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2022 Oregon Income Tax

Form OR-40-N and Form OR-40-P Instructions

Nonresident/Part-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

150-101-048-1 (Rev. 10-04-22)

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                                          Contents

Electronic filing ..................................................................3         Filing status ...................................................................11 
Federal tax law ...................................................................3          Exemptions ....................................................................12
New information ................................................................4           Federal column instructions, lines 7F–29F ..................14
Important reminders .........................................................4              Oregon column instructions, lines 7S–29S ..................14
General information ..........................................................5               Adjustments ..................................................................16
  Do I need to file an Oregon return? .............................5                          Additions .......................................................................17
  What does income from Oregon sources include? ....5                                         Subtractions ...................................................................17 
  Residency .........................................................................6        Oregon percentage .......................................................17 
  What form do I use? .......................................................6                Deductions and modifications ...................................18
  Military personnel ..........................................................7              Oregon tax .....................................................................21
  What if I need more time to file? ..................................7                     Tax rate charts ..................................................................21
  P enalities ..........................................................................7     Credits—nonrefundable ..............................................22 
  2023 estimated tax ..........................................................8              Tax payments and refundable credits .......................23
  What if I need to change my Oregon return                                                   Penalties and interest ...................................................24
    after filing? ....................................................................8       Amount due and payment options ............................25
General instructions for Forms OR-40-N                                                        Refund ............................................................................25
and OR-40-P ......................................................................10          Direct deposit ................................................................27
  Check the boxes ............................................................10              Before you file ...............................................................27
  Name and address ........................................................11                 Avoid processing delays ..............................................28
                                                                                              Tax return mailing addresses .....................................28

     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 other 
        www.oregon.gov/dor (click on Revenue Online)
                                                                                            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  our 
•  File an appeal.
                                                                                            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 have a 
Salem OR 97301-2555                                                                         problem or complaint, please contact the Office of the Tax-
•  Include your name and daytime phone number.                                              payer Advocate for assistance. 
•  Include the last four digits of your SSN or ITIN.
                                                                                            503-945-8700
To request printed forms or publications:                                                   TTY: We accept all relay calls.
Forms
Oregon Department of Revenue                                                                taxpayer.advocate@DOR.oregon.gov
PO Box 14999
Salem OR 97309-0990
Photo on cover: Sunset at the Oregon coast
150-101-048-1 (Rev. 10-04-22)                                                             2           2022 OR-40-N and Form OR-40-P 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
gram. This program allows you to electronically file your home, work, or library computer using Oregon-
both your federal and Oregon returns at the same time. approved online tax preparation products. Go to our
If you’ve already filed your federal return, you can still website at www.oregon.gov/dor/e-filing for a list of
electronically file your Oregon return. tax preparation products to use in preparing your
federal and Oregon returns.
If you haven’t tried e-file yet, why not this year? Join
more than 1.8 million other Oregon taxpayers who You may be eligible for free e-file. Several tax
electronically file their Oregon returns. preparation software providers offer free online
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

150-101-048-1 (Rev. 10-04-22) 3 2022 OR-40-N and Form OR-40-P 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
elected to pay Oregon’s PTE-E tax, you may be enti- Working family household and dependent care credit
tled to a refundable credit. You will claim this credit (WFHDC) for students. The WFHDC credit is a refund-
on Schedule OR-ASC or OR-ASC-NP. See Form OR-21 able credit available to low and middle-income work-
instructions or Publication OR-17 for additional ing families with qualifying expenses for household
information. services or dependent care. If you (or your spouse, if
married filing jointly) were a student during the tax
Federal tax liability subtraction. The 2022 federal tax year, you may be eligible to claim the WFHDC credit.
subtraction limit is $7,250 ($3,625 for married filing Use Schedule OR-WFHDC-ST in addition to Schedule
separately). It may be limited further based on your OR-WFHDC to figure your WFHDC credit. Begin by
adjusted gross income (AGI). See instructions for reading the instructions for Schedule OR-WFHDC to
line 40. see if you qualify.

Important reminders

Revenue Online. Revenue Online provides convenient, Schedule OR-ASC-NP. 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-NP. Without this infor-
mation, we may disallow or adjust your claim. Sched-
Federal return. You must include a copy of your fed- ule OR-ASC-NP and Publication OR-CODES are avail-
eral Form 1040 or 1040-SR with Schedules 1 through able at www.oregon.gov/dor/forms or you can contact
3 (if applicable), 1040-X, or 1040-NR with your Oregon us to 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.

150-101-048-1 (Rev. 10-04-22) 4 2022 OR-40-N and Form OR-40-P Instructions

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                              General information

Do I need to file an Oregon return?                          How long will it take to get my refund?

You need to file an Oregon income tax return if your         Return processing times vary due to many factors, 
Oregon-source income and income received while an            including the complexity of your return.
Oregon resident is more than your standard deduction.        Electronically filed returns are generally received and 
If your Oregon income is less than your standard deduc-      processed faster.
tion, you’re not required to file a return for Oregon.       Paper returns must have all required Oregon sched-
However, you must file an Oregon return if you had           ules, proof of tax withheld, and a copy of your federal 
$1 or more of Oregon income tax withheld from your           return included to ensure smooth processing. If you 
wages and you want to claim a refund.                        don’t have a federal filing requirement, create a substi-
                                                             tute return and check the “calculated using ‘as-if’ fed-
Full-year residents. Oregon taxes your income from all       eral return” box on your return.
sources.
                                                             Returns mailed closer to April 18, when we receive the 
Part-year residents. Oregon taxes your income from all       most returns, can take longer to process.
sources earned or received while you were an Oregon 
resident. Oregon also taxes your income from Oregon          Also, returns that require additional review can take 
                                                             more time to process. Typical reasons for additional 
sources while you were a nonresident.
                                                             review include: incomplete  documentation,  iden-
Nonresidents. Oregon  taxes only your income from            tity verification needed, claiming the working fam-
Oregon sources.                                              ily household and dependent care credit, proof of tax 
                                                             withheld needed, etc.
Nonresident trusts.  If  you  file  federal  Form  1040-NR 
for a trust, you must file Oregon’s Form OR-41, Oregon       To check the status of your refund, click on “Where’s 
Fiduciary Income Tax return. Don’t file an Oregon Form       my refund?” at   www.oregon.gov/dor/personal.
OR-40-N.
                                                             What does income from Oregon 
Filing thresholds                                            sources include?

Table 1. Filing thresholds                                   Oregon income includes income shown on your federal 
                                                             return for services performed in Oregon.
You must file an Oregon income tax return if:
                                      And your               If you have wages from an Oregon employer and 
                                      Oregon gross           you performed services for your employer in Oregon 
                                      income is              and another state while you were a nonresident, and 
Your filing status is—                more than—             your Oregon wages aren’t stated separately on your 
                                                             Form W-2, compute your Oregon-source income using 
Can be claimed on another’s return        $1,150*
                                                             the formula for line 7S.
Single                                    $2,420
Married filing jointly                    $4,840             Other Oregon sources of income (and losses) include:
Married filing separately                                    • Businesses, partnerships, limited liability companies 
• If spouse claims standard deduction     $2,420             taxed as partnerships, and S corporations located or 
• If spouse itemizes deductions                 0            doing business in Oregon or providing services to 
Head of household                         $3,895             Oregonians.
Qualifying surviving spouse               $4,840             • Unemployment insurance benefits received because 
                                                             of an Oregon job.
*The larger of $1,150, or your earned income plus $400, 
                                                             • Severance pay received because of an Oregon job.
up to the standard deduction amount for your filing status.
                                                             • Farms located in Oregon.

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• Estates and trusts in Oregon or that have Oregon
property or businesses. Residency

• Oregon State Lottery. Am I a resident, a nonresident, or a part-year resident?
• Sale of Oregon property.
• You’re a full-year Oregon resident, even if you live
• Rents and royalties for use of Oregon property. outside Oregon, if all of the following are true:
• Community property. If you’re a resident of Oregon
— You think of Oregon as your permanent home.
and your spouse is a resident of a state with com- — Oregon is the center of your financial, social, and
munity property laws, you may be taxed on part of family life.
your spouse’s income. Community property laws in — Oregon is the place you intend to return.
the state where your spouse lives determine if you’re
• You’re still a full-year resident if:
taxed on any of your spouse’s income.
• Global intangible low-taxed income (GILTI) if you — You temporarily moved out of Oregon or
— You moved back to Oregon after a temporary
were an Oregon resident on the date you received it
absence.
(actual or deemed), or if it’s from property employed
in a business, trade, profession, or occupation carried You may also be considered a full-year resident if you
on in Oregon while a nonresident. spent more than 200 days in Oregon during 2022 or
you’re a nonresident alien, as defined by federal law.
Income not considered from Oregon sources includes:
• You’re a nonresident if your permanent home was
• Interest and dividends. However, you must include outside Oregon all year.
them in Oregon income if they were:
• You’re a part-year resident if you moved into or out
—From an Oregon business you own.
of Oregon during 2022. You’re not considered a part-
—Received during the part of the year you were a year resident if:
resident.
—Passed through from an S corporation or partner- — You temporarily moved out of Oregon, or
— You moved back to Oregon after a temporary
ship doing business in Oregon.
absence.
• Oregon retirement income received while you were
a nonresident unless you were domiciled in Oregon. Special-case Oregon residents. If you’re an Oregon
See “Retirement income” in Publication OR-17. resident and you meet all of the following conditions,
• Interstate transportation wages from an interstate you’re considered a nonresident for tax purposes:
railroad company, interstate motor carrier, air carrier, • You maintained a permanent home outside Oregon
or interstate motor private carrier. You must be a non- for the entire year.
resident and have regularly assigned duties in more • You didn’t keep a home in Oregon during any part of
than one state. See “Interstate transportation wages” the year.
in Publication OR-17. • You spent less than 31 days in Oregon during the
year.
• Waterway, air carrier, or hydroelectric dam compen-
sation, if you’re a nonresident: Important. A recreational vehicle (RV) isn’t considered
a permanent home outside of Oregon.
— Working as crew or pilot on a vessel in navigable
waters between Oregon and another state. Oregon residents living abroad. You’re considered a
— Working as crew or pilot on an aircraft in Oregon nonresident if you’re a qualified individual for pur-
and at least one other state. poses of the federal foreign earned income or housing
— Working on a dam that spans a river between Ore- exclusion for U.S. residents living abroad.
gon and another state.
Note: See the “Income” section in Publication OR-17 What form do I use?
for more details regarding waterway, air carrier, and
Use Form OR-40-P if any ONE of the following is true:
dam workers’ compensation.
• You’re a part-year resident.
• Military pay of a nonresident.
• You’re filing jointly and one of you is a full-year Ore-
• Winnings of a nonresident from tribal gaming cen- gon resident and the other is a part-year resident.
ters in Oregon. • You’re filing jointly and both of you are part-year
• Wages earned by a nonresident military spouse who Oregon residents.
is in Oregon only to be with the service member who • You qualified as an Oregon resident living abroad for
is stationed here. part of the year.

