OR-40-N: Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-40-N is Oregon’s 2024 individual income tax return for nonresidents. It records filing status, dependents, exemptions, and income in separate federal and Oregon columns.
Who files this form
Form OR-40-N is Oregon’s individual income tax return for nonresidents for tax year 2024. The supplied form does not state income thresholds or other rules for determining whether you must file.
When it's due
The 2024 form lists these dates, but does not state a general filing deadline:
- April 15, 2025: For tax year 2024, line 59 includes estimated payments made by this date, including extension payments and tax withheld from real estate transactions.
- January 15, 2026: On the 2024 return, line 73 lets you apply part of your refund to 2025 estimated tax. If you file after this date, the payment applies to a later year.
What you'll need
- Federal return: Include a copy of your federal Form 1040, 1040-SR, 1040-X, or 1040-NR. Oregon may adjust your return without it. Federal Schedule 1 is also referenced for income and adjustments.
- Wage and withholding forms: Include all Forms W-2. Line 57 also asks for copies of Forms W-2 and 1099 for Oregon income tax withheld.
- Personal and dependent information: Have names, Social Security numbers, dates of birth, and dependent relationship codes ready. If you have more than three dependents, complete and include Schedule OR-ADD-DEP.
- Applicable Oregon schedules: The form references Schedule OR-ASC-NP for adjustments, additions, subtractions, modifications, tax recaptures, and credits; Schedule OR-A for itemized deductions; and Schedule OR-K-1 for certain estimated tax payments.
- Other applicable forms: Include Form OR-10 for interest on underpaid estimated tax. Use Schedule OR-DONATE for charitable checkoff donations and Schedule OR-529 for higher education savings plan deposits.
- Amended returns: Include all supporting forms and schedules, even if they have not changed.
- Direct deposit information: Have your bank routing number, account number, and account type ready if requesting direct deposit.
How to file
Complete and sign the return, and include the required copies and applicable supporting forms.
Mail your return
Choose the address based on the large 2-D barcode box on page 1 and whether you owe tax.
If the barcode box is blank:
- Tax-due returns: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940.
- Refund and no-tax-due returns: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930.
If the barcode box is filled in:
- Tax-due returns: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463.
- Refund and no-tax-due returns: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460.
Pay any amount due
- Online: Visit www.oregon.gov/dor.
- By mail: Make your check or money order payable to the Oregon Department of Revenue. Write “2024 Oregon Form OR-40-N” and the last four digits of your SSN or ITIN on it. Do not include a payment voucher if you send payment with your return.
The supplied text does not provide e-file instructions.
Common mistakes
- Not following the printing rules: use UPPERCASE letters, blue or black ink, and actual-size printing at 100%. Do not submit photocopies of the return or use staples.
- Writing in the space reserved for the 2-D barcode on page 1.
- Forgetting to reprint page 1 after changing any of pages 2 through 11.
- Leaving out your federal return copy. The form warns that Oregon may adjust your return without it.
- Counting a prior-year refund twice: do not include on line 59 an amount already reported on line 58.
- Including a payment voucher when sending payment with the return.
- Listing dependents out of order. The form says to list them from youngest to oldest.
Questions people ask
What if I have more than three dependents?
Complete Schedule OR-ADD-DEP and include it with your return. List dependents from youngest to oldest.
Can I receive my refund by direct deposit?
The form provides a direct deposit section on line 78 for your routing number, account number, and checking or savings account type. Check the box if the final deposit destination is outside the United States.
What should I include when amending my 2024 return?
Use the amended statement on page 11 to explain each change, including the return line number and reason. Explain any filing status change. Include all supporting forms and schedules, even those that did not change.
Does signing the return authorize my preparer to represent me?
No. The form says your signature does not give your preparer the right to represent you or make decisions on your behalf. It points to the Tax Information Authorization and Power of Attorney for Representation form instructions on the department’s website.