Traumatic brain injury.
OR-ADD-DEP. — Visual impairment.

150-101-040-1 (Rev. 10-04-22) 11 2022 Form OR-40 Instructions

- 12 -

Each year, you must be able to provide an eligibility       box next to the name of each child with a qualifying 
statement confirming that your child has been diag-         disability. Enter the total number of children with a 
nosed with one of the disabilities listed above and a       qualifying disability, including the number of children 
cover sheet from one of the following:                      on line 2 of Schedule OR-ADD-DEP, on line 6d.

• The child’s Individualized Education Program (IEP).         Total exemptions. Add lines 6a through 6d and 
• The child’s Individualized Family Service Plan (IFSP).    6e
                                                               enter the total on line 6e. This is your total num-
Keep the statement and cover sheet with your records.       ber of exemptions.
Check the “Check if child has a qualifying disability“ 

150-101-040-1 (Rev. 10-04-22)                            12                    2022 Form OR-40 Instructions

- 13 -

             Form OR-40 line instructions

Don’t enter cents. You must round off cents to the near-          Caution:   Don’t include any of the following in your 
est dollar. For example, $99.49 becomes $99, and $99.50           calculation:
becomes $100. If you don’t round entries to the nearest           • Self-employment tax.
dollar, there may be small variations in the totals we use.       • Social Security and Medicare tax on tips.
       Federal adjusted gross income (AGI).    Enter              • Household employment taxes.
7                                                                 • Penalties or interest.
      your  federal  AGI from  Form  1040,  1040-SR 
or 1040-NR, line 11; or Form 1040-X, line 1C.    You 
must include a copy (front and back) of your fed-                 Federal tax worksheet
eral return, including Schedules 1 through 3 (if 
applicable), with your Oregon return. This helps us               Note: All references to federal Form 1040 in this work-
verify your income and process your return faster.                sheet also include references to Forms 1040-SR and 
If you don t’include your federal return with your                1040-NR, unless otherwise indicated. This also includes 
Oregon Form OR-40, items claimed on your return                   versions of these forms in other languages. 
may be adjusted or denied.
                                                                  Instructions for Federal tax liability subtraction 
                                                                  worksheet
Additions
                                                                  Line 1: Enter your federal tax liability after nonrefund-
       Total additions from Schedule OR-ASC.   Enter              able credits but before other taxes. This is found on 
8                                                                 Form 1040, line 22.
      the total from Schedule OR-ASC, line A5. 
Include the schedule with your return.                            Line 2: If you need to repay any of the advance pre-
For more information about additions, see the                     mium tax credit that you received during the year, enter 
Schedule OR-ASC and OR-ASC-NP Instructions or                     the repayment amount claimed on Form 1040, Schedule 
“Additions” in Publication OR-17.                                 2, line 2. If not, enter 0.
                                                                  Line 3: Line 1 minus line 2. If the results are less than 
Subtractions                                                      0, enter 0.
       2022 federal tax liability subtraction. Complete           Line 4: Enter the total of any other taxes, plus any addi-
10
      the following worksheet to determine your fed-              tions to tax that include only income tax, such as tax 
eral tax liability subtraction for 2022. Carefully follow         credit recaptures, from Form 1040, Schedule 2, lines 
the instructions. Don’t confuse your federal tax liabil-          8, 16, and 17. Also include the amount reported on 
ity on your federal return with the  federal tax with-            Schedule 2, line 10, only if you’re repaying a 2008 first-
held on a Form W-2. They aren’t the same.  RDPs and               time homebuyer credit and filing federal Form 5405. 
those filing as “married filing separately for Oregon             Include any tax on non-effectively connected income 
only,” use amounts from your actual federal return(s),            from Form 1040-NR, line 23a.  Don’t include any addi-
not your “as if” return.                                          tions to tax from Schedule 2, line 17 that are penalties, 
The federal tax liability subtraction limit for 2022 is $7,250    interest, excise tax, or other amounts that aren’t income 
($3,625 if married filing separately). The subtraction is         tax. If you have no other taxes, enter 0.
further limited by the AGI phase-outs shown in Table 5.
                                                                  Line 5: Add lines 3 and 4. This is your federal income 
Note: Use the worksheet(s) in the “Federal income tax             tax liability before refundable credits.
liability” section of Publication OR-17 if any of these 
situations apply:                                                 Line 6: Enter your American Opportunity credit from 
• You’re amending your 2022 federal return or we cor-             Form 1040 or 1040-SR, line 29.
rected the federal tax liability subtraction on your              Line 7: Enter your total premium tax credit amount 
original 2022 Oregon return.                                      from federal Form 8962, line 24. This is your allowable 
• A prior year’s federal return was audited or amended,           premium credit regardless of any excess advance pay-
resulting in additional federal tax paid or refunded              ments you received or credit you’re claiming on your 
in 2022. 
                                                                  federal return.
• You paid income tax to a foreign country.
• You filed your federal return on Form 1040-NR.                  Line 8: Add lines 6 and 7. These are the total refund-
• You reported recapture taxes or credits on your fed-            able credits that must be subtracted from your federal 
eral return.                                                      income tax liability.

150-101-040-1 (Rev. 10-04-22)                                  13                            2022 Form OR-40 Instructions

- 14 -

Line 9: Line 5 minus line 8. If less than 0, enter 0. This is Table 5. Federal tax liability subtraction AGI phaseout
your federal income tax liability after refundable cred-
And your Then your
its (other than EITC). federal adjusted maximum
Line 10: Enter your maximum allowable federal tax gross income is: allowable
tax liability
liability subtraction amount from Table 5. Don’t enter If your filing But less subtraction
more than your limit or less than zero. status is: At least— than— is:
Line 11: Enter the smaller of line 9 or line 10. This is 0 $125,000 $7,250
your federal tax liability subtraction. $125,000 $130,000 $5,800
$130,000 $135,000 $4,350
Federal tax liability subtraction worksheet Single
$135,000 $140,000 $2,900
1. Federal tax liability (Form 1040 1.
$140,000 $145,000 $1,450
line 22).
$145,000 or more 0
2. Excess advance premium tax 2.
credit (Form 1040, Schedule 2, 0 $125,000 $3,625
line 2). $125,000 $130,000 $2,900
3. Line 1 minus line 2. (If less than 0, 3. Married filing $130,000 $135,000 $2,175
enter 0). separately $135,000 $140,000 $1,450
4. Other taxes (see instructions). 4. $140,000 $145,000 $725
$145,000 or more 0
5. Line 3 plus line 4. 5.
0 $250,000 $7,250
Married filing
6. American Opportunity credit 6. jointly; or $250,000 $260,000 $5,800
(form 1040, line 29).
Head of $260,000 $270,000 $4,350
7. Premium tax credit (Form 8962, 7. household; or $270,000 $280,000 $2,900
line 24).
Qualifying $280,000 $290,000 $1,450
8. Line 6 plus line 7. 8. surviving spouse
$290,000 or more 0
9. Line 5 minus line 8. (If less than 0, 9.
enter 0).
10. Maximum subtraction amount 10. Social Security and tier 1 Railroad Retirement
11
from Table 5. Board benefits income. Enter the amount from
11. Smaller of line 9 or line 10. 11. federal Form 1040 or 1040-SR, line 6b. If you have tier
This is your federal tax liability 2, windfall/vested dual, or supplemental Railroad
subtraction. Retirement Board benefits, these are subtracted in Sec-
tion B of the Schedule OR-ASC, using code 330. For
Are you amending your 2022 return? Usually you can't more information, see this topic under “Income” in
change your federal tax subtraction on your amended Publication OR-17.
return. See the “Federal income tax liability” section in
Oregon income tax refund included in federal
Publication OR-17 for more information before making 12
income.
changes to this subtraction. Enter your Oregon state income tax
refund from federal Form 1040 or 1040-SR, Schedule 1,
line 1. Don’t include local, county, or other states’ tax
refunds.

Total subtractions from Schedule OR-ASC. Other
13
subtractions not explained here are claimed on
Schedule OR-ASC. Enter the total from Schedule OR-
ASC, line B7. Include the schedule with your return.
For more information about subtractions, see the Sched-
ule OR-ASC and OR-ASC-NP Instructions or “Subtrac-
tions” in Publication OR-17.

150-101-040-1 (Rev. 10-04-22) 14 2022 Form OR-40 Instructions

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Standard deduction—Dependents who can be claimed
Deductions on another taxpayer’s return. If someone else can claim
In general, you can claim Oregon itemized deductions you as a dependent, your standard deduction is limited
or the standard deduction, whichever is larger,but not to the larger of:
both. • Your earned income plus $400, up to the maximum
See the exceptions below for: allowed for your filing status (see Table 6); or
• Dependents who can be claimed on another taxpay- • $1,150.
er’s return. This limit applies even if the other person doesn't actu-
• Nonresident aliens. ally claim you as a dependent on their return.
• Spouses filing separate returns.
If you’re a dependent and not married, use the follow-
Itemized deductions. If you’re itemizing your
16 ing worksheet to figure your standard deduction. If
deductions for Oregon, enter the amount from you’re a dependent and married, see “Deductions and
Schedule OR-A, line 23. Note: Don’t enter your federal
modifications” in Publication OR-17.
itemized deductions; the amount allowed for Oregon
may be different. You can download Schedule OR-A Standard deduction worksheet for single dependents
and the instructions from our website or you can con-
tact us to order it. 1. Enter your earned income (see 1.
If you’re not itemizing, enter 0. definition below).
Standard deduction. Generally, your standard 2. Additional $400. 2. $400
17
deduction is based on your filing status, as 3. Add lines 1 and 2. 3.
shown in Table 6:
4. Minimum standard deduction. 4. $1,150
Table 6. Standard deduction
5. Enter the larger of line 3 or line 4. 5.
Single $2,420
Married filing jointly $4,840 6. Basic standard deduction for 6. $2,420
Married filing separately single.
• If spouse claims standard deduction $2,420 7. Enter the smaller of line 5 or line 7.
• If spouse claims itemized deductions 0 6.
Head of household $3,895
8. If you turned age 65 by 1/1/2023, 8.
Qualifying surviving spouse $4,840 enter $1,200. Otherwise, enter 0.
Standard deduction—Age 65 or older, or blind. If you 9. If you’re blind, enter $1,200. 9.
or your spouse turned age 65 by January 1, 2023, or Otherwise, enter 0.
were blind at the end of the tax year, you're entitled
10. Add lines 7, 8, and 9. This is your 10.
to a larger standard deduction. If you or your spouse
standard deduction.
are permanently blind, you may also qualify for the
severely disabled exemption credit; see the instructions
for lines 6a and 6b. Earned income includes salaries, wages, tips, profes-
Check the applicable boxes below line 17, then multiply sional fees, or other amounts received as pay for work
the number of boxes checked by: you actually performed, and any part of a scholarship
or fellowship grant you received that is included in
• $1,200 if single or head of household filing status; or your gross income.
• $1,000 for all other filers.
Standard deduction —Nonresident aliens. The stan-
Add this amount to the standard deduction for your fil-
dard deduction for nonresident aliens (as defined by
ing status from Table 6. Enter the total on line 17.
federal law) is 0.
Example: Joni and Mike are married. By January 1,
2023, Joni had turned 61 and Mike had turned 67. Joni Standard deduction—Married filing separately. The
files the return as the primary taxpayer. She checks the standard deduction for married individuals filing sep-
box for spouse age 65 or older and adds $1,000 to their arately is 0 if one spouse itemizes. This applies even
standard deduction. Joni enters $5,840 ($4,840 + $1,000) if the standard deduction is more than your itemized
on line 17. deductions.

150-101-040-1 (Rev. 10-04-22) 15 2022 Form OR-40 Instructions

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Farm asset capital gain method. Did you sell or
Oregon tax exchange capital assets primarily used in farming
because you were getting out of a farming business?
Tax tables. Use the tax tables to find your tax
20 Or, did you sell or exchange a farming business in
if your taxable income on line 19 is less than which you held at least a 10 percent ownership interest?
$50,000. Find the range for your taxable income, then If so, you may be eligible for a reduced tax rate on the
locate your tax in Column S or Column J: net capital gain from the proceeds. Use Schedule OR-
• Use Column S if your filing status is single or mar- FIA-40 to compute the Oregon tax using this method.
ried filing separately. You can download it from our website or contact us to
• Use Column J if your filing status is married filing order it.
jointly, head of household, or qualifying surviving Enter the tax amount from Publication OR-FCG, line 9
spouse with dependent child. and check box 20b. Don’t include Publication OR-FCG
Tax rate charts. If your taxable income on line 19 is with your return. Keep it with your records.
$50,000 or more, calculate your tax using the formula in Oregon qualified business income reduced tax rate.
the tax rate chart for your filing status. Did you have business income from a sole proprietor-
• Use Chart S if your filing status is single or married ship, partnership, or S corporation in which you mate-
filing separately. rially participated? If so, you may qualify to use this
• Use Chart J if your filing status is married filing reduced tax rate. For details, see Schedule OR-PTE-FY
jointly, head of household, or qualifying surviving on our website or you can contact us to order it.
spouse with dependent child. Note: If you elect to use this reduced tax rate for quali-
Example 1: Emily, a single taxpayer, has taxable income fying income, the election is irrevocable and must
of $19,525. She uses Column S in the tax tables to find be made on your original return. An original return
the tax on income that is at least $19,500 but less than includes an amended return filed on or before the due
$19,600. Emily enters $1,447 on line 20. date, including extensions. You can’t change the elec-
tion after your original return has been filed.
Example 2: Daniel and Madison are filing a joint return.
Their Oregon taxable income is $75,500. They use the If you use Schedule OR-PTE-FY to calculate your tax,
formula in Chart J to calculate their tax as follows: enter the tax amount from Schedule OR-PTE-FY, line
14a and check box 20c. Include the schedule with your
Tax on the first $50,000 $3,847 Oregon return or submit it at www.oregon.gov/dor;
(from the chart) click the link for Revenue Online and log in or create
Oregon taxable income $75,500 an account.

Minus the first $50,000 – 50,000 Interest on certain installment sales. Did you
21
Excess over $50,000 $25,500 have installment sales that required you to pay
Multiply excess by 8.75% x 0.0875 interest on the deferred tax liability for federal pur-
poses? If so, you must also compute interest for Oregon
Tax on excess over $50,000 + $2,231 using the same method as for federal. The annual inter-
Total Oregon tax $6,078 est rate is 4 percent for 2022 and 6 percent for 2023.

Other tax methods. If you qualify, you can compute Credits—Nonrefundable
your Oregon tax using any of the following methods:
Nonrefundable credits can’t be more than your Ore-
Farm income averaging method. Did you have income gon tax liability. Carryforward credits allow you to
from a farm? You may use the federal farm income claim unused amounts in a later year. Standard cred-
averaging method to compute your Oregon tax even if its can’t be used in any other year. For more informa-
you didn’t use farm income averaging on your federal tion about these and other nonrefundable credits, see
return. Use Schedule OR-FIA-40 to compute the Ore- the Schedule OR-ASC and OR-ASC-NP Instructions or
gon tax using this method. You can download it from “Credits” in Publication OR-17.
our website or contact us to order it.
Exemption credit. If your federal AGI is more
If you use Schedule OR-FIA-40 to calculate your tax, 23
enter the tax amount from Schedule OR-FIA-40, line 24 than $200,000 ($100,000 if your filing status is
and check box 20a. Don’t include Schedule OR-FIA-40 single or married filing separately), enter 0; otherwise,
with your return. Keep it with your records. use this worksheet to figure your exemption credit.

