OR-40-N: Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-40-N is Oregon’s 2025 individual income tax return for nonresidents. It records filing status, exemptions, dependents, 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 2025. The supplied form does not state income thresholds or other rules for deciding whether you must file.
When it's due
The form does not print a filing deadline for the 2025 return. It does give these date-specific directions:
- April 15, 2026: For tax year 2025, line 60 includes estimated payments made by this date, including extension payments and tax withheld from real estate transactions.
- January 15, 2027: On the 2025 return, line 73 lets you apply part of your refund to 2026 estimated tax. If you file after this date, the form says 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.
- Wage and withholding forms: Include all Forms W-2. Line 58 also directs you to include copies of Forms W-2 and 1099 for Oregon income tax withheld.
- Dependent information: Have each dependent’s name, date of birth, SSN, and relationship code. If you have more than three dependents, complete and include Schedule OR-ADD-DEP.
- Applicable schedules: The form uses Schedule OR-ASC-NP for various adjustments, additions, subtractions, modifications, and credits. It also refers to Schedule OR-A for itemized deductions, Schedule OR-K-1 for certain estimated payments, Schedule OR-DONATE for charitable checkoffs, and Schedule OR-529 for higher education savings plan deposits.
- Estimated-tax interest: Include Form OR-10 when reporting interest on underpayment of estimated tax on line 69.
- Amended returns: Include all supