Form OR-40-V Instructions
                                           Oregon Individual Income Tax Payment Voucher Instructions

Purpose                                                        Form OR-40-V instructions

Use Form OR-40-V to           mail a payment to the department Tax year. Enter the month, day, and year for the beginning 
without your Oregon individual income tax return. See          and end date of the tax year for this payment. For most fil-
your return instructions, Publication OR-EXT, or Publica-      ers this will be January 1 through December 31 of the tax 
tion OR-ESTIMATE for more information.                         year. Example: For tax year 2022, enter:
                                                                 Begins: 01/01/2022. Ends: 12/31/2022.
Payment options                                                Taxpayer information. Completely fill out the information 
                                                               on the form. If your address has changed since the last time 
Online payments:                                               you filed a return, complete a Change of Address/Name form 
You can make payments anytime at www.oregon.gov/dor.           and mail it to us. Your address will not be updated using 
Don’t use Form OR-40-V when paying online.                     information on Form OR-40-V.
                                                               Payment type. Check the appropriate box.
Mailed payments:
                                                               If you’re making an extension payment, check the “Original 
Make your check, money order, or cashier’s check pay-          return” box.
able to the Oregon Department of Revenue. Write “Form 
                                                               If you’re making estimated tax payments, the box for enter-
OR-40-V,” your daytime phone, the last four digits of your 
                                                               ing the corresponding quarter is for your records only. The 
Social Security number (SSN) or individual taxpayer iden-
                                                               due dates for calendar year filers are below. If this date is a 
tification number (ITIN), and the tax year on the payment. 
                                                               weekend or holiday, the due date will be the next business 
Don’t mail cash.
                                                               day. 
Payments mailed with a return:     If you’re mailing a pay-
                                                                  • April 15.
ment with your tax return, send the payment and return 
                                                                  • June 15.
in the same envelope and      don’t use a voucher. See Form 
                                                                  • September 15.
OR-40 Instructions or Form OR-40-N and Form OR-40-P 
                                                                  • January 15.
Instructions for the mailing address to send your return and 
payment.                                                       Having trouble viewing this form? If you are viewing the 
                                                               voucher form electronically and you see a solid box instead 
Payments mailed without a return:  If you’re mailing  a 
                                                               of letters or numbers, adjust the view size to 100 percent 
payment without your tax return, mail the payment and 
                                                               and press the tab key to move through the fields.
voucher to:
                                                               Visit   www.oregon.gov/dor/forms to print more vouchers.
  Oregon Department of Revenue
  PO Box 14950
  Salem OR 97309-0950                                          Do you have questions or need help?

                                                                 www.oregon.gov/dor
                                                               503-378-4988 or 800-356-4222
                                                               questions.dor@ oregon.gov
                                                               Contact us for ADA accommodations or assistance in other 
                                                               languages.

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