150-101-040-1 (Rev. 10-04-22) 16 2022 Form OR-40 Instructions

- 17 -

Exemption credit worksheet
Tax payments and refundable credits
1. If your federal AGI is more 1.
than $100,000 and your filing Oregon income tax withheld. Enter the total
status is single or married filing 32
Oregon
separately, or more than $200,000 tax withheld from your wages and other
income. State tax withheld from wages is shown in box
for all others, enter 0; otherwise, 17 of Form W-2 and in the State area of various 1099
enter the number of “regular” forms. Don’t include FICA (Social Security) tax with-
exemptions from lines 6a and 6b held or tax withheld from your wages by other states.
plus the number of dependents You must include a legible, unaltered copy of your
from line 6c. Form W-2 from each job and any Form 1099 showing
2. If your federal AGI is more than 2. Oregon income tax withheld with your Oregon return.
$100,000, enter 0; otherwise, If you don’t have a Form W-2 or 1099, you must provide
enter the number of “Severely other proof of Oregon tax withheld. Proof may include
disabled” exemptions from line a copy of a final paycheck stub or a letter from your
6a and 6b. employer. If you file before February 1, 2023, we can
3. If your federal AGI is more than 3. only accept a Form W-2 or 1099 as proof.
$100,000, enter 0; otherwise, If you have tax to pay, you may want to increase the
enter the number of exemptions amount your employer or other payer withholds
for children with a qualifying from your wages. For withholding information, go to
disability from line 6d. www.oregon.gov/dor.

4. Add lines 1, 2, and 3. 4. Amount applied from your prior year’s tax
33
refund.
5. Line 4 times $219. This is your 5. Enter the amount of any prior-year
exemption credit. refund you applied as a payment of 2022 estimated tax.
If we adjusted your applied refund, be sure to use the
adjusted amount. If you need to verify your applied
Political contribution credit. If your federal AGI
24 refund amount, log into or create your Revenue Online
isn’t more than $75,000 ($150,000 if you’re filing
account at www.oregon.gov/dor or contact us.
a joint return), you may claim a standard credit of up to
$50 ($100 if you’re filing a joint return) for cash contri- Estimated tax payments for 2022. Enter the total
butions you made during 2022 to any: 34
estimated tax payments you made before filing
• Qualified political party. your 2022 Oregon return. For calendar-year filers, these
• Qualified candidate for federal, state, or local elective payments were due April 18, 2022; June 15, 2022; Sep-
office, or the candidate’s campaign, for an election in tember 15, 2022; and January 17, 2023. Include all pay-
Oregon. ments you made up to the date you filed your original
• Political action committee certified in Oregon. or amended return. Don’t include the amount reported
on line 33. If you need to verify your estimated pay-
Total standard credits from Schedule OR-ASC. ments, log into or create your Revenue Online account
25
All other standard credits are claimed on Sched- at www.oregon.gov/dor or contact us.
ule OR-ASC. Enter the total from Schedule OR-ASC,
line C16. Include Schedule OR-ASC with your return.
Refundable credits
Total carryforward credits from Schedule OR-
28 Refundable credits reduce the amount of tax that you
ASC.
All carryforward credits are claimed on
Schedule OR-ASC. Enter the total from Schedule OR- owe. Any amount that is more than your tax liability
ASC, line D9. Include Schedule OR-ASC with your is treated the same way as an overpayment. Refund-
return. able credits not explained here are claimed on Schedule
OR-ASC.
Total tax recaptures from Schedule OR-ASC.
30 For more information about refundable credits, see
All tax recaptures are claimed on Schedule OR- the Schedule OR-ASC and OR-ASC-NP Instructions or
ASC. Enter the total from Schedule OR-ASC, line E5. “Credits” in Publication OR-17.
Include Schedule OR-ASC with your return.

150-101-040-1 (Rev. 10-04-22) 17 2022 Form OR-40 Instructions

- 18 -

        Tax payments from a pass-through entity (PTE).         Round the total of penalties and interest to the near-
35
      If you're an owner of a PTE that paid estimated          est whole dollar. For more information and examples 
tax for its owners, with Oregon-source income and you          showing how penalties and interest are calculated, see 
didn't join in the filing of a composite return to report      “Interest and penalties” in Publication OR-17.
that income, enter the amount of tax payments made by 
the PTE on your behalf.                                        Penalties
                                                               Penalty amounts are based on the tax after all credits 
        Earned income credit.          Oregon’s      earned
36                                                             shown on your return minus payments that you made 
      income  credit  is  a  percentage  of  the  earned       by the due date of the return. To find your tax after all 
income tax credit (EITC) claimed on your fed-                  credits, start with your tax after standard, carryforward 
eral return. The percentage is based on the age of             credits, and tax recaptures on line 31, then subtract the 
your youngest dependent at the end of the tax year.            refundable credit amounts on lines 36, 37, and 38. 
Note to RDPs: You may claim this credit if you would 
otherwise qualify for the EITC using your “as if” fed-         • Failure-to-file penalty. Include a penalty for failure 
eral return.                                                     to file a return if:
                                                                 —  Your return is filed more than three months after 
New for 2022: If you can't claim the federal EITC or can            the due date (or extension due date); and 
only claim a portion of the federal EITC because you,            —  You didn’t pay all of your tax by April 18, 2023. 
your spouse, or your child(ren) do not have an SSN that 
is valid for work or are using an ITIN, you may qualify        The penalty for failure to file is 20 percent of your tax 
for the earned income credit for ITIN filers. See Sched-       after all credits that wasn’t paid by April 18, 2023. 
ule OR-EIC-ITIN Instructions or Publication OR-17 for          • Failure-to-pay penalty. Include a penalty for failure 
additional information.                                        to pay if:
Use Table 7 and the following worksheet to figure your           —  Less than 90 percent of your tax after all credits 
credit.                                                             (including tax recaptures) was paid by April 18, 
Table 7. EIC percentage                                             2023, or
                                                                 —  You paid at least 90 percent of your tax after cred-
Age of youngest dependent              Percentage of                its (including tax recaptures) by April 18, 2023, but 
        at end of tax year             federal EITC                 you aren’t paying the balance of unpaid tax in full 
                                                                    when you file.
At least 3 years old, or no 
                                       9 percent (0.09)
dependents                                                     The penalty for failure to pay is 5 percent of your tax 
Younger than 3                         12 percent (0.12)       after all credits (including tax recaptures) that wasn’t 
                                                               paid by April 18, 2023.
Earned income credit worksheet                                 Failure to file and pay. If both penalties apply, your total 
                                                               penalty will be 25 percent of your tax after all credits 
1. Enter your federal EITC from Form    1.
                                                               that wasn’t paid by April 18, 2023. 
    1040 or 1040-SR, line 27.
                                                               First-time home buyer savings account (FTHBSA) pen-
2. Enter the percentage from the table    2.                   alty for nonqualified withdrawal. Include a penalty of 
    as a decimal.                                              5 percent of the funds withdrawn from your FTHBSA 
3. Line 1 times line 2. This is your              3.           if you withdrew funds from your account for a purpose 
    Oregon earned income credit.                               other than pur chasing a home.
                                                               No penalty will be imposed if: 
        Total refundable credits from Schedule OR-ASC. 
38                                                             • The account holder: 
      Enter your total refundable credits from Sched-            —  Dies. 
ule OR-ASC, line F7.           Include Schedule OR-ASC with      —  Files bankruptcy. 
your return.                                                     —  Becomes permanently unable to regularly per-
                                                                    form work at a gainful and suitable occupation 
                                                                    due to loss of any bodily function. 
Penalties and interest
                                                               • The funds are withdrawn more than 10 years after 
     Your 2022 tax must be paid by     April 18, 2023,           the account was opened. 
42
      even if you requested an extension of time to file       This penalty is in addition to all other penalties pro-
your return. Your 2022 return must be filed by April 18,       vided by law. Withdrawn funds that are subject to this 
2023. If you requested an extension, your return must          penalty also must be added back to Oregon income. See 
be filed by October 16, 2023.                                  this topic in “Additions” in Publication OR-17.

150-101-040-1 (Rev. 10-04-22)                               18                           2022 Form OR-40 Instructions

- 19 -

Interest on unpaid tax
Payment options
You’ll owe interest on the amount of tax that wasn’t
paid by April 18, 2023. Interest starts accruing on You may pay electronically from your checking or sav-
April 19, 2023 and continues to accrue every day, includ- ings account, by credit card, or with a check, cashier’s
ing the date of your payment. check, or money order. Cash payments can be made
only at our main office in Salem. If the amount due is
Interest is figured daily, based on a 365-day year. The
less than $2, no payment is required.
annual interest rate for 2023 is 6 percent, or 0.0164 per-
cent per day. Electronic payment from your checking or
To figure your interest, count the number of days start- savings account
ing with April 19, 2023, and ending with the date of You can pay your current year income taxes, 2023 esti-
your payment. Multiply your unpaid tax by the num- mated income taxes, any prior year taxes due, and
ber of days, then multiply that amount by 0.000164 (the amended return taxes directly from your checking or
daily rate converted to a decimal). savings account. There is no fee to use this service.
Interest rate increase. If we bill you for unpaid tax, and This option is available only through our website. Go
the tax isn’t paid in full within 60 days from the date of to www.oregon.gov/dor and click the link for Revenue
our billing notice, the annual interest rate increases by Online.
4 percentage points, to 10 percent.
Direct debit may be available with e-filed returns at the
Amended return. If you’re amending your return, cal- time of filing.
culate the interest based on the additional amount of
tax you must pay (line 5 of the Amended worksheet). Credit card payments
Interest on underpayment of estimated tax. You can pay with your Discover, MasterCard, or Visa
43 credit card. The service provider will charge you a
Underpayment interest is charged if:
convenience fee. The service provider will tell you
• Your tax after all credits and withholding is $1,000 what the fee is during the transaction; you will have
or more; the option to continue or cancel the transaction before
• You were required to make estimated tax payments; entering your credit card information. If you complete
• One or more of your required installments was the credit card transaction, you will receive a confir-
underpaid; and mation number. Keep this confirmation number as
• You don’t qualify for an exception. proof of payment—don’t send it with your return.
Note: You could be charged interest on underpayment To pay by credit card, go to www.oregon.gov/dor and
of estimated tax even if line 40 shows a refund. click the link for Revenue Online.
See Form OR-10 to determine if you owe underpayment
Check or money order
interest or qualify for an exception. Download the publi-
cation from our website or you can contact us to order it. • Make your check or money order payable to “Oregon
Department of Revenue.”
If you owe underpayment interest, enter the amount
• Write all of the following on your payment:
from line 33 of Form OR-10. If you qualify for an excep-
— The tax year (2022).
tion, enter the exception number from line 1 of the form
— The form you’re filing (Oregon Form OR-40).
inside box 43a. If you used the Annualized Income
— The last four digits of your SSN or ITIN.
Worksheet (located in the Form OR-10 Instructions)
to figure your interest, check box 43b. Include Form • Use blue or black ballpoint ink. Don’t use red or pur-
OR-10 with your return (along with any required state- ple ink or gel pens.
ments if you’re claiming an exception). Keep the Annu- • Don’t send cash or a postdated check.
alized Income Worksheet with your records.
Form OR-40-V. Use the voucher only if you’re mak-
ing a separate payment by check, cashier’s check, or
Amount due money order. Don’t use the voucher if you’re including
a payment with your return or making an electronic
Amount you owe. Enter your total unpaid tax payment. See Form OR-40-V instructions for additional
45 information and mailing address.
plus penalties and interest. Note: If you have
an overpayment on line 40 and the overpayment is Payment plan. If you can’t pay in full now, pay what you
less than the total penalties and interest you entered can. Contact us and we will help you set up a payment
on line 44, enter the amount from line 44 minus the plan for the amount you don’t pay with your return.
amount on line 40.

150-101-040-1 (Rev. 10-04-22) 19 2022 Form OR-40 Instructions

- 20 -

Charitable checkoff. Enter the amount from line
Refund 48
30 of Schedule OR-DONATE. For more informa-
tion, see the schedule instructions. You can download
Refund. Enter your overpayment from line
46 Schedule OR-DONATE and instructions from our web-
40 minus any penalty or interest from line 44. site or you can contact us to order it.
Note: If the amount on line 44 is more than the over-
payment on line 40, see the instructions for line 45. Note: If your refund—after any application to an open
estimated tax account—is less than your total donation
You have three years from the due date of the return amount, your donations will be prorated.
to file a claim for your refund. By law, we can’t issue
a refund if you file your return more than three years To make direct donations instead, you can find each
after the return’s due date (without extensions) or if the charity’s address listed on our website. Don’t mail your
refund is less than $1. For more information about the donations to us.
time limit for claiming a refund, see “Payments and Instructions for amended returns. Enter the amount,
refunds” in Publication OR-17. if any, from a refund on your original return that you
Interest on refunds. See “Payments and refunds” in applied as charitable donations using Schedule OR-
Publication OR-17 for information about interest paid DONATE. If line 5 of the Amended worksheet shows
on refunds. a refund, you can donate some or all of it to one or
more of the listed charities. Include this amount and an
Refund applications amended Schedule OR-DONATE with your amended
return. Note: The refund from your amended return
If line 46 shows a refund, you may use some or all of it to:
will be applied as a donation for the calendar year in
• Make an estimated tax payment for a later year. which you’re filing it.
• Donate to one or more of the charitable organizations
Political party checkoff. You may use your
listed on Schedule OR-DONATE. 49
• Contribute to the political party of your choice. refund to contribute $3 to the Oregon political
• Make a deposit to an Oregon college or MFS 529 sav- party of your choice. If you’re filing a joint return, you
ings plan account. and your spouse may each contribute $3. Note: Your
contribution will reduce your refund and does not
Each of these applications will reduce your refund. The qualify for the political contribution credit.
combined total of all applications can’t be more than the
amount of your refund. To make a contribution:
Note: A refund of overpaid tax will be offset against 1. Designate the political party of your choice using the
outstanding debt before any amount is applied or party’s code from the alphabetized list below.
refunded to you. — If you contribute, enter one code in box 49a.
— If your spouse contributes on a joint return, enter
Instructions for amended returns. If line 5 of the one code in box 49b.
Amended worksheet shows a refund, you can use
some or all of it for the refund applications listed above. Enter only one code per taxpayer. Spouses filing a joint
However, you can’t reduce any amounts you’ve already return don’t have to enter the same code.
applied from a refund on your original return. See the • Constitution Party of Oregon [code 500].
instructions for each application for details. • Democratic Party of Oregon [code 501].
Open estimated tax account. Enter the amount • Independent Party of Oregon [code 502].
47 • Libertarian Party of Oregon [code 503].
of your refund you want to apply as a tax pay-
ment for a later year. This amount will be applied to • Oregon Republican Party [code 504].
your open estimated tax account (to a year where you • Pacific Green Party of Oregon [code 505].
will be filing a tax return). Generally, unless you’re fil- • Progressive Party [code 506].
ing a delinquent or amended return, the payment will • Working Families Party of Oregon [code 507].
be applied to the 2023 tax year. For more information, 2. Enter your total contribution amount.
see “Payments and refunds” in Publication OR-17. — If you oryour spouse contribute, enter $3.
Instructions for amended returns. Enter the amount, if — If both you and your spouse contribute on a joint
any, from a refund on your original return that you’ve return, enter $6.
already applied as an estimated tax payment for a Note: Your political party contribution won’t be made if:
later year. If line 5 of the Amended worksheet shows
a refund and you want to apply some or all of it as an • Your refund—after any application to an open esti-
estimated tax payment, include the amount you want mated tax account or charitable checkoff donation—
to apply. is less than your total contribution amount.