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Use Form OR-40-N if any ONE of the following is true:         to file. See “Do I need to file?”. Check the “Deceased” 
• You’re a nonresident.                                       box next to the person’s name on the return. If you have 
• You’re a special-case Oregon resident.                      been  appointed personal representative or you  have 
• You’re filing jointly and one, or both, of you is a         filed a small estate affidavit, sign the return as ”per-
nonresident.                                                  sonal representative.” A surviving spouse must sign if 
• You  meet  the  military personnel  nonresident             it’s a joint return. If there’s no personal representative, 
requirements.                                                 only the surviving spouse needs to sign a joint return.
• You qualified as an Oregon resident living abroad for 
                                                              Note: Oregon has an estate transfer tax on estates val-
the entire year.
                                                              ued at $1 million or more. The tax is paid by the estate 
Use Form OR-40 if any ONE of the following is true:           using  Form  OR-706,  not  by  the  individuals  receiving 
• You’re a full-year resident not filing a joint return; or   the inheritance. For more information, see the instruc-
• You and your spouse are both full-year residents fil-       tions for Form OR-706.
ing jointly.
Form OR-40 is available at  www.oregon.gov/dor/forms          When should I file my return?
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 
your military pay while you’re stationed in Oregon. File      Returns for fiscal filers are due by the 15th day of the 
Form OR-40-N if you had other income from Oregon              fourth month after the close of their tax year. 
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 
                                                              If you requested a federal extension to file, Oregon will 
to tax your wages if you’re a nonresident and you’re in 
Oregon only to be with your spouse who is stationed           allow the same extension. Don’t include a copy of your 
in Oregon. If you are domiciled in Oregon and you             federal extension with your Oregon return; keep it with 
file a joint return with your spouse who is a resident        your records. If you need an extension of time to file 
of another state, federal law allows you to choose to be      only your Oregon return, see Publication OR-40-EXT.
treated for tax purposes as a resident of your spouse’s       An extension doesn’t mean more time to pay.
state. File Form OR-40-N if you had other income from         To avoid interest charges, you must pay all of the 
Oregon sources or are claiming a refund of Oregon tax         tax you expect to owe by April 18, 2023. If you can’t 
withheld.                                                     pay all of the tax you expect to owe, pay what you 
Residents (or Oregon-domiciled service members) sta-          can. You’ll owe interest on any unpaid tax starting  
tioned outside of Oregon. If you meet the requirements        April 19, 2023, until the date of your payment. You may 
for special-case Oregon residents or Oregon residents         also be charged a penalty for failing to pay your tax on 
living abroad, file Form OR-40-N. File Form OR-40 if          time. See “Penalties” and the instructions for Form OR-
you don’t meet those requirements.                            40-N, line 67 or Form OR-40-P, line 66.
Residents (or Oregon-domiciled service members) sta-          Don’t forget to check the “Extension filed” box on 
tioned in Oregon. Your pay is subject to tax, although        your return when you file.
the pay could qualify for certain subtractions. For more 
information on subtractions available to military per-
                                                              Penalties
sonnel, see Publication OR-17.
Military personnel on active service in Oregon are            If you don’t pay all of your tax by April 18, 2023, you 
treated as nonresidents for tax purposes if their address     may be charged a 5 percent penalty on the unpaid 
in the payroll records of the Defense Finance and             amount, even if you requested an extension to file your 
Accounting System (DFAS) is outside Oregon, regard-           return. Oregon doesn’t allow an extension of time to 
less of where they are domiciled (ORS 316.027).               pay tax, even if the IRS does. 
                                                              You’ll be charged a 20 percent penalty for failure to 
                                                              file your return if you file it more than three months 
Filing for a deceased person
                                                              after the due date, including extensions. If both pen-
A personal income tax return must be filed for a per-         alties apply, the total penalty will be 25 percent of the  
son who died if the person would have been required           unpaid tax. 

150-101-048-1 (Rev. 10-04-22)                               7             2022 OR-40-N and Form OR-40-P Instructions

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Note: If you fail to file returns for three consecutive 
years by the due date for the third year’s return, includ-   Interest on underpayment of 
ing extensions, you’ll be charged a penalty of 100 per-      estimated tax
cent of each year’s unpaid tax. 
                                                             You may owe interest for underpaying your estimated 
For more information about these and other penalties, 
                                                             tax if:
see the instructions for Form OR-40-N, line 67 or Form 
OR-40-P, line 66, and “Interest and Penalties” in Publi-     • The tax on your return after credits and withholding 
cation OR-17.                                                is $1,000 or more; or
                                                             • You underpaid one or more of your required esti-
                                                             mated tax installments.
2023 estimated tax
                                                             See the instructions for Form OR-40-N, line 68, or Form 
Estimated tax is the amount of tax (after credits and        OR-40-P, line 67, and Form OR-10 Instructions for more 
Oregon tax withheld) you expect will be shown on             information.
your return when you file.

Oregon estimated tax laws are not the same as fed-           What if I’m self-employed?
eral estimated tax laws. For more information on how 
to calculate your estimated payments for Oregon, see         If you’re self-employed and do business in Mult-
Publication OR-ESTIMATE. Vouchers for estimated              nomah, Clackamas, or Washington counties, you 
payments are available at   www.oregon.gov/dor/forms.        may need to file Form OR-TM. If you’re self-employed 
                                                             and do business in    Lane County, you may need 
Do I need to make estimated payments?                        to file Form OR-LTD. Go to our website to down-
In most cases, if you expect your return to show that        load the forms, contact us to order either form, or 
you will owe $1,000 or more in tax after credits and         file them electronically through Revenue Online at  
withholding you must make estimated payments. You               www.oregon.gov/dor.
may need to make estimated payments if:
• You’re self-employed and don’t have Oregon tax             What if I need to change my Oregon 
withheld from your income.                                   return after filing?
• You  have  Oregon  Lottery  single-ticket  winnings  of 
less than $1,500.                                            It depends on what you need to change. Follow these 
• Oregon tax isn’t withheld from other types of income       instructions for amending (changing) your return if:
(such as pensions, interest, or dividends) and you 
                                                             • You discover that your income, deductions, or other 
expect to owe tax of $1,000 or more.
                                                             item(s) were wrong. 
• You’re a wage earner and expect to owe tax of $1,000 
                                                             • You used a form that didn’t match your residency 
or more on your 2023 return. You may want to 
                                                             status.
increase the amount your employer withholds from 
                                                             • Your filing status wasn’t correct.
your Oregon wages. For withholding information, go 
                                                             • The IRS or another state adjusted or audited your 
to   www.oregon.gov/dor/personal.
                                                             return and it affects your Oregon tax.
See Publication OR-ESTIMATE for more information,            • You have a net operating loss (NOL) carryback.
including:                                                   • Changes in federal or state income tax laws affect a 
                                                             return you’ve already filed.
• Detailed instructions for calculating installment 
payments.                                                    Don’t amend your Oregon return if:
• Tax rate charts for 2023.
                                                             • We made changes to your return and you object to 
• Installment periods and due dates.
                                                             those changes. You must follow the appeal process in 
• Helpful worksheets and examples.
                                                             the notice we sent you.
• Payment instructions.
                                                             • You’re filing a protective claim for a refund. Use  
Download Publication OR-ESTIMATE from our web-               Form OR-PCR, which is available on our website or 
site or you can contact us to order it.                      you can contact us to order it.
                                                             There’s a time limit for filing an amended return. See 
                                                             the instructions for Form OR-40-N, lines 71 to 74 or 
                                                             Form OR-40-P, lines 70 to 73. For more information, see 
                                                             “Amended returns” in Publication OR-17.

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                                                            Amended worksheet
How do I amend my 2022 return?
                                                            Use this worksheet to figure your amended refund or 
General instructions                                        tax to pay. Keep the completed worksheet with your 
                                                            records. Note: If we adjusted any of the amounts on 
• Complete the return as it should’ve been filed, includ-   your original 2022 return, use the adjusted amounts.
ing adjustments we made.
• Check the “Amended return” box on the first page.         1. Amended tax after standard,           1.
• In the “Amended statement” space, provide the                carryforward credits, and tax 
return line number and reason for each change.                 recaptures (amended Form OR-
• Use the Amended worksheet to figure your amended             40-N, line 56; Form OR-40-P,  
tax due or refund.                                             line 55).
• If you’re amending your federal return or a return        2. Amended total payments and            2.
you filed with another state, include a copy of those          refundable credits (amended 
amended returns with your amended Oregon return.               Form OR-40-N, line 64; Form OR-
If you’re only amending your Oregon return, include            40-P, line 63).
a copy of your original federal return. Don’t include 
a copy of your original Oregon return.                      3. Line 1 minus line 2. If less than 0,    3.
                                                               use a minus sign.
Residency. Use the form that matches your residency 
status for the year you’re amending, even if your origi-    4. Refund you already had for 2022    4.
nal return was filed on a different form.                      (original Form OR-40-N, line 
                                                               71; Form OR-40-P, line 70; Form 
Adjustment made by the IRS or another state. Include 
                                                               OR-40, line 46). If you didn’t have 
a copy of the corrected federal or other state return or 
                                                               a refund, enter 0.
audit report. 
                                                            5. Amended tax to pay or refund.         5.
Electronically file your amended return.  You can now 
                                                               Line 3 plus line 4. If less than 0, 
electronically file your Oregon amended return, if your 
                                                               you have a refund; go to line 6. 
chosen software supports filing a federal amended 
                                                               If 0 or more, you owe tax; skip to 
return. You will need to contact your software provider 
                                                               line 8.
to find out if they support filing a federal amended 
return.                                                     6. Refund applications that              6.
NOL carryback. Enter the loss year in the NOL tax year         weren’t on your original return 
box on the first page of the return. If you’re carrying        (amended Form OR-40-N, lines 
back an NOL from more than one year, file a separate           72 through 74; Form OR-40-P, 
amended return for each NOL year. In the “Amended              lines 71 through 73), up to the 
statement” space, tell us the section number of the            refund amount on line 5. Don’t 
Internal Revenue Code that allows you to carry back the        use a minus sign.
NOL(s) to the 2022 tax year. See “Net operating losses         Example: If line 5 is –$500, you 
for Oregon” in Publication OR-17 for more information.         may apply up to $500 on your 
                                                               amended Form OR-40-N, lines 
What if I need to change a return I filed for an earlier       72 through 74, or Form OR-40-P, 
year?                                                          lines 71 through 73.
Refer to the instructions for the tax year you need to      7. Net amended refund. Line 5 plus    7.
amend. Visit our website or contact us if you need the         line 6. This can’t be more than 0. 
form and instructions for a different year.
                                                            8. Penalty and interest on amended    8.
How long will it take to process my amended return?            tax to pay (amended Form OR-
                                                               40-N, line 67; Form OR-40-P,  
It may take six months or longer to process your               line 66).
amended return.
                                                            9. Total amount to pay with your         9.
                                                               amended return. Line 5 plus  
                                                               line 8.

150-101-048-1 (Rev. 10-04-22)                             9          2022 OR-40-N and Form OR-40-P Instructions

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                              General instructions for  

                   Forms OR-40-N & OR-40-P

Step 1: Complete your federal return
                                                            Check the boxes
Your Oregon tax is determined using the ratio of your 
Oregon-source income to your entire federal income. 
                                                            Amended return
Complete your federal return first. Do this even if 
you aren’t required to file a federal return. You must      If you’re amending your 2022 return, check this box. 
use the information from your federal return to com-        See “What if I need to change my return after filing?” 
plete  your Oregon return.  You must  include  a copy       in the “General information” section for instructions. 
(front and back) of your federal Form 1040 or 1040-SR 
with Schedules 1 through 3 (if applicable), or 1040-NR      Calculated using “as if” federal return
with  your Oregon  return. If  you’re  amending  your 
Oregon return and your federal return, include a copy       Check this box if:
of Form 1040-X and an amended Form 1040 or 1040-SR 
                                                            • You’re filing as an Oregon RDP.
with Schedules 1 through 3 (if applicable).
                                                            • Your filing status is “married filing separately for 
If you don’t provide a copy of your federal return, we      Oregon only” because you and your spouse don’t 
may adjust or deny your Oregon subtractions, deduc-         have the same residency status. 
tions, and credits. Include federal Schedules 1 through     • You didn’t file a federal return.
3 (if applicable); don’t include any other federal sched-
ules. We may ask you for copies of other schedules or       Short-year tax election
additional information later.
                                                            If you’re filing a short-year return due to a bankruptcy, 
Oregon same-sex registered domestic partners 
                                                            check this box and write the ending date in the “Fiscal 
(RDPs): To correctly determine your Oregon tax liabil-
ity, you must complete a federal income tax return as       year ending” box.
if you were filing as married filing jointly or married 
filing separately. Check the “Calculated using ‘as if’      Extension filed
federal return” box on your Oregon return.                  Check this box if you requested an extension to file 
For more information on how to file as an RDP, go to        your return. See “What if I need more time to file?” 
      www.oregon.gov/dor and search for “RDP.”              in the “General information” section and Publication 
                                                            OR-40-EXT for more information.
Step 2: Select the appropriate Oregon return
                                                            Form OR-24
To decide which form to use, see “What form do I use?” 
in the “General information” section.                       Check this box if you’re deferring gain on like-kind 
                                                            property that was exchanged or converted. You’ll 
Step 3: Fill out the Oregon return                          report the gain to Oregon when it’s reported on your 
Use blue or black ink only for easier reading and faster    federal return  (federal  Form  8824).  You  must  include 
processing. The equipment used to scan documents            Form OR-24 with your Oregon return or provide it 
and checks can’t read gel ink or certain colors, and        electronically through your Revenue Online account at 
using them will delay the processing of your return.           www.oregon.gov/dor. 

                                                            Form OR-243
Fiscal-year filers
                                                            Check this box if you are attaching Form OR-243, Claim 
Write the ending date of your fiscal year in the “Fiscal 
                                                            to Refund Due a Deceased Person.
year ending” box on the return.
                                                            Federal Form 8379
Oregon resident—Form OR-40-P only
                                                            Check this box if you’re requesting your joint refund be 
Enter the dates you were an Oregon resident during          apportioned and you are attaching federal Form 8379. 
2022. For example, “from 01/01/2022 to 04/15/2022,” or      For additional information, see “Injured spouse refund 
“from 03/01/2022 to 12/31/2022”                             claims” in Publication OR-17.

150-101-048-1 (Rev. 10-04-22)                            10 2022 OR-40-N and Form OR-40-P Instructions

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Federal Form 8886 If you’ve applied for an ITIN but you haven’t received
it yet:
Check this box if you filed federal Form 8886, Report-
able Transaction Disclosure Statement. • Check the “Applied for ITIN” box.
• File your return by April 18, 2023.
Disaster relief • Don’t include Form W-7 with your return. Keep it
with your records.
If you were affected by a presidentially-declared natu-
• Once the IRS issues your ITIN, mail a copy of your
ral disaster in 2022, check this box.
ITIN letter to us at PO Box 14999, Salem OR 97309-0990.
Military
Check this box if you’re a nonresident with military Filing status
pay. See “Military personnel.”
Check the box next to your filing status.
1 – 5
Employment exception Generally, you must use the same fil-
ing status for your Oregon and federal returns. Choose
Check this box if you have interstate transportation only one filing status.
wages or you’re a waterway, air carrier, or hydroelectric
dam worker. See the exceptions in the instructions for Exception for Oregon RDPs. As an Oregon RDP, you’re
line 7S and the “Income” section in Publication OR-17 not eligible to use the single filing status on your Ore-
for more information. gon return. For Oregon, you’re generally required to
use married filing jointly or married filing separately.
For more information, go to our website, see “Filing an
Name and address Oregon return” in Publication OR-17, or contact us.
Type or clearly print names, Social Security numbers Exceptions for married persons who filed a joint fed-
(SSN), and dates of birth for you and your spouse. eral return when each person had a different residency
Enter your spouse’s information even if you’re filing status. Use this table to determine which return form
as married filing separately. If you’re filing for some- to use if you file a joint return or separate returns for
one who died in 2022 or 2023, check the “Deceased” box Oregon.
next to their name.
Table 2. Spouses with different residency status
Enter your current mailing address. This is where
we’ll send any refund or correspondence, if needed. Spouses’ If you file If you file
Enter your current daytime phone number. residency a joint separate
Date of birth. Enter the month, day, and year that you status: return, use: returns:
and your spouse were born. For example, “11/01/1978.” Part-year and
OR-40-N
nonresident Each spouse uses
SSN. You must provide your SSN per Section 405, Title the form that
Nonresident and
42, of the United States Code. We will only use it to OR-40-N matches their
full-year resident
establish your identity for tax purposes. individual
Follow these instructions if you’ve filed previous tax Part-year and residency status
OR-40-P
full-year resident
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:
If you’re filing a joint federal return but separate
• Check the “First time using this SSN” box.
Oregon returns, enter your spouse’s name, SSN, and
• Write your previous identification number on the first
date of birth on your return. Report your own share
line of the “Amended statement” space on page 11 of
of federal AGI and deductions. Also, report your share
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
requested. Refunds will not be issued without a valid Your share of federal AGI Your percentage
=
SSN or ITIN. Joint federal AGI (not to exceed 100%)

If you don’t have an ITIN, you must request one from Check the “Calculated using ‘as if’ federal return”
the IRS. To get an ITIN application (federal Form W-7), box on your return. You must include the following
go to www.irs.gov or call 800-829-1040. forms with both Oregon returns:

150-101-048-1 (Rev. 10-04-22) 11 2022 OR-40-N and Form OR-40-P Instructions

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• A federal Form 1040 or 1040-SR with Schedules 1 If you qualify, check the “Severely disabled” exemption
through 3 (if applicable), or 1040-NR prepared as if box below line 6a. If your spouse qualifies, check the
you had filed as married filing separately. “Severely disabled” exemption box below line 6b.
• A copy of the joint Form 1040 or 1040-SR with Sched-
ules 1 through 3 (if applicable), or 1040-NR that you Total exemptions for you and spouse. Enter the total
actually filed with the IRS. number of exemptions claimed for yourself on line 6a
and for your spouse on line 6b.
If the federal form you filed is an amendment, include
Form 1040-X and federal returns as amended for your All dependents. Enter your dependents’ infor-
actual and “as if” returns. 6c
mation in order from youngest to oldest. For
If possible, mail both spouses’ Oregon returns in the each dependent, list their first name, last name, rela-
same envelope. Don’t staple the returns together. tionship code (see Table 3), SSN, and date of birth. In
For more information, see “Filing status” in Publication most cases, you will list the same dependents you
OR-17. claimed on your federal return.
You can list up to three dependents on the return. If
Exemptions you have more than three dependents, fill out Sched-
ule OR-ADD-DEP with your remaining dependents.
Yourself and spouse. If no one else
6a & 6b If you have more than eight dependents, fill out and
can claim you as a dependent on their include an additional Schedule OR-ADD-DEP. Do not
return, check the “Regular” exemption box below line
list the same dependents on your return and on Sched-
6a for yourself; otherwise, check the “Someone else can
ule OR-ADD-DEP.
claim you as a dependent” box below line 6a, even if the
other person doesn’t actually claim you as a dependent. Include Schedule OR-ADD-DEP with your return. You
Check the “Regular” exemption box below line 6b if can download the schedule from our website or contact
no one else can claim your spouse as a dependent and us to order it.
you’re filing as:
On line 6c, enter the total number of your depen-
• Married filing jointly. dents, including the number from line 1 of Schedule
• Married filing separately and your spouse has no OR-ADD-DEP.
income.
Table 3. Relationship codes
Otherwise, check the “Someone else can claim you as a
dependent” box below line 6b, even if the other person Title Code Relationships included
doesn’t actually claim your spouse as a dependent. Son/Daughter SD Son, daughter, adopted child.
Severely disabled. Did you or your spouse have a Stepchild SC Stepson, stepdaughter.
severe disability at the end of 2022? If so, you can claim Foster child FC Foster child.
an additional exemption. This is different from the dis- Sibling SB Brother, sister, half-brother,
abled child exemption. You may qualify for and claim half-sister, stepbrother,
the severely disabled exemption even if someone else stepsister, brother-in-law,
can claim you as a dependent. You’re considered to sister-in-law.
have a severe disability if any of the following apply: Parent PT Father, mother, stepfather,
stepmother, father-in-law,
• You permanently lost the use of one or both feet.
mother-in-law.
• You permanently lost the use of both hands.
• You’re permanently blind. Spouse SP Husband, wife.
• You have a permanent condition that, without special Grandparent GP Grandmother, grandfather.
equipment or outside help, limits your ability to earn Grandchild GC Grandson, granddaughter.
a living, maintain a household, or transport yourself. Aunt/Uncle AU Aunt, uncle.
• You’re unable to earn a living due to a permanent Niece/Nephew NN Niece, nephew.
condition or an impairment of indefinite duration. Other relative OR Son-in-law, daughter-in-law,
If you have a severe disability, your physician must cousin, and other related
write a letter describing it. Keep the letter with your individuals not listed above.
records in case we request a copy. No relation NR Any other qualifying individual.

150-101-048-1 (Rev. 10-04-22) 12 2022 OR-40-N and Form OR-40-P Instructions

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Children with a disability. You may be entitled — Other health impairment.
6d
to an additional personal exemption for your — Specific learning disability.

dependent child who has a qualifying disability. To — Traumatic brain injury.
qualify, all of the following must be true: — Visual impairment.
• Your child (age 21 or younger) qualified as your Each year, you must be able to provide an eligibility
dependent for 2022. statement confirming that your child has been diag-
• Your child was eligible for early intervention services nosed with one of the disabilities listed above and a
or special education as defined by the State Board of cover sheet from one of the following:
Education of the state where the child attends school.
• The child’s Individualized Education Program (IEP).
• Your child had an eligible disability as of Decem-
• The child’s Individualized Family Service Plan (IFSP).
ber 31, 2022 under the federal Individuals with Dis-
abilities Education Act. Eligible disabilities include: Keep the statement and cover sheet with your records.
Check the “Check if child has a qualifying disability“
— Autism spectrum disorder.
box next to the name of each child with a qualifying
— Communication disorder.
disability. Enter the total number of children with a
— Deafblindness.
qualifying disability, including the number of children
— Developmental delay.
on line 2 of Schedule OR-ADD-DEP, on line 6d.
— Emotional disturbance.
— Hearing impairment. Total exemptions. Add lines 6a through 6d and
— Intellectual disability. 6e
— Orthopedic impairment. enter the total on line 6e. This is your total num-
ber of exemptions.

150-101-048-1 (Rev. 10-04-22) 13 2022 OR-40-N and Form OR-40-P Instructions

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Forms OR-40-N and OR-40-P

line instructions

Don’t enter cents. You must round off cents to the near- Full-year residents. Oregon taxes your income from
est whole dollar. For example, $99.49 becomes $99 and all sources. If you’re a full-year resident filing jointly
$99.50 becomes $100. If you don’t round entries to the on Form OR-40-N or Form OR-40-P, all of your income
nearest dollar, there may be small variations in the in the federal column must be included in the Oregon
totals we use. column.

The forms have two columns for figures. These are to Wages, salaries, and other pay for work. Part-
show your federal adjusted gross income (AGI), addi- 7S
tions, and subtractions. The columns compare your total year residents— enter amounts you earned
while an Oregon resident and any amounts you earned
(column F) to the portion that Oregon taxes (column S). working in Oregon while you were a nonresident.
You must include a copy (front and back) of your fed- Full-year residents— enter all of your income included
eral return, including Schedules 1 through 3 (if appli- in the federal column.
cable), with your Oregon return. This helps us verify
your income and process your return faster. If you Nonresidents—enter the amount you earned while
don’t include your federal return with your Oregon working in Oregon for each job. If that amount differs
return, items claimed on your return may be adjusted from the Oregon wages on your Form W-2, request a
or denied. signed statement from your employer verifying the
number of days worked in Oregon and the total num-
ber of days worked everywhere. Keep this document
Federal column (F) instructions,
and a statement explaining your calculations with
lines 7F–29F your records. If your Oregon wages aren’t stated sepa-
rately on your Form W-2, compute your Oregon-source
The first column is called “Federal column (F).” For
income using the following formula:
lines 7F–29F of the federal column, transfer the amounts
you reported on your federal return. If you used Form Days actually worked in Oregon Total Oregon
1040 or 1040-SR, these will be the amounts on lines 1a × wages = wages
through 11 and Schedule 1, lines 1 through 26. Days actually worked everywhere (line 7F) (line 7S)

Line 29F, “Income after adjustments,” must match Don’t include holidays, vacation days, and sick days as
your 2022 federal AGI from Form 1040, 1040-SR, or days actually worked. However, you must include sick
1040-NR, line 11; or Form 1040-X, line 1C. If it doesn’t pay, holiday pay, and vacation pay in total wages. See the
match, check that you transferred the figures from example below. If Oregon is the only state you worked
your federal return correctly. in, don’t use this formula; all your earnings are taxable
and should be reported in the Oregon column.
Oregon column (S) instructions, Example: Savannah lives in Idaho but works in Oregon.
lines 7S–29S Of her 260 total days paid, she worked 138 days in Ore-
gon and 92 days from her home in Idaho. She received
The second column is called “Oregon column (S).” Use 14 days vacation pay, eight days sick pay, and eight days
this column to list the amounts from the federal col- holiday pay. She earned $50,000 in wages. She figured
umn that are taxed by Oregon. the amount subject to Oregon tax as follows:

Nonresidents. Oregon taxes only your income from Total days paid 260
Oregon sources. To determine your Oregon-source Less: Vacation days -14
income, see “What does income from Oregon sources
Sick days -8
include?” in the “General information” section.
Holidays -8
Part-year residents. Oregon taxes your income from all
Total days worked everywhere 230
sources earned or received while you were an Oregon
resident. Oregon also taxes your income from Oregon
sources while you were a nonresident. To determine Days actually worked in Oregon
your Oregon-source income, see “What does income (138) $50,000
× (Total = $30,000
from Oregon sources include?” in the “General infor- Days actually worked everywhere wages)
mation” section. (230)

150-101-048-1 (Rev. 10-04-22) 14 2022 OR-40-N and Form OR-40-P Instructions

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Savannah’s compensation reported in the federal col- Dividend income. Determine the amount of div-
9S
umn, Form OR-40-N, line 7F is $50,000 and in the Ore- idends on line 9F that you received from an Ore-
gon column, Form OR-40-N, line 7S is $30,000. gon business activity source while you were a nonresi-
dent. This includes dividends passed through to you
Exceptions from an S corporation or partnership doing business in
Oregon or providing services for Oregonians. These are
Interstate employment. Check the “Employment
dividends your S corporation or partnership received
exception” box on page 1 and don’t include the follow- on the stock of another corporation. Add any dividend
ing types of compensation in the Oregon column of the income included on line 9F that you received during
return if you’re a nonresident who works: the part of the year you were an Oregon resident.
• For an interstate transportation provider and whose
State and local income tax refunds. If you
wages qualify for special treatment under the federal 10S
laws formerly known as the “Amtrak Act.” received an income tax refund from another
state or local government that is included in your fed-
• On the Bonneville, The Dalles, John Day, or McNary eral income, and you deducted those taxes on a prior
hydroelectric dams. year’s Oregon return, include the refund in your Ore-
• As a crewmember or pilot on a vessel in interstate gon income. This refund is not taxable to Oregon if you
navigable waters. did not deduct the taxes on an Oregon return.
If you’re a nonresident who works as a crewmember or Oregon doesn’t tax Oregon state income tax refunds
pilot on aircraft in Oregon and at least one other state, you received, so don’t include amounts received from
you may be able to exclude your compensation from Oregon on line 10S.
the Oregon column.
Alimony received. Enter alimony you received
See the “Income” section of Publication OR-17 for 11S
details about these exceptions. for the part of the year you were an Oregon
resident.
Military. Check the “Military” box on page 1 of the
Business income or loss. Determine the amount
return if you’re a: 12S
of income or loss from an Oregon business activ-
• Nonresident member of the U.S. Armed Forces sta- ity for the part of the year you were a nonresident. Add
tioned in Oregon. Military pay of a nonresident isn’t all business income or losses incurred during the part
Oregon-source income. Don’t report your military of the year you were a resident of Oregon.
pay in the Oregon column on line 7S. If you have
Capital gain or loss. Determine the amount of
another job, those wages are taxable to Oregon and 13S
must be included on line 7S. Only your military pay gain or loss and capital gain distributions from
Oregon sources for the part of the year you were a non-
is exempt.
resident. Add the amount of your capital gains received
• Nonresident military spouse. Your wages are exempt and losses incurred during the part of the year you
from state tax if you’re only in Oregon because your were an Oregon resident. Limit losses to $3,000 ($1,500
spouse is stationed here. Don’t report your wages in if married filing separately).
the Oregon column on line 7S. File Form OR-40-N
Other gains or losses. Determine the amount of
if you had non-wage Oregon income or to claim a 14S
refund of Oregon tax withheld from wages. gain or loss from Oregon sources for the part of
the year you were a nonresident. Add the gain received
If Oregon taxes were withheld from your exempt or loss incurred during the part of the year you were an
wages, you should file a new withholding form with Oregon resident.

your employer. Use Form OR-W-4 and follow the IRA distributions. Determine the amount of any
instructions to declare that you’re exempt using the 15S
appropriate code and give the form to your employer. taxable individual retirement arrangement (IRA)
distributions you received while an Oregon resident.
You can download Form OR-W-4 and instructions Include any amounts you converted from a regular IRA
from our website or you can contact us to order it. into a Roth IRA while you lived in Oregon. If you lived
in another state when you made contributions to your
Taxable interest income. Determine the amount
8S IRA, you may need more information. If so, contact us.
of interest income on line 8F that you received
from an Oregon business activity while you were a Pension and annuities. Enter the amount of tax-
16S
nonresident. Add any interest included on line 8F that able pensions and annuities (including federal

you received during the part of the year you were an pensions), you received while an Oregon resident. Don’t
Oregon resident. include any Railroad Retirement Benefits (RRB-1099-R).

150-101-048-1 (Rev. 10-04-22) 15 2022 OR-40-N and Form OR-40-P Instructions

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If you’re domiciled in Oregon, you must also include Determine the amount you paid during the part of the
any Oregon-source pensions you received. This is true year you were an Oregon resident. Add the amount cal-
even though you may qualify to file as a nonresident culated for the time you were a nonresident.
under the tests for special case Oregon residents or
Oregon residents living abroad. • IRA. Use the following formula to determine
your deduction for the part of the year you were a
For example, if you lived in Oregon before you retired nonresident:
and have not changed your permanent home to
another state, you must report the pension you earned Oregon earned income IRA
while a nonresident contributions Nonresident
while you worked in Oregon. If you have a federal pen- × =
Total earned income made while a deduction
sion, you may qualify for a subtraction on Schedule OR- while a nonresident nonresident
ASC-NP. If you need help, contact us.
• Self-employed SEP, SIMPLE, and qualified plans.
Schedule E income. Determine the income
17S Use the following formula to determine your allow-
received and losses incurred from rents, royal- able deduction for the part of the year you were a
ties, partnerships, S corporations, real estate invest- nonresident:
ment trusts (REITs), estates, trusts, etc. reported on fed-
eral Schedule E from Oregon sources during the part Oregon compensation Contributions
Nonresident
of the year you were a nonresident. Add the amount while a nonresident × made while a =
deduction
received or incurred during the part of the year you Total compensation nonresident
while a nonresident
were an Oregon resident.
This deduction can’t be more than the amount of
Farm income or loss. Determine the amount compensation included in the Oregon column.
18S
of income received or loss incurred from an
Education deductions. The following instruc-
Oregon farm while you were a nonresident. Add the 22S
amount of farm income received or loss incurred dur- tions will help you figure the amount you can
ing the part of the year you were an Oregon resident. claim on your Oregon return.
Unemployment insurance (UI) benefits and all • Educator expenses deduction from federal Form
19S 1040 or 1040-SR, Schedule 1, line 11. For the part of the
other taxable income. Include on line 19S:
year you were a nonresident, determine the amount
• UI benefits received from an Oregon job or while an
of qualified educator expenses you paid while work-
Oregon resident,
• Oregon Lottery winnings (see additional informa- ing in or providing educator services to students in
tion below), Oregon elementary or secondary schools. Add the
• Other winnings received while an Oregon resident, qualified educator expenses you paid during the part
• Severance pay received from an Oregon job or while of the year you were an Oregon resident. Enter the
an Oregon resident, and smaller of the result or the amount deducted on your
• Any other taxable income on line 19F from Oregon federal return.
sources or received while an Oregon resident. • Student loan interest deduction from federal Form
Don’t include Social Security, Railroad Retirement 1040 or 1040-SR, Schedule 1, line 21.
Board benefits, or Railroad Retirement Board unem-
Use the following formula to calculate your deduc-
ployment benefits, as Oregon doesn’t tax this income.
tions for the part of the year you were a nonresident:
Include all payments received from the Oregon Lot-
Oregon-source income Student
tery in the Oregon column. Oregon Lottery means all while a nonresident loan interest Nonresident
games offered by the Oregon State Lottery Commis- × =
Total income from all paid while a deduction
sion and purchased in Oregon. For more information, sources while a nonresident nonresident
see Publication OR-17.
Add all interest paid during the part of the year
you were an Oregon resident. Enter the result or the
Adjustments
amount of federal student loan interest from your
IRA or self-employed SEP and SIMPLE contri- federal return, whichever is less.
21S
butions. Oregon follows the federal definition Add the Oregon amounts for your educator expenses
of earned income and compensation used to calcu- deduction and student loan interest deduction. Enter
late your IRA and other retirement plan deductions. the total on line 22S.