150-101-040-1 (Rev. 10-04-22) 20 2022 Form OR-40 Instructions

- 21 -

• You enter an amount but don’t designate a party (or            Follow these steps to make sure your refund will be 
parties).                                                        deposited into the correct account:
• You designate a party (or parties) but don’t enter an 
                                                                 1. Check the box if the final destination for your 
amount.
                                                                    refund would be an account outside the U.S. Note: If 
• You enter more than one party code per taxpayer.
                                                                    you check this box, you will be issued a paper check.
Instructions for amended returns.        Enter the amount,       2.  Check the appropriate box, either checking  orsav-
if any, from a refund on your original return that you              ings, but not both.
applied as a political party contribution. If line 5 of the      3. Enter your nine-digit routing number.       Routing 
Amended worksheet               shows a refund and you didn’t       numbers begin with the digits 01 through 12, 21 
make  the  maximum  political  party  contribution  on              through 32, or 61 through 72.
your original return, you may use the refund to make a           4. Enter your account number.   Account numbers can 
contribution on your amended return.                                be up to 17  characters  (both numbers and letters). 
                                                                    Don’t include hyphens, spaces, or special symbols.
     Oregon college or MFS 529 savings plan. Enter 
50                                                               5. Double-check    the account and routing numbers. 
    the amount from line 5 of Schedule OR-529. 
For minimum deposit amounts and other informa-                      These numbers can’t be changed after the return is 
tion, see the schedule instructions. You can download               filed.
Schedule OR-529 from our website or you can contact 
us to order it.                                                  Signature block
Note: If the amount of your refund—after any applica-
                                                                 Signature(s).
tion to an open estimated tax account, charitable check-                     Be sure to sign and date your return. If 
off  donation,  or  political  party  contribution—is  less      you’re filing a joint return, both taxpayers must sign. By 
than the total amount you want to deposit, no deposit            signing the return, you acknowledge, under penalty of 
will be made.                                                    false swearing, that the information on the return and 
                                                                 any attachments is true, correct, and complete.
Instructions for amended returns. Enter the amount, 
if any, from a refund on your original return that you           Minor child’s return. If your child can’t sign their tax 
applied as an Oregon college or MFS 529 savings plan             return, you may sign the child’s name as their legal 
deposit. If line 5 of the       Amended worksheet shows a        agent. Sign the child’s name and then write “By [your 
refund, add the amount you want to apply as a deposit            signature], parent (or other legal guardian) of minor 
and include an amended Schedule OR-529 with your                 child.”
amended  return.  The  refund will  be  applied  for  the        Preparer signature. Anyone who prepares, advises, 
year in which you’re filing the amended return.                  or assists in preparing personal income tax returns 
     Net refund. You must             reduce your refund by      in exchange for compensation of any kind    must be 
52                                                               licensed to prepare Oregon returns and must sign the 
    any amounts applied to your open estimated tax 
account, charitable checkoff donations, political party          return. 
contributions, and Oregon college or MFS 529 savings             Signing the return doesn't grant your preparer the right 
plan accounts. By law, we can’t issue or apply a refund          to represent you or make decisions on your behalf. See 
if you file your return more than three years after the          the Tax Information Authorization and Power of Attorney 
return’s due date (excluding extensions).                        for Representation form and instructions on our website 
                                                                 for more information. 
Direct deposit                                                   Contact the following agencies to check the status of 
                                                                 your Oregon tax practitioner:
     Direct deposit. In most cases, we can deposit 
53                                                               • State Board of Tax Practitioners at 503-378-4034 
    your refund directly into your checking or sav-
ings account instead of mailing you a check. However,              (Salem) for licensed tax consultants or preparers, or 
federal banking regulations prevent us from making a               go to   www.oregon.gov/obtp.
refund by direct deposit if the final destination is an          • State Board of Accountancy at 503-378-4181 (Salem) 
account outside the U.S. In that case, we must issue a             for public accountants and certified public accoun-
paper check instead.                                               tants, or go to   www.oregon.gov/boa.
Before  you  enter  your  information,  verify  that  your       Preparer license number. Licensed tax consultants and 
deposit will be accepted and confirm your routing and            tax preparers: enter your license number. CPAs: enter 
account numbers. You can find a diagram of a personal            your certificate number. Tax-Aide volunteers: enter 
check showing where these numbers are located in the             your TCE site number. All others: leave blank.  Don’t 
“Payments and refunds” section of Publication OR-17.             enter your driver license number.

150-101-040-1 (Rev. 10-04-22)                                 21                           2022 Form OR-40 Instructions

- 22 -

                                                               Note: If you’re making an estimated tax payment for 
Before you file                                                2023 by check or money order, send the payment in a 
                                                               separate envelope with a completed Form OR-40-V. 
Copy of federal return. Before you assemble your Ore-
                                                               Don’t include your 2023 payment or voucher with your 
gon return, make a copy of both sides of your federal 
Form 1040 or 1040-SR along with Schedules 1 through 3          2022 return.
(as applicable), 1040-X, or 1040-NR. 
Don’t include any other federal schedules or an exten-         Avoid processing delays
sion request unless instructed otherwise. Keep these 
with your records; we may ask for them later.                  Type or clearly print your name, SSN, date of birth, 
                                                               complete mailing address, and daytime phone number 
If you created an “as if” federal return, use blue or black 
                                                               on your return.
ink to label it “as if” on the top left corner. Include it 
along with the copy of your actual federal return (and         Include all pages of your Oregon return.
any amendments).
                                                               Double-check your figures and other numbers, includ-
Failure to include your federal return will delay pro-         ing your SSN. Errors will delay processing. Common 
cessing, and items claimed on your Oregon return               mistakes are:
may be adjusted or denied.
Amended Oregon return. If you’re amending your Ore-            • Math errors. 
gon return due to changes to your federal return or a          • A wrong amount claimed for the federal tax liability 
return you filed with another state, include a copy of         subtraction. 
your amended or corrected federal or other state return        • Using the wrong line or column on the tax tables.
or audit report. If you’re amending only your Oregon           • Using the wrong tax chart. 
return, include a copy of your original federal or other       If you have tax to pay, review the instructions for line 45.
state return. 
                                                               Verify your account information if you’re requesting a 
Assemble your Oregon return. Assemble your return 
                                                               refund by direct deposit.
in the order shown below. If a form has more than one 
page, be sure that you’ve included all pages and that          Sign your return. Both spouses must sign a joint return.
they’re all from the same 2022 form. For example, if 
                                                               Include legible copies of all W-2 and 1099 forms show-
you’re filing Schedule OR-WFHDC, Schedule OR-A, 
                                                               ing Oregon income tax withheld. Place them on top of 
or Schedule OR-ASC, be sure that “2022 Schedule OR-
WFHDC”, "2022 Schedule OR-A", or "2022 Schedule OR-            your return along with any payment by check, cashier’s 
ASC" is printed at the top of each page and that you’ve        check, or money order.
included all pages associated with each schedule.              Include a copy of your federal return (front and back) 
Important: Don’t use staples, paperclips, tape, or             with your Oregon return. Include federal Schedules 1 
other fasteners. Doing so will delay processing.               through 3 (if applicable), but don’t include other federal 
                                                               schedules unless otherwise instructed. Place it behind 
1.   Payment by check or money order, if any. Don’t use 
                                                               all Oregon forms and schedules.
a voucher.
2.   Form(s) W-2 and 1099 showing Oregon tax withheld.         Payment  by  check,  cashier’s  check,  or money  order 
3.   Form OR-40.                                               should be placed on top of your return. Don’t mail cash. 
4.   Schedule OR-A.                                            Don’t use a voucher. 
5.   Schedule OR-ASC.                                          Don’t use staples, paper clips, tape, or other fasteners. 
6.   Schedule OR-ADD-DEP.
                                                               Mail your return in a stamped envelope.      Use a busi-
7.   Schedule OR-DONATE.                                       ness-size (4 × 9½ inches) or larger envelope with ade-
8.   Schedule OR-529.                                          quate postage. Don’t use a smaller envelope—it delays 
9.   Schedule OR-PTE-FY.                                       processing.
10.  Form OR-10.
11.  Schedule OR-EIC-ITIN.
                                                               Tax return mailing addresses
12.  Schedule OR-WFHDC.
13. Other Oregon schedules required to be included             Mail refund returns or   Mail tax-to-pay  
with your return.                                              no-tax-due returns to:   returns to:
14.  If you’re an RDP filing separately for Oregon, your       REFUND                   Oregon Department of Revenue 
RDP’s Oregon return.                                           PO Box 14700             PO Box 14555 
15.  Your federal return(s) and schedules.                     Salem OR 97309-0930      Salem OR 97309-0940

150-101-040-1 (Rev. 10-04-22)                               22                          2022 Form OR-40 Instructions

- 23 -

                                                                                    Use column J if you are:
                                                  Use column S if you are:
2022 Tax Tables                                                                     •  Married filing jointly.
                                                  • Single.
                                                                                    •  Head of household.
for Form OR-40                             S •  Married filing separately.      J   •        Surviving spouse.