150-101-048-1 (Rev. 10-04-22) 16 2022 OR-40-N and Form OR-40-P Instructions

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Moving expenses. Enter moving expenses in the
23S Additions
Oregon column only if all of the following are
true for you (or your spouse, if filing jointly):
Total additions from Schedule OR-ASC-NP. Addi-
• You are on active duty in the United States Army, 30F/S
Navy, Air Force, Marines, or Coast Guard. tions are reported on Schedule OR-ASC-NP.
From Schedule OR-ASC-NP, enter the total on line B7 in
• Your expenses are deductible on your federal return the federal column and the total on line B8 in the Ore-
because they are related to a permanent change of gon column. If you’re reporting an addition, you must
station (known as a PCS move). include Schedule OR-ASC-NP with your return.
• Your new duty station is in Oregon.
For more information about additions, see the Schedule
• You have taxable income from employment (military,
OR-ASC and OR-ASC-NP Instructions or “Additions”
civilian, or self-employment) performed in Oregon.
in Publication OR-17.
Deductions for self-employment tax. Use the
24S
following formula to determine the amount of
Subtractions
your self-employment tax on earnings taxed by Oregon:
Self-employment earnings Federal Social Security and tier 1 Railroad Retirement
taxed by Oregon deduction 32F
× for self- = Board benefits. Enter Social Security and tier
Oregon
Total taxable self- employment 1 Railroad Retirement Board benefits you included on
deduction
employment earnings tax line 7F or 19F.
The Oregon deduction can’t be more than the federal If you have tier 2, windfall/vested dual, or supplemen-
deduction. tal Railroad Retirement Board benefits, these are sub-
tracted on Schedule OR-ASC-NP. For more information,
25S see the Schedule OR-ASC and OR-ASC-NP Instructions
Self-employed health insurance deduction. Ore-
or “Subtractions” in Publication OR-17.
gon allows a deduction of 100 percent of your health
insurance premiums related to your self-employment
for the part of the year you were an Oregon resident. 33F/S
Total subtractions from Schedule OR-ASC-NP.
Add the health insurance premiums paid by your Ore- Other subtractions not explained here are claimed on
gon business while a nonresident. Your total Oregon Schedule OR-ASC-NP. From Schedule OR-ASC-NP,
deduction can’t be more than your federal deduction. enter the total on line C7 in the federal column and the
total on line C8 in the Oregon column. If you claim a
Alimony paid. Determine if the alimony you
26S subtraction on Schedule OR-ASC-NP, you must include
paid to your former spouse is deductible for fed- the schedule with your return.
eral purposes. If so, use the following formula to calcu-
late your Oregon deduction for the part of the year you For more information about subtractions, see the Sched-
were a nonresident: ule OR-ASC and OR-ASC-NP Instructions or “Subtrac-
tions” in Publication OR-17.
Oregon-source income
while a nonresident Alimony Oregon percentage. In most cases, to find
Nonresident
× paid while a = 35
Total income nonresident your Oregon percentage, divide the amount on
deduction
while a nonresident line 34S by the amount on line 34F. If the amount on
Add to that amount the alimony you paid while you line 34S is more than the amount on line 34F or if the
amount on line 34S is positive but the amount on line
were a resident.
34F is zero or negative, your Oregon percentage is 100
Total adjustments from Schedule OR-ASC-NP. percent. If both amounts are negative, treat both as if
27F/S they’re positive, and then:
Other adjustments not explained here are
claimed on Schedule OR-ASC-NP. From Schedule OR- • If the Oregon number is smaller than the federal
ASC-NP, enter the total on line A7 in the federal col- number, your Oregon percentage is 100 percent.
umn and the total on line A8 in the Oregon column. • If the federal number is smaller than the Oregon
If you’re reporting an adjustment, you must include number, divide the federal number by the Oregon
Schedule OR-ASC-NP with your return. number.
For more information about adjustments, see the Sched- Round the decimal to three places and enter the result
ule OR-ASC and OR-ASC-NP Instructions or “Adjust- as a percentage as shown in the examples. Don’t enter
ments” in Publication OR-17. more than 100 percent or less than 0.

150-101-048-1 (Rev. 10-04-22) 17 2022 OR-40-N and Form OR-40-P Instructions

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Table 4. Oregon percentage examples Standard deduction—Age 65 or older, or blind. If you
Line 34S Line 34F Oregon percentage line 35 or your spouse turned age 65 by January 1, 2023, or
$8,000 ÷ $30,000 = 0.266666 Round to 0.267 were blind at the end of the tax year, you’re entitled
(__2__6__7.__% ) to a larger standard deduction. If you or your spouse
$20,000 ÷ $15,000 = 1.333 Limited to 1.000 are permanently blind, you may also qualify for the
(1__0__0 0__.__%) severely disabled exemption credit; see the instructions
-$1,000 ÷ $15,000 = 0 (0%) for lines 6a and 6b.
(__ __0__0.__% ) Check the applicable boxes below line 38, then multiply
$1,000 ÷ -$5,000 = (100%) the number of boxes checked by:
(1__0__0 0__.__%)
-$2,000 ÷ -$8,000 = Oregon number smaller than • $1,200 if single or head of household filing status; or
2,000 8,000 federal number • $1,000 for all other filers.
(1__0__0 0__.__%) Add this amount to the standard deduction for your fil-
-$10,000 ÷ -$6,000 = Federal number smaller than ing status from Table 5. Enter the total on line 38.
10,000 6,000 Oregon number
6,000 / 10,000 = 0.6 Example: Joni and Mike are married. By January 1,
(__6__0__0.__% ) 2023, Joni had turned 61 and Mike had turned 67. Joni
files the return as the primary taxpayer. She checks the
box for spouse 65 or older and adds $1,000 to their stan-
Deductions and modifications dard deduction. Joni enters $5,840 ($4,840 + $1,000) on
Deductions and other modifications further adjust your line 38.
Oregon taxable income. Modifications not explained Standard deduction—Dependents who can be claimed
here are reported on Schedule OR-ASC-NP. For more on another taxpayer’s return. If someone else can claim
information about deductions and modifications, see you as a dependent, your standard deduction is limited
the Schedule OR-ASC and OR-ASC-NP Instructions, or
to the larger of:
Publication OR-17.
• Your earned income plus $400, up to the maximum
In general, you can claim Oregon itemized deductions or
allowed for your filing status (see Table 5); or
the standard deduction, whichever is larger, but not both.
• $1,150.
See the following exceptions for:
• Dependents who can be claimed on another taxpay- This limit applies even if the other person doesn’t actu-
er’s return. ally claim you as a dependent on their return.
• Nonresident aliens. If you’re a dependent and not married, use the follow-
• Spouses filing separate returns. ing worksheet to figure your standard deduction. If
you’re a dependent and married, see “Deductions and
Itemized deductions. If you’re itemizing your
37 modifications” in Publication OR-17.
deductions for Oregon enter the amount from
Schedule OR-A, line 23. Note: Don’t enter your federal Standard deduction worksheet for single dependents
itemized deductions; the amount allowed for Oregon
1. Enter your earned income (see 1.
may be different. You can download Schedule OR-A
definition below).
and the instructions from our website or you can con-
tact us to order it. 2. Additional $400. 2. $400
If you’re not itemizing, enter 0. 3. Add lines 1 and 2. 3.
Standard deduction. Generally, your standard 4. Minimum standard deduction. 4. $1,150
38
deduction is based on your filing status, as 5. Enter the larger of line 3 or line 4. 5.
shown in Table 5. 6. Basic standard deduction for 6. $2,420
Table 5. Standard deduction single.
7. Enter the smaller of line 5 or line 6. 7.
Single $2,420
Married filing jointly $4,840 8. If you turned 65 by 1/1/2023, 8.
enter $1,200. Otherwise, enter 0.
Married filing separately
• If spouse claims standard deduction $2,420 9. If you’re blind, enter $1,200. 9.
Otherwise, enter 0.
• If spouse claims itemized deductions 0
Head of household $3,895 10. Add lines 7, 8, and 9. This is your 10.
standard deduction.
Qualifying surviving spouse $4,840

150-101-048-1 (Rev. 10-04-22) 18 2022 OR-40-N and Form OR-40-P Instructions

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Earned income includes salaries, wages, tips, profes-
sional fees, or other amounts received as pay for work Federal tax worksheet

you actually performed, and any part of a scholarship Note: All references to federal Form 1040 in this work-
or fellowship grant you received that is included in sheet also include references to Forms 1040-SR and
your federal gross income. 1040-NR, unless otherwise indicated. This also includes
versions of these forms in other languages.
Standard deduction—Nonresident aliens. The stan-
Instructions for Federal tax liability subtraction
dard deduction for nonresident aliens (as defined by
worksheet
federal law) is 0.
Line 1: Enter your federal tax liability after nonrefund-
Standard deduction—Married filing separately. The able credits but before other taxes. This is found on
standard deduction for married individuals filing sep- Form 1040, line 22.
arately is 0 if one spouse itemizes. This applies even Line 2: If you need to repay any of the advance pre-
if the standard deduction is more than your itemized mium tax credit that you received during the year, enter
deductions. the repayment amount claimed on Form 1040, Schedule
2, line 2. If not, enter 0.
2022 federal tax liability subtraction. Complete
40 Line 3: Line 1 minus line 2. If the results are less than
the following worksheet to determine your fed-
0, enter 0.
eral tax liability subtraction for 2022. Carefully follow
the instructions. Don’t confuse your federal tax liabil- Line 4: Enter the total of any other taxes, plus any addi-
tions to tax that include only income tax, such as tax
ity on your federal return with the federal tax with-
credit recaptures, from Form 1040, Schedule 2, lines 8,
held on a Form W-2. They aren’t the same. RDPs and
16, and 17. Also include the amount reported on Sched-
those filing as “married filing separately for Oregon ule 2, line 10, only if you’re repaying a 2008 first-time
only,” use amounts from your actual federal return(s), homebuyer credit and filing federal Form 5405. Include
not your “as if” return. any tax on non-effectively connected income from
Form 1040-NR, line 23a. Don’t include any additions to
The federal tax liability subtraction limit for 2022 is $7,250 tax from Schedule 2, line 17 that are penalties, interest,
($3,625 if married filing separately). The subtraction is excise tax, or other amounts that aren’t income tax. If
further limited by the AGI phase-outs shown in Table 6. you have no other taxes, enter 0.
Note: Use the worksheet(s) in the “Federal income tax Line 5: Add lines 3 and 4. This is your federal income
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
Form 1040 or 1040-SR, line 29.
• You‘re amending your 2022 federal return or we cor-
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
premium credit regardless of any excess advance pay-
• A prior year’s federal return was audited or amended,
ments you received or credit you’re claiming on your
resulting in additional federal tax paid or refunded federal return.
in 2022.
Line 8: Add lines 6 and 7. These are the total refund-
• You paid income tax to a foreign country.
able credits that must be subtracted from your federal
• You filed your federal return on Form 1040-NR. income tax liability.
• You reported recapture taxes or credits on your fed-
Line 9: Line 5 minus line 8. If less than 0, enter 0. This is
eral return.
your federal income tax liability after refundable cred-
Caution: Don’t include any of the following in your its (other than EITC).
calculation: Line 10: Enter your maximum allowable federal tax
• Self-employment tax. liability subtraction amount from Table 6. Don’t enter
• Social Security and Medicare tax on tips. more than your limit or less than zero.
• Household employment taxes. Line 11: Enter the smaller of line 9 or line 10. This is
• Penalties or interest. your federal tax liability subtraction.