If income from                     If income from              If income from                If income from 
Form OR-40,      And you           Form OR-40,    And you      Form OR-40,      And you      Form OR-40,      And you
line 19 is:      use column:       line 19 is:    use column:  line 19 is:      use column:  line 19 is:      use column:
           But                             But                            But                       But
At         less                    At     less                 At         less               At     less
least:     than: S J               least: than:   S J          least:     than: S J          least: than:     S J
                 Your tax is:                     Your tax is:                  Your tax is:                  Your tax is:
$ 0                                $ 4,000                     $ 9,000                       $ 14,000
                                   4,000 – 4,100  198 192      9,000 – 9,100    536 461      14,000 – 14,100  966   798
                                   4,100 – 4,200  205 197      9,100 – 9,200    543 467      14,100 – 14,200  974   805
                                   4,200 – 4,300  212 202      9,200 – 9,300    549 474      14,200 – 14,300  983   812
                                   4,300 – 4,400  219 207      9,300 – 9,400    556 481      14,300 – 14,400  992   818
                                   4,400 – 4,500  225 211      9,400 – 9,500    563 488      14,400 – 14,500  1,001 825
                                   4,500 – 4,600  232 216      9,500 – 9,600    572 494      14,500 – 14,600  1,009 832
                                   4,600 – 4,700  239 221      9,600 – 9,700    581 501      14,600 – 14,700  1,018 839
                                   4,700 – 4,800  246 226      9,700 – 9,800    589 508      14,700 – 14,800  1,027 845
       0 –  20   0             0   4,800 – 4,900  252 230      9,800 – 9,900    598 515      14,800 – 14,900  1,036 852
    20 –    50   2             2   4,900 – 5,000  259 235      9,900 – 10,000   607 521      14,900 – 15,000  1,044 859
$ 50                               $ 5,000                     $ 10,000                      $ 15,000
    50 –   100   4             4   5,000 – 5,100  266 240      10,000 – 10,100  616 528      15,000 – 15,100  1,053 866
100 –      200   7             7   5,100 – 5,200  273 245      10,100 – 10,200  624 535      15,100 – 15,200  1,062 872
200 –      300   12            12  5,200 – 5,300  279 249      10,200 – 10,300  633 542      15,200 – 15,300  1,071 879
300 –      400   17            17  5,300 – 5,400  286 254      10,300 – 10,400  642 548      15,300 – 15,400  1,079 886
400 –      500   21            21  5,400 – 5,500  293 259      10,400 – 10,500  651 555      15,400 – 15,500  1,088 893
500 –      600   26            26  5,500 – 5,600  300 264      10,500 – 10,600  659 562      15,500 – 15,600  1,097 899
600 –      700   31            31  5,600 – 5,700  306 268      10,600 – 10,700  668 569      15,600 – 15,700  1,106 906
700 –      800   36            36  5,700 – 5,800  313 273      10,700 – 10,800  677 575      15,700 – 15,800  1,114 913
800 –      900   40            40  5,800 – 5,900  320 278      10,800 – 10,900  686 582      15,800 – 15,900  1,123 920
900 – 1,000      45            45  5,900 – 6,000  327 283      10,900 – 11,000  694 589      15,900 – 16,000  1,132 926
$ 1,000                            $ 6,000                     $ 11,000                      $ 16,000
1,000 – 1,100    50            50  6,000 – 6,100  333 287      11,000 – 11,100  703 596      16,000 – 16,100  1,141 933
1,100 – 1,200    55            55  6,100 – 6,200  340 292      11,100 – 11,200  712 602      16,100 – 16,200  1,149 940
1,200 – 1,300    59            59  6,200 – 6,300  347 297      11,200 – 11,300  721 609      16,200 – 16,300  1,158 947
1,300 – 1,400    64            64  6,300 – 6,400  354 302      11,300 – 11,400  729 616      16,300 – 16,400  1,167 953
1,400 – 1,500    69            69  6,400 – 6,500  360 306      11,400 – 11,500  738 623      16,400 – 16,500  1,176 960
1,500 – 1,600    74            74  6,500 – 6,600  367 311      11,500 – 11,600  747 629      16,500 – 16,600  1,184 967
1,600 – 1,700    78            78  6,600 – 6,700  374 316      11,600 – 11,700  756 636      16,600 – 16,700  1,193 974
1,700 – 1,800    83            83  6,700 – 6,800  381 321      11,700 – 11,800  764 643      16,700 – 16,800  1,202 980
1,800 – 1,900    88            88  6,800 – 6,900  387 325      11,800 – 11,900  773 650      16,800 – 16,900  1,211 987
1,900 – 2,000    93            93  6,900 – 7,000  394 330      11,900 – 12,000  782 656      16,900 – 17,000  1,219 994
$ 2,000                            $ 7,000                     $ 12,000                      $ 17,000
2,000 – 2,100    97            97  7,000 – 7,100  401 335      12,000 – 12,100  791 663      17,000 – 17,100  1,228 1,001
2,100 – 2,200    102           102 7,100 – 7,200  408 340      12,100 – 12,200  799 670      17,100 – 17,200  1,237 1,007
2,200 – 2,300    107           107 7,200 – 7,300  414 344      12,200 – 12,300  808 677      17,200 – 17,300  1,246 1,014
2,300 – 2,400    112           112 7,300 – 7,400  421 349      12,300 – 12,400  817 683      17,300 – 17,400  1,254 1,021
2,400 – 2,500    116           116 7,400 – 7,500  428 354      12,400 – 12,500  826 690      17,400 – 17,500  1,263 1,028
2,500 – 2,600    121           121 7,500 – 7,600  435 359      12,500 – 12,600  834 697      17,500 – 17,600  1,272 1,034
2,600 – 2,700    126           126 7,600 – 7,700  441 366      12,600 – 12,700  843 704      17,600 – 17,700  1,281 1,041
2,700 – 2,800    131           131 7,700 – 7,800  448 373      12,700 – 12,800  852 710      17,700 – 17,800  1,289 1,048
2,800 – 2,900    135           135 7,800 – 7,900  455 380      12,800 – 12,900  861 717      17,800 – 17,900  1,298 1,055
2,900 – 3,000    140           140 7,900 – 8,000  462 386      12,900 – 13,000  869 724      17,900 – 18,000  1,307 1,061
$ 3,000                            $ 8,000                     $ 13,000                      $ 18,000
3,000 – 3,100    145           145 8,000 – 8,100  468 393      13,000 – 13,100  878 731      18,000 – 18,100  1,316 1,068
3,100 – 3,200    150           150 8,100 – 8,200  475 400      13,100 – 13,200  887 737      18,100 – 18,200  1,324 1,075
3,200 – 3,300    154           154 8,200 – 8,300  482 407      13,200 – 13,300  896 744      18,200 – 18,300  1,333 1,082
3,300 – 3,400    159           159 8,300 – 8,400  489 413      13,300 – 13,400  904 751      18,300 – 18,400  1,342 1,088
3,400 – 3,500    164           164 8,400 – 8,500  495 420      13,400 – 13,500  913 758      18,400 – 18,500  1,351 1,095
3,500 – 3,600    169           169 8,500 – 8,600  502 427      13,500 – 13,600  922 764      18,500 – 18,600  1,359 1,102
3,600 – 3,700    173           173 8,600 – 8,700  509 434      13,600 – 13,700  931 771      18,600 – 18,700  1,368 1,109
3,700 – 3,800    178           178 8,700 – 8,800  516 440      13,700 – 13,800  939 778      18,700 – 18,800  1,377 1,115
3,800 – 3,900    185           183 8,800 – 8,900  522 447      13,800 – 13,900  948 785      18,800 – 18,900  1,386 1,122
3,900 – 4,000    192           188 8,900 – 9,000  529 454      13,900 – 14,000  957 791      18,900 – 19,000  1,394 1,130

150-101-040-1 (Rev. 10-04-22)                              23                                2022 Form OR-40 Instructions

- 24 -

                                                                               Use column J if you are:
                                               Use column S if you are:
2022 Tax Tables                                                                •  Married filing jointly.
                                               • Single.
                                                                               •  Head of household.
for Form OR-40                          S •  Married filing separately.      J •          Surviving spouse.