150-101-048-1 (Rev. 10-04-22) 19 2022 OR-40-N and Form OR-40-P Instructions

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Federal tax liability subtraction worksheet Table 6. Federal tax liability subtraction AGI phase-out
1. Federal tax liability (Form 1040 1. And your Then your
federal adjusted maximum
line 22). gross income is: allowable
tax liability
2. Excess advance premium tax 2. If your filing But less subtraction
credit (Form 1040, Schedule 2, status is: At least— than— is:
line 2). 0 $125,000 $7,250
$125,000 $130,000 $5,800
3. Line 1 minus line 2. (If less than 0, 3. $130,000 $135,000 $4,350
enter 0). Single
$135,000 $140,000 $2,900
4. Other taxes (see instructions). 4. $140,000 $145,000 $1,450
$145,000 or more 0
0 $125,000 $3,625
5. Line 3 plus line 4. 5.
$125,000 $130,000 $2,900
Married filing $130,000 $135,000 $2,175
6. American Opportunity credit 6. separately $135,000 $140,000 $1,450
(form 1040, line 29). $140,000 $145,000 $725
$145,000 or more 0
7. Premium tax credit (Form 8962, 7.
0 $250,000 $7,250
line 24). Married filing
jointly; or $250,000 $260,000 $5,800
8. Line 6 plus line 7. 8. Head of $260,000 $270,000 $4,350
household; or $270,000 $280,000 $2,900
9. Line 5 minus line 8. (If less than 0, 9. Qualifying $280,000 $290,000 $1,450
enter 0). surviving spouse
$290,000 or more 0
10. Maximum subtraction amount 10.
Total modifications from Schedule OR-ASC-NP.
from Table 6. 41
Enter the total from Schedule OR-ASC-NP,
11. Smaller of line 9 or line 10. 11. line D7. Include the schedule with your return.
This is your federal tax liability For more information about modifications, see “Deduc-
subtraction. tions and modifications” in Publication OR-17.

Are you amending your 2022 return? Usually you can’t
Form
change your federal tax subtraction on your amended 42
OR-40-N
return. See the “Federal income tax liability” section in
Publication OR-17 for more information before making Deductions and modifications multiplied by the Ore-
changes to this subtraction. gon percentage (Form OR-40-N filers only). Nonresi-
dents must complete the worksheet below to determine
the amount of deductions and modifications they’re
entitled to claim.
1. Amount from Form OR-40-N, line 39. 1.
2. Amount from Form OR-40-N, line 40. 2.
3. Amount from Form OR-40-N, line 41. 3.
4. Add lines 1, 2, and 3 above. 4.
5. Oregon percentage from Form 5.
OR-40-N, line 35.
6. Line 4 times line 5. Enter result on 6.
Form OR-40-N, line 42. These are your
Oregon deductions and modifications.

150-101-048-1 (Rev. 10-04-22) 20 2022 OR-40-N and Form OR-40-P Instructions

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you didn’t use farm income averaging on your federal
Form
OR-40-N 43 return. Only Oregon-source farm income is considered
elected farm income. Use Schedule OR-FIA-40 to com-
Charitable art donation (Form OR-40-N filers only). pute the Oregon tax using this method. You can down-
Artists who make a charitable art donation may take a load it from our website or contact us to order it.
full deduction. See “Artist’s charitable contribution” in
If you use Schedule OR-FIA-40-N to calculate your
Publication OR-17 to calculate this subtraction.
tax, enter the tax amount from Schedule OR-FIA-40-N,
line 21, on Form OR-40-N, line 46, and check box 46a.
Oregon tax If you use Schedule OR-FIA-40-P to calculate your
tax, enter the tax amount from Schedule OR-FIA-40-P,
Form Form line 20, on Form OR-40-P line 44, and check box 44a.
OR-40-N 46 OR-40-P 44
Don’t include Schedule OR-FIA-40-N or Schedule
Tax rate charts. Calculate your tax using the applicable OR-FIA-40-P with your Oregon return. Keep it with
formula in the tax rate charts for your filing status. your records.
• Use Chart S if your filing status is single or married Farm asset capital gain method. Did you sell or
filing separately. exchange capital assets primarily used in farming
• Use Chart J if your filing status is married filing because you were getting out of a farming business?
jointly, head of household, or qualifying surviving Or, did you sell or exchange a farming business in
spouse with dependent child. which you held at least a 10 percent ownership interest?
If so, you may be eligible for a reduced tax rate on the
Example: Daniel and Madison are filing a joint return.
net capital gain from the proceeds. Download Publica-
Their Oregon taxable income is $75,500. They use the
formula in Chart J for taxable income over $18,900 but tion OR-FCG from our website or you can contact us to
not over $250,000 to calculate their tax as follows: order it.
Nonresidents. Enter the tax amount from Publica-
Tax on the first $18,900 $1,126
tion OR-FCG, line 9 on Form OR-40-N, line 46 and
(from the chart)
check box 46b.
Oregon taxable income $75,500
Part-year residents. Enter the tax amount from Publica-
Minus the first $18,400 – 18,900
tion OR-FCG, line 9 on Form OR-40-P, line 44 and check
Excess over $18,400 $56,600 box 44b.
Multiply excess by 8.75% x 0.0875
Don’t include Publication OR-FCG with your return.
Tax on excess over $18,400 + $4,953 Keep it with your records.
Total Oregon tax $6,079
Oregon qualified business income reduced tax rate.
Did you have business income from a sole proprietor-
Other tax methods. If you qualify, you can compute ship, partnership, or S corporation in which you mate-
your Oregon tax using any of the following methods: rially participated? If so, you may qualify to use this
Farm income averaging method. Did you have income reduced tax rate. For details, see Schedule OR-PTE-NR
from a farm? You may use the federal farm income or OR-PTE-PY on our website or you can contact us to
averaging method to compute your Oregon tax even if order it.

2022 Tax rate charts
Chart S: For persons filing single or married filing separately—
If your taxable income is not over $3,750 .......................................................................................your tax is 4.75% of taxable income
If your taxable income is over $3,750 but not over $9,450 .............................your tax is $178 plus 6.75% of excess over $3,750
If your taxable income is over $9,450 but not over $125,000 ........................your tax is $563 plus 8.75% of excess over $9,450
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 with dependent child—
If your taxable income is not over $7,500 .......................................................................................your tax is 4.75% of taxable income
If your taxable income is over $7,500 but not over $18,900 ...........................your tax is $356 plus 6.75% of excess over $7,500
If your taxable income is over $18,900 but not over $250,000 ................your tax is $1,126 plus 8.75% of excess over $18,900
If your taxable income is over $250,000.......................................................your tax is $21,347 plus 9.9% of excess over $250,000

150-101-048-1 (Rev. 10-04-22) 21 2022 OR-40-N and Form OR-40-P Instructions

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Note: If you elect to use this reduced tax rate for quali- Exemption credit worksheet
fying income, the election is irrevocable and must be
made on your original return. An original return 1. If your federal AGI is more 1.
includes an amended return filed on or before the due than $100,000 and your filing
date, including extensions. You can’t change the elec- status is single or married filing
tion after your original return has been filed. separately, or more than $200,000
for all others, enter 0; otherwise,
Nonresidents. Enter the tax amount from Schedule OR- enter the number of “regular”
PTE-NR, line 14a on Form OR-40-N, line 46 and check exemptions from lines 6a and 6b
box 46c. plus the number of dependents
Part-year residents. Enter the tax amount from Sched- from line 6c. Don’t include any
ule OR-PTE-PY, line 19a on Form OR-40-P, line 44 and “Severely disabled” or “Child
check box 44c. with a qualifying disability”
exemptions.
Include the schedule with your Oregon return or sub-
mit it at www.oregon.gov/dor; click the link for Rev- 2. If your federal AGI is more than 2.
enue Online and log in or create an account. $100,000, enter 0; otherwise,
enter the number of “Severely
disabled” exemptions from lines
Form Form
OR-40-N 47 OR-40-P 46 6a and 6b.

3. If your federal AGI is more than 3.
Interest on certain installment sales. Did you have $100,000, enter 0; otherwise,
installment sales that required you to pay interest on enter the number of exemptions
the deferred tax liability for federal purposes? If so, you for children with a qualifying
must also compute interest for Oregon using the same disability from line 6d.
method as for federal. The annual interest rate is 4 per-
cent for 2022 and 6 percent for 2023. 4. Add lines 1, 2, and 3. 4.
Nonresidents. Use only those installment obligations 5. Line 4 times $219. 5.
from dispositions of Oregon property.
6. Enter your Oregon percentage 6.
from Form OR-40-N or Form
Credits—Nonrefundable
OR-40-P, line 35, as a decimal.
Nonrefundable credits can’t be more than your Oregon
tax liability. Carryforward credits allow you to claim 7. Line 5 times line 6. Round to the 7.
unused amounts in a later year. Standard credits can’t nearest whole dollar. This is your
be used in any other year. For more information about exemption credit.
nonrefundable credits, see the Schedule OR-ASC and
OR-ASC-NP Instructions or “Credits” in Publication
OR-17. Form Form
OR-40-N 50 OR-40-P 49
Form Form
OR-40-N 49 OR-40-P 48 Total standard credits from Schedule OR-ASC-NP. All
other standard credits are claimed on Schedule OR-
Exemption credit. If your federal AGI is more than ASC-NP. Enter the total from Schedule OR-ASC-NP,
$200,000 ($100,000 if your filing status is single or mar- line E16. Include Schedule OR-ASC-NP with your
ried filing separately), enter 0; otherwise, use this work- return.
sheet to figure your exemption credit:

Form Form
OR-40-N 53 OR-40-P 52

Total carryforward credits from Schedule OR-ASC-
NP. All carryforward credits are claimed on Schedule
OR-ASC-NP. Enter the total from Schedule OR-ASC-
NP, line F9. Include Schedule OR-ASC-NP with your
return.