If income from                 If income from               If income from                If income from 
Form OR-40,     And you        Form OR-40,     And you      Form OR-40,      And you      Form OR-40,      And you
line 19 is:     use column:    line 19 is:     use column:  line 19 is:      use column:  line 19 is:      use column:
       But                            But                              But                       But
At     less                    At     less                  At         less               At     less
least: than:    S J            least: than:    S J          least:     than: S J          least: than:     S J
                Your tax is:                   Your tax is:                  Your tax is:                  Your tax is:
$ 19,000                       $ 24,000                     $ 29,000                      $ 34,000
19,000 – 19,100 1,403 1,139    24,000 – 24,100 1,841 1,577  29,000 – 29,100  2,278 2,014  34,000 – 34,100  2,716 2,452
19,100 – 19,200 1,412 1,148    24,100 – 24,200 1,849 1,585  29,100 – 29,200  2,287 2,023  34,100 – 34,200  2,724 2,460
19,200 – 19,300 1,421 1,157    24,200 – 24,300 1,858 1,594  29,200 – 29,300  2,296 2,032  34,200 – 34,300  2,733 2,469
19,300 – 19,400 1,429 1,165    24,300 – 24,400 1,867 1,603  29,300 – 29,400  2,304 2,040  34,300 – 34,400  2,742 2,478
19,400 – 19,500 1,438 1,174    24,400 – 24,500 1,876 1,612  29,400 – 29,500  2,313 2,049  34,400 – 34,500  2,751 2,487
19,500 – 19,600 1,447 1,183    24,500 – 24,600 1,884 1,620  29,500 – 29,600  2,322 2,058  34,500 – 34,600  2,759 2,495
19,600 – 19,700 1,456 1,192    24,600 – 24,700 1,893 1,629  29,600 – 29,700  2,331 2,067  34,600 – 34,700  2,768 2,504
19,700 – 19,800 1,464 1,200    24,700 – 24,800 1,902 1,638  29,700 – 29,800  2,339 2,075  34,700 – 34,800  2,777 2,513
19,800 – 19,900 1,473 1,209    24,800 – 24,900 1,911 1,647  29,800 – 29,900  2,348 2,084  34,800 – 34,900  2,786 2,522
19,900 – 20,000 1,482 1,218    24,900 – 25,000 1,919 1,655  29,900 – 30,000  2,357 2,093  34,900 – 35,000  2,794 2,530
$ 20,000                       $ 25,000                     $ 30,000                      $ 35,000
20,000 – 20,100 1,491 1,227    25,000 – 25,100 1,928 1,664  30,000 – 30,100  2,366 2,102  35,000 – 35,100  2,803 2,539
20,100 – 20,200 1,499 1,235    25,100 – 25,200 1,937 1,673  30,100 – 30,200  2,374 2,110  35,100 – 35,200  2,812 2,548
20,200 – 20,300 1,508 1,244    25,200 – 25,300 1,946 1,682  30,200 – 30,300  2,383 2,119  35,200 – 35,300  2,821 2,557
20,300 – 20,400 1,517 1,253    25,300 – 25,400 1,954 1,690  30,300 – 30,400  2,392 2,128  35,300 – 35,400  2,829 2,565
20,400 – 20,500 1,526 1,262    25,400 – 25,500 1,963 1,699  30,400 – 30,500  2,401 2,137  35,400 – 35,500  2,838 2,574
20,500 – 20,600 1,534 1,270    25,500 – 25,600 1,972 1,708  30,500 – 30,600  2,409 2,145  35,500 – 35,600  2,847 2,583
20,600 – 20,700 1,543 1,279    25,600 – 25,700 1,981 1,717  30,600 – 30,700  2,418 2,154  35,600 – 35,700  2,856 2,592
20,700 – 20,800 1,552 1,288    25,700 – 25,800 1,989 1,725  30,700 – 30,800  2,427 2,163  35,700 – 35,800  2,864 2,600
20,800 – 20,900 1,561 1,297    25,800 – 25,900 1,998 1,734  30,800 – 30,900  2,436 2,172  35,800 – 35,900  2,873 2,609
20,900 – 21,000 1,569 1,305    25,900 – 26,000 2,007 1,743  30,900 – 31,000  2,444 2,180  35,900 – 36,000  2,882 2,618
$ 21,000                       $ 26,000                     $ 31,000                      $ 36,000
21,000 – 21,100 1,578 1,314    26,000 – 26,100 2,016 1,752  31,000 – 31,100  2,453 2,189  36,000 – 36,100  2,891 2,627
21,100 – 21,200 1,587 1,323    26,100 – 26,200 2,024 1,760  31,100 – 31,200  2,462 2,198  36,100 – 36,200  2,899 2,635
21,200 – 21,300 1,596 1,332    26,200 – 26,300 2,033 1,769  31,200 – 31,300  2,471 2,207  36,200 – 36,300  2,908 2,644
21,300 – 21,400 1,604 1,340    26,300 – 26,400 2,042 1,778  31,300 – 31,400  2,479 2,215  36,300 – 36,400  2,917 2,653
21,400 – 21,500 1,613 1,349    26,400 – 26,500 2,051 1,787  31,400 – 31,500  2,488 2,224  36,400 – 36,500  2,926 2,662
21,500 – 21,600 1,622 1,358    26,500 – 26,600 2,059 1,795  31,500 – 31,600  2,497 2,233  36,500 – 36,600  2,934 2,670
21,600 – 21,700 1,631 1,367    26,600 – 26,700 2,068 1,804  31,600 – 31,700  2,506 2,242  36,600 – 36,700  2,943 2,679
21,700 – 21,800 1,639 1,375    26,700 – 26,800 2,077 1,813  31,700 – 31,800  2,514 2,250  36,700 – 36,800  2,952 2,688
21,800 – 21,900 1,648 1,384    26,800 – 26,900 2,086 1,822  31,800 – 31,900  2,523 2,259  36,800 – 36,900  2,961 2,697
21,900 – 22,000 1,657 1,393    26,900 – 27,000 2,094 1,830  31,900 – 32,000  2,532 2,268  36,900 – 37,000  2,969 2,705
$ 22,000                       $ 27,000                     $ 32,000                      $ 37,000
22,000 – 22,100 1,666 1,402    27,000 – 27,100 2,103 1,839  32,000 – 32,100  2,541 2,277  37,000 – 37,100  2,978 2,714
22,100 – 22,200 1,674 1,410    27,100 – 27,200 2,112 1,848  32,100 – 32,200  2,549 2,285  37,100 – 37,200  2,987 2,723
22,200 – 22,300 1,683 1,419    27,200 – 27,300 2,121 1,857  32,200 – 32,300  2,558 2,294  37,200 – 37,300  2,996 2,732
22,300 – 22,400 1,692 1,428    27,300 – 27,400 2,129 1,865  32,300 – 32,400  2,567 2,303  37,300 – 37,400  3,004 2,740
22,400 – 22,500 1,701 1,437    27,400 – 27,500 2,138 1,874  32,400 – 32,500  2,576 2,312  37,400 – 37,500  3,013 2,749
22,500 – 22,600 1,709 1,445    27,500 – 27,600 2,147 1,883  32,500 – 32,600  2,584 2,320  37,500 – 37,600  3,022 2,758
22,600 – 22,700 1,718 1,454    27,600 – 27,700 2,156 1,892  32,600 – 32,700  2,593 2,329  37,600 – 37,700  3,031 2,767
22,700 – 22,800 1,727 1,463    27,700 – 27,800 2,164 1,900  32,700 – 32,800  2,602 2,338  37,700 – 37,800  3,039 2,775
22,800 – 22,900 1,736 1,472    27,800 – 27,900 2,173 1,909  32,800 – 32,900  2,611 2,347  37,800 – 37,900  3,048 2,784
22,900 – 23,000 1,744 1,480    27,900 – 28,000 2,182 1,918  32,900 – 33,000  2,619 2,355  37,900 – 38,000  3,057 2,793
$ 23,000                       $ 28,000                     $ 33,000                      $ 38,000
23,000 – 23,100 1,753 1,489    28,000 – 28,100 2,191 1,927  33,000 – 33,100  2,628 2,364  38,000 – 38,100  3,066 2,802
23,100 – 23,200 1,762 1,498    28,100 – 28,200 2,199 1,935  33,100 – 33,200  2,637 2,373  38,100 – 38,200  3,074 2,810
23,200 – 23,300 1,771 1,507    28,200 – 28,300 2,208 1,944  33,200 – 33,300  2,646 2,382  38,200 – 38,300  3,083 2,819
23,300 – 23,400 1,779 1,515    28,300 – 28,400 2,217 1,953  33,300 – 33,400  2,654 2,390  38,300 – 38,400  3,092 2,828
23,400 – 23,500 1,788 1,524    28,400 – 28,500 2,226 1,962  33,400 – 33,500  2,663 2,399  38,400 – 38,500  3,101 2,837
23,500 – 23,600 1,797 1,533    28,500 – 28,600 2,234 1,970  33,500 – 33,600  2,672 2,408  38,500 – 38,600  3,109 2,845
23,600 – 23,700 1,806 1,542    28,600 – 28,700 2,243 1,979  33,600 – 33,700  2,681 2,417  38,600 – 38,700  3,118 2,854
23,700 – 23,800 1,814 1,550    28,700 – 28,800 2,252 1,988  33,700 – 33,800  2,689 2,425  38,700 – 38,800  3,127 2,863
23,800 – 23,900 1,823 1,559    28,800 – 28,900 2,261 1,997  33,800 – 33,900  2,698 2,434  38,800 – 38,900  3,136 2,872
23,900 – 24,000 1,832 1,568    28,900 – 29,000 2,269 2,005  33,900 – 34,000  2,707 2,443  38,900 – 39,000  3,144 2,880