150-101-048-1 (Rev. 10-04-22) 22 2022 OR-40-N and Form OR-40-P Instructions

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reported on Form OR-40-N, line 58; or Form OR-40-P,
Form Form
OR-40-N 55 OR-40-P 54 line 57. If you need to verify your estimated payments,
log into or create your Revenue Online account at
Total tax recaptures from Schedule OR-ASC-NP. All tax www.oregon.gov/dor or contact us.
recaptures are claimed on Schedule OR-ASC-NP. Enter
the total from Schedule OR-ASC-NP, line G5. Include Form Form
Schedule OR-ASC-NP with your return. OR-40-N 60 OR-40-P 59

Tax payments from a pass-through entity (PTE). If you’re
Tax payments and refundable credits an owner of a PTE with Oregon-source income and you
didn’t join in the filing of a composite return to report
Form Form that income, enter the amount of tax payments made by
OR-40-N 57 OR-40-P 56 the PTE on your behalf. Note: Don’t claim the tax paid
on your behalf on the composite return, Form OR-OC, as
Oregon income tax withheld. Enter the total Oregon a tax payment on your individual return. That payment
tax withheld from your wages and other income. was already used to pay the tax on the income reported
State tax withheld from wages is shown in box 17 of on Form OR-OC.
Form W-2 and in the State area of various 1099 forms.
Refundable credits. Refundable credits reduce the
Don’t include the FICA (Social Security) tax with-
amount of tax that you owe. Any amount that is more
held or tax withheld from your wages by other states.
than your tax liability is treated the same way as an
You must include a legible, unaltered copy of your
overpayment. Refundable credits not explained here
Form W-2 from each job and any Form 1099 showing
are claimed on Schedule OR-ASC-NP.
Oregon income tax withheld with your Oregon return.
For more information about refundable credits, see
If you don’t have a Form W-2 or 1099, you must provide
the Schedule OR-ASC and OR-ASC-NP Instructions or
other proof of Oregon tax withheld. Proof may include
“Credits” in Publication OR-17.
a copy of a final paycheck stub or a letter from your
employer. If you file before February 1, 2023, we can
accept only a Form W-2 or 1099 as proof. Form Form
OR-40-N 61 OR-40-P 60
If you have tax to pay, you may want to increase the
amount your employer or other payer withholds Earned income credit. Oregon’s earned income credit
from your wages. For withholding information, go to is a percentage of the earned income tax credit (EITC)
www.oregon.gov/dor. claimed on your federal return. The percentage is based
on the age of your youngest dependent at the end of the
tax year. Note to RDPs: You may claim this credit if
Form Form
OR-40-N 58 OR-40-P 57 you would otherwise qualify for the EITC using your
“as if” federal return.
Amount applied from your prior year’s tax refund. New for 2022: If you can’t claim the federal EITC or can
Enter the amount of any prior-year refund you applied only claim a portion of the federal EITC because you,
as a payment of 2022 estimated tax. If we adjusted your your spouse, or your child(ren) do not have an SSN that
applied refund, be sure to use the adjusted amount. is valid for work or are using an ITIN, you may qualify
If you need to verify your applied refund amount, for the earned income credit for ITIN filers. See Sched-
log into or create your Revenue Online account at ule OR-EIC-ITIN Instructions or Publication OR-17 for
www.oregon.gov/dor or contact us. additional information.
Use Table 7 and the following worksheet to figure your
Form Form credit.
OR-40-N 59 OR-40-P 58
Table 7. EIC percentage
Estimated tax payments for 2022. Enter the total
estimated tax payments you made before filing your Age of youngest dependent Percentage of
2022 Oregon return. For calendar-year filers, these at end of tax year federal EITC
payments were due April 18, 2022; June 15 2022;
At least 3 years old, or no
September 15, 2022; and January 17, 2023. Include all 9 percent (0.09)
dependents
payments you made up to the date you filed your origi-
nal or amended return along with any payments from Younger than 3 12 percent (0.12)
real estate transactions. Don’t include the amount

150-101-048-1 (Rev. 10-04-22) 23 2022 OR-40-N and Form OR-40-P Instructions

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Earned income credit worksheet — Less than 90 percent of your tax after all credits
(including tax recaptures) was paid by April 18,
1. Enter your federal EITC from 1. 2023, or
Form 1040 or 1040-SR, line 27. — You paid at least 90 percent of your tax after cred-
2. Enter the percentage from the 2. its (including tax recaptures) by April 18, 2023, but
table as a decimal. you aren’t paying the balance of unpaid tax in full
3. Line 1 times line 2. 3. when you file.
4. Enter your Oregon percentage 4. The penalty for failure to pay is 5 percent of your tax
from line 35, as a decimal. after all credits (including tax recaptures) that wasn’t
5. Line 3 times line 4. This is your 5. paid by April 18, 2023.
Oregon earned income credit.
Failure to file and pay. If both penalties apply, your total
penalty will be 25 percent of your tax after all credits
Form Form that wasn’t paid by April 18, 2023.
OR-40-N 63 OR-40-P 62
First-time home buyer savings account (FTHBSA) pen-
Total refundable credits from Schedule OR-ASC-NP. alty for nonqualified withdrawal. Include a penalty of
Enter your total refundable credits from Schedule OR- 5 percent of the funds withdrawn from your FTHBSA
ASC-NP, line H7. Include Schedule OR-ASC-NP with if you withdrew funds from your account for a purpose
your return. other than pur chasing a home.
No penalty will be imposed if:
Penalties and interest • The account holder:
— Dies.
Form Form — Files bankruptcy.
OR-40-N 67 OR-40-P 66 — Becomes permanently unable to regularly per-
form work at a gainful and suitable occupation
Your 2022 tax must be paid by April 18, 2023, even if due to loss of any bodily function.
you requested an extension of time to file your return. • The funds are withdrawn more than 10 years after
Your 2022 return must be filed by April 18, 2023. If you the account was opened.
requested an extension, your return must be filed by This penalty is in addition to all other penalties pro-
October 16, 2023. vided by law. Withdrawn funds that are subject to this
penalty also must be added back to Oregon income. See
Round the total of penalties and interest to the near- this topic in “Additions” in Publication OR-17.
est whole dollar. For more information and examples
showing how penalties and interest are calculated, see Interest on unpaid tax
“Interest and penalties” in Publication OR-17. You’ll owe interest on the amount of tax that wasn’t paid
by April 18, 2023. Interest starts accruing on April 19,
Penalties 2023 and continues to accrue every day, including the
Penalty amounts are based on the tax after all credits date of your payment.
shown on your return. To find your tax after all credits, Interest is figured daily, based on a 365-day year. The
start with your tax after standard, carryforward cred- annual interest rate for 2023 is 6 percent, or 0.0164 per-
its, and tax recaptures (Form OR-40-N, line 56; Form cent per day.
OR-40-P, line 55), then subtract the refundable credit
To figure your interest, count the number of days start-
amounts (Form OR-40-N, lines 61, 62, and 63; Form OR-
ing with April 19, 2023, and ending with the date of
40-P, lines 60, 61, and 62).
your payment. Multiply your unpaid tax by the num-
• Failure-to-file penalty. Include a penalty for failure ber of days, then multiply that amount by 0.000164 (the
to file a return if: daily rate converted to a decimal).
— Your return is filed more than three months after
Interest rate increase. If we bill you for unpaid tax, and
the due date (or extension due date); and
the tax isn’t paid in full within 60 days from the date of
— You didn’t pay all of your tax by April 18, 2023.
our billing notice, the annual interest rate increases by
The penalty for failure to file is 20 percent of your tax 4 percentage points, to 10 percent.
after all credits that wasn’t paid by April 18, 2023.
Amended return. If you’re amending your return, cal-
• Failure-to-pay penalty. Include a penalty for failure culate the interest based on the additional amount of
to pay if: tax you must pay (line 5 of the Amended worksheet).

150-101-048-1 (Rev. 10-04-22) 24 2022 OR-40-N and Form OR-40-P Instructions

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Electronic payment from your checking or
Form Form
OR-40-N 68 OR-40-P 67 savings account

You can pay your current year income taxes, 2023 esti-
Interest on underpayment of estimated tax. Under- mated income taxes, any prior year taxes due, and
payment interest is charged if: amended return taxes directly from your checking or
• Your tax after all credits and withholding is $1,000 or savings account. There is no fee to use this service.
more; This option is available only through our website. Go to
• You were required to make estimated tax payments; Revenue Online at www.oregon.gov/dor.
• One or more of your required installments was
underpaid; and Direct debit may be available with e-filed returns at the
• You don’t qualify for an exception. time of filing.

Note: You could be charged interest on underpayment Credit card payments
of estimated tax even if Form OR-40-N, line 65 or Form You can pay with your Discover, MasterCard, or Visa
OR-40-P, line 64 shows a refund. credit card. The service provider will charge you a
See Form OR-10 to determine if you owe underpayment convenience fee. The service provider will tell you
interest or qualify for an exception. Download Form what the fee is during the transaction; you will have
OR-10 from our website or you can contact us to order it. the option to continue or cancel the transaction before
If you owe underpayment interest, enter the amount entering your credit card information. If you complete
from line 33 of Form OR-10. If you qualify for an excep- the credit card transaction, you will receive a confirma-
tion, enter the exception number from line 1 of the form tion number. Keep this confirmation number as proof
inside box 68a on Form OR-40-N or box 67a on Form of payment—don’t send it with your return.
OR-40-P. If you used the Annualized Income Work- To pay by credit card, go to Revenue Online at
sheet (located in the Form OR-10 Instructions) to figure www.oregon.gov/dor.
your interest, check box 68b on Form OR-40-N or box
67b on Form OR-40-P. Include Form OR-10 with your Check or money order
return (along with any required statements if you’re • Make your check or money order payable to “Oregon
claiming an exception). Keep the Annualized Income Department of Revenue.”
Worksheet with your records. • Write all of the following on your payment:
— The tax year (2022).
— The form you’re filing (Oregon Form OR-40-N or
Amount due
OR-40-P).
— The last four digits of your SSN or ITIN.
Form Form
OR-40-N 70 OR-40-P 69 • Use blue or black ballpoint ink. Don’t use red or pur-

ple ink or gel pens.
Amount you owe. Enter your total unpaid tax plus pen- • Don’t send cash or a postdated check.
alties and interest. Note: If you have an overpayment
Form OR-40-V. Use the voucher only if you’re mak-
on Form OR-40-N, line 65 or Form OR-40-P, line 64 and
ing a separate payment by check, cashier’s check, or
the overpayment is less than the total penalties and
money order. Don’t use the voucher if you’re including
interest you entered on Form OR-40-N, line 69 or Form
a payment with your return or making an electronic
OR-40-P, line 68:
payment. See Form OR-40-V instructions for additional
• On Form OR-40-N, enter the amount from line 69 information and mailing address.
minus the amount on line 65.
Payment plan. If you can’t pay in full now, pay what you
• On Form OR-40-P, enter the amount from line 68
can. Contact us and we will help you set up a payment
minus the amount on line 64.
plan for the amount you don’t pay with your return.

Payment options
Refund
You may pay electronically with your checking or sav-
ings account, credit card, check, cashier’s check, or Form Form
money order. Cash payments can be made only at our OR-40-N 71 OR-40-P 70

main office in Salem. If the amount due is less than $2,
no payment is required. Refund. Enter your overpayment minus any pen-
alty or interest (Form OR-40-N, line 65 minus line 69;
Form OR-40-P, line 64 minus line 68). Note: If the total

150-101-048-1 (Rev. 10-04-22) 25 2022 OR-40-N and Form OR-40-P Instructions

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penalty and interest is more than your overpayment, 
                                                               Form             Form
see the instructions for Form OR-40-N, line 70 or Form                     73   OR-40-P   72
                                                               OR-40-N
OR-40-P, line 69.                                                               
                                                               Charitable checkoff. Enter the amount from line 30 of 
You have three years from the due date of the return 
                                                               Schedule OR-DONATE. For more information, see the 
to file a claim for your refund. By law, we can’t issue 
                                                               schedule instructions. You can download Schedule 
a refund if you file your return more than three years 
                                                               OR-DONATE from our website or you can contact us 
after the return’s due date (excluding extensions) or if 
                                                               to order it.
the refund is less than $1. For more information about 
the time limit for claiming a refund, see “Payments and        Note: If your refund—after being applied to an open 
refunds” in Publication OR-17.                                 estimated tax account—is less than your total donation 
                                                               amount, your donations will be prorated. 
Interest on refunds. See “Payments and refunds” in 
Publication OR-17 for information about interest paid          To  make  direct  donations  instead,  you  can  find  each 
on refunds.                                                    charity’s address listed on our website. Don’t mail your 
                                                               donations to us.
Refund applications
                                                               Instructions for amended returns. Enter the amount, 
If Form OR-40-N, line 71 or Form OR-40-P, line 70 shows 
                                                               if any, from a refund on your original return that 
a refund, you may use some or all of it to:
                                                               you applied as charitable donations using Schedule 
• Make an estimated tax payment for a later year.              OR-DONATE. If line 5 of the    Amended worksheet 
• Donate to one or more of the charitable organizations        shows a refund, you can donate some or all of it to one 
listed on Schedule OR-DONATE.                                  or more of the listed charities. Include this amount 
• Make a deposit to an Oregon college or MFS 529 sav-          and an amended Schedule OR-DONATE with your 
ings account.                                                  amended return. Note: The refund from your amended 
                                                               return will be applied as a donation for the calendar 
Each of these applications will reduce your refund. The 
                                                               year in which you’re filing it.
combined total of all applications can’t be more than 
the amount of your refund.                                     Form             Form
Note: A refund of overpaid tax will be offset against          OR-40-N     74   OR-40-P   73
                                                                                
outstanding debt before any amount is applied or               Oregon college or MFS 529 savings plan.  Enter  the 
refunded to you.                                               amount from line 5 of Schedule OR-529. For minimum 
Instructions for amended returns. If line 5 of the             deposit amounts and other information, see the sched-
Amended worksheet shows a refund, you can use                  ule instructions. You can download the Schedule OR-529 
some or all of it for the refund applications listed above.    from our website or you can contact us to order it.
However, you can’t reduce any amounts you’ve already           Note: If the amount of your refund —after any appli-
applied from a refund on your original return. See the         cation to an open estimated tax account or charitable 
instructions for each application for details.                 checkoff donation—is less than the total amount you 
                                                               want to deposit, no deposit will be made.
Form                   Form
OR-40-N 72         OR-40-P    71                               Instructions for amended returns. Enter the amount, 
                                                               if any, from a refund on your original return that you 
Open estimated tax account. Enter the amount of your           applied as an Oregon college or MFS 529 savings plan 
refund you want to apply as a tax payment for a later          deposit. If line 5 of the Amended worksheet shows a 
year. This amount will be applied to your      open esti-      refund, add the amount you want to apply as a deposit 
mated tax account (to a year where you will be filing a        and include an amended Schedule OR-529 with your 
tax return). Generally, unless you’re filing a delinquent      amended  return.  The  refund will  be  applied  for  the 
or amended return, the payment will be applied to the          year in which you’re filing the amended return. 
2023 tax year. For more information, see “Payments and 
refunds” in Publication OR-17.                                 Form             Form
                                                               OR-40-N     76   OR-40-P   75
Instructions for amended returns. Enter the amount, if                          
any, from a refund on your original return that you’ve         Net refund. You must reduce your refund    by any 
already applied as an estimated tax payment for a later        amounts applied to your open estimated tax account, 
year. If line 5 of the Amended worksheet shows a refund        charitable checkoff donations, and Oregon college or 
and you want to apply some or all of it as an estimated        MFS 529 savings plan accounts. By law, we can’t issue 
tax payment, include the amount you want to apply.             or apply a refund if you file your return more than 

150-101-048-1 (Rev. 10-04-22)                               26             2022 OR-40-N and Form OR-40-P Instructions

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three years after the return’s due date (excluding                 Signing the return doesn’t grant your preparer the right 
extensions).                                                       to represent you or make decisions on your behalf. See 
                                                                   the Tax Information Authorization and Power of Attorney 
Direct deposit                                                     for Representation form and instructions on our website 
                                                                   for more information.
   Form          Form
OR-40-N   77    OR-40-P       76                                   Contact the following agencies to check the status of 
                                                                   your Oregon tax practitioner:
In most cases, we can deposit your refund directly into            • State Board of Tax Practitioners at 503-378-4034 
your checking or savings account instead of mailing                (Salem) for licensed tax consultants or preparers, or 
you a check. However, federal banking regulations pre-             go to    www.oregon.gov/obtp.
vent us from making a refund by direct deposit if the              • State Board of Accountancy at 503-378-4181 (Salem) 
final destination is an account outside the U.S. In that           for public accountants and certified public accoun-
case, we must issue a 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 correct routing 
                                                                   tax preparers: enter your license number. CPAs: enter 
and account numbers. You can find a diagram of a per-
                                                                   your certificate number. Tax-Aide volunteers: enter 
sonal check showing where these numbers are located in 
                                                                   your TCE site number. All others: leave blank. Don’t 
the “Payments and refunds” section of Publication OR-17.
                                                                   enter your driver license number.
Follow these steps to make sure your refund will be 
deposited into the correct account:
                                                                   Before you file
1. Check the box              if the final destination for your 
   refund would be an account outside the U. S. Note: If           Copy of federal return. Before you assemble your Ore-
   you check this box, you will be issued a paper check.           gon return, make a copy of both sides of your federal 
2.  Check the appropriate box, either checking  orsav-             Form 1040 or 1040-SR along with Schedules 1 through 3 
   ings, but not both.                                             (as applicable), 1040-X, or 1040-NR. 
3. Enter your nine-digit routing number.    Routing                Don’t include any other federal schedules or an exten-
   numbers begin with the digits 01 through 12, 21                 sion request unless instructed otherwise. Keep these 
   through 32, or 61 through 72.                                   with your records; we may ask for them later. 
4. Enter your account number.    Account numbers can 
                                                                   If you created an “as if” federal return, use blue or black 
   be up to  17 characters  (both numbers and letters). 
                                                                   ink to label it “as if” on the top left corner. Include it 
   Don’t include hyphens, spaces, or special symbols. 
                                                                   along with the copy of your actual federal return (and 
5. Double-check the account and routing numbers.                   any amendments).
   These numbers can’t be changed after the return 
   is filed.                                                       Failure to include your federal return will delay pro-
                                                                   cessing, and items claimed on your Oregon return 
                                                                   may be adjusted or denied.
Signature block
                                                                   Amended Oregon return. If you’re amending your Ore-
Signature(s). Be sure to sign and date your return. If             gon return due to changes to your federal return or a 
you’re filing a joint return, both taxpayers must sign. By         return you filed with another state, include a copy of 
signing the return, you acknowledge, under penalty of              your amended or corrected federal or other state return 
false swearing, that the information on the return and             or audit report. If you’re amending only your Oregon 
any attachments is true, correct, and complete.                    return, include a copy of your original federal or other 
Minor child’s return. If your child can’t sign their tax           state return. 
return, you may sign the child’s name as their legal               Assemble your Oregon return. Assemble your return 
agent. Sign the child’s name, then write “By [your signa-          in the order shown below. If a form has more than one 
ture], parent (or other legal guardian) of minor child.”           page, be sure that you’ve included all pages and that 
Preparer signature.           Anyone  who  prepares,  advises,     they’re all from the same 2022 form. For example, if 
or assists in preparing personal income tax returns                you’re filing Schedule OR-WFHDC, Schedule OR-A, 
in exchange for compensation of any kind  must be                  or Schedule OR-ASC-NP, be sure that “2022 Schedule 
licensed to prepare Oregon returns and must sign the               OR-WFHDC”, “2022 Schedule OR-A” or “2022 Sched-
return.                                                            ule OR-ASC-NP” is printed at the top of each page and 

150-101-048-1 (Rev. 10-04-22)                                   27           2022 OR-40-N and Form OR-40-P Instructions

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that you’ve included all pages associated with each             your return along with any payment by check, cashier’s 
schedule.                                                       check, or money order.
Important: Don’t use staples, paperclips, tape, or              Include a copy of your federal return (front and back) 
other fasteners. Doing so will delay processing.                with your Oregon return.   Include federal Schedules 1 
                                                                through 3 (if applicable), butdon’t includeother federal 
1.  Payment by check or money order, if any. Don’t use 
                                                                schedules unless otherwise instructed. Place it behind 
  a voucher.
                                                                all Oregon forms and schedules.
2.  Form(s) W-2 and 1099 showing Oregon tax 
  withheld.                                                     Payment by check, cashier’s check, or money order 
3.  Form OR-40-N or Form OR-40-P.                               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-NP.                                         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-NR or OR-PTE-PY.                           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
Note: If you’re making an estimated tax payment for 
2023 by check or money order, send the payment in 
a separate envelope with a completed Form OR-40-V. 
Don’t include your 2023 payment or voucher with your 
2022 return.

 Avoid processing delays

Type or clearly print         your name, SSN, date of birth, 
complete mailing address, and daytime phone number 
on your return.
Include all pages of your Oregon return.
Double-check your figures and other numbers, includ-
ing your SSN.  Errors will delay processing. Common 
mistakes are:
• Math errors. 
•  A wrong amount claimed for the federal tax liability 
  subtraction. 
• Using the wrong line or column on the tax tables.
• Using the wrong tax chart. 
If you have tax to pay, review the instructions for Form 
OR-40-N, line 70 or Form OR-40-P, line 69.
Verify your account information if you’re requesting a 
refund by direct deposit.
Sign your return. Both spouses must sign a joint return.
Include legible copies        of all W-2 and 1099 forms show-
ing Oregon income tax withheld. Place them on top of 

150-101-048-1 (Rev. 10-04-22)                                28            2022 OR-40-N and Form OR-40-P Instructions

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