150-101-040-1 (Rev. 10-04-22)                           24                                2022 Form OR-40 Instructions

- 25 -

                                                                               Use column J if you are:
                                               Use column S if you are:
2022 Tax Tables                                                                •  Married filing jointly.
                                               • Single.
                                                                               •  Head of household.
for Form OR-40                          S •  Married filing separately.      J •          Surviving spouse.

If income from                 If income from               If income from                If income from 
Form OR-40,     And you        Form OR-40,     And you      Form OR-40,      And you      Form OR-40,      And you
line 19 is:     use column:    line 19 is:     use column:  line 19 is:      use column:  line 19 is:      use column:
       But                            But                              But                       But
At     less                    At     less                  At         less               At     less
least: than:    S J            least: than:    S J          least:     than: S J          least: than:     S J
                Your tax is:                   Your tax is:                  Your tax is:                  Your tax is:
$ 39,000                       $ 42,000                     $ 45,000                      $ 48,000
39,000 – 39,100 3,153 2,889    42,000 – 42,100 3,416 3,152  45,000 – 45,100 3,678 3,414   48,000 – 48,100  3,941 3,677
39,100 – 39,200 3,162 2,898    42,100 – 42,200 3,424 3,160  45,100 – 45,200 3,687 3,423   48,100 – 48,200  3,949 3,685
39,200 – 39,300 3,171 2,907    42,200 – 42,300 3,433 3,169  45,200 – 45,300 3,696 3,432   48,200 – 48,300  3,958 3,694
39,300 – 39,400 3,179 2,915    42,300 – 42,400 3,442 3,178  45,300 – 45,400 3,704 3,440   48,300 – 48,400  3,967 3,703
39,400 – 39,500 3,188 2,924    42,400 – 42,500 3,451 3,187  45,400 – 45,500 3,713 3,449   48,400 – 48,500  3,976 3,712
39,500 – 39,600 3,197 2,933    42,500 – 42,600 3,459 3,195  45,500 – 45,600 3,722 3,458   48,500 – 48,600  3,984 3,720
39,600 – 39,700 3,206 2,942    42,600 – 42,700 3,468 3,204  45,600 – 45,700 3,731 3,467   48,600 – 48,700  3,993 3,729
39,700 – 39,800 3,214 2,950    42,700 – 42,800 3,477 3,213  45,700 – 45,800 3,739 3,475   48,700 – 48,800  4,002 3,738
39,800 – 39,900 3,223 2,959    42,800 – 42,900 3,486 3,222  45,800 – 45,900 3,748 3,484   48,800 – 48,900  4,011 3,747
39,900 – 40,000 3,232 2,968    42,900 – 43,000 3,494 3,230  45,900 – 46,000 3,757 3,493   48,900 – 49,000  4,019 3,755
$ 40,000                       $ 43,000                     $ 46,000                      $ 49,000
40,000 – 40,100 3,241 2,977    43,000 – 43,100 3,503 3,239  46,000 – 46,100 3,766 3,502   49,000 – 49,100  4,028 3,764
40,100 – 40,200 3,249 2,985    43,100 – 43,200 3,512 3,248  46,100 – 46,200 3,774 3,510   49,100 – 49,200  4,037 3,773
40,200 – 40,300 3,258 2,994    43,200 – 43,300 3,521 3,257  46,200 – 46,300 3,783 3,519   49,200 – 49,300  4,046 3,782
40,300 – 40,400 3,267 3,003    43,300 – 43,400 3,529 3,265  46,300 – 46,400 3,792 3,528   49,300 – 49,400  4,054 3,790
40,400 – 40,500 3,276 3,012    43,400 – 43,500 3,538 3,274  46,400 – 46,500 3,801 3,537   49,400 – 49,500  4,063 3,799
40,500 – 40,600 3,284 3,020    43,500 – 43,600 3,547 3,283  46,500 – 46,600 3,809 3,545   49,500 – 49,600  4,072 3,808
40,600 – 40,700 3,293 3,029    43,600 – 43,700 3,556 3,292  46,600 – 46,700 3,818 3,554   49,600 – 49,700  4,081 3,817
40,700 – 40,800 3,302 3,038    43,700 – 43,800 3,564 3,300  46,700 – 46,800 3,827 3,563   49,700 – 49,800  4,089 3,825
40,800 – 40,900 3,311 3,047    43,800 – 43,900 3,573 3,309  46,800 – 46,900  3,836 3,572  49,800 – 49,900  4,098 3,834
40,900 – 41,000 3,319 3,055    43,900 – 44,000 3,582 3,318  46,900 – 47,000  3,844 3,580  49,900 – 50,000  4,107 3,843
$ 41,000                       $ 44,000                     $ 47,000
41,000 – 41,100 3,328 3,064    44,000 – 44,100 3,591 3,327  47,000 – 47,100  3,853 3,589
41,100 – 41,200 3,337 3,073    44,100 – 44,200 3,599 3,335  47,100 – 47,200  3,862 3,598
41,200 – 41,300 3,346 3,082    44,200 – 44,300 3,608 3,344  47,200 – 47,300  3,871 3,607
41,300 – 41,400 3,354 3,090    44,300 – 44,400 3,617 3,353  47,300 – 47,400  3,879 3,615
41,400 – 41,500 3,363 3,099    44,400 – 44,500 3,626 3,362  47,400 – 47,500  3,888 3,624
41,500 – 41,600 3,372 3,108    44,500 – 44,600 3,634 3,370  47,500 – 47,600  3,897 3,633
41,600 – 41,700 3,381 3,117    44,600 – 44,700 3,643 3,379  47,600 – 47,700  3,906 3,642
41,700 – 41,800 3,389 3,125    44,700 – 44,800 3,652 3,388  47,700 – 47,800  3,914 3,650
41,800 – 41,900 3,398 3,134    44,800 – 44,900 3,661 3,397  47,800 – 47,900  3,923 3,659
41,900 – 42,000 3,407 3,143    44,900 – 45,000 3,669 3,405  47,900 – 48,000  3,932 3,668

2022 Tax rate charts
Chart S: For persons filing single or married/RDP filing separately—
If your taxable income is $50,000 or more but not over $125,000 ......your tax is $4,111 plus 8.75% of excess over $50,000
If your taxable income is over $125,000 ......................................................your tax is $10,674 plus 9.9% of excess over $125,000

Chart J: For persons filing jointly, head of household, or qualifying surviving spouse—
If your taxable income is $50,000 or more but not over $250,000 .....your tax is $3,847 plus 8.75% of excess over $50,000
If your taxable income is over $250,000.....................................................your tax is $21,347 plus 9.9% of excess over $250,000

150-101-040-1 (Rev. 10-04-22)                           25                                2022 Form OR-40 Instructions

PDF file checksum: 2661323152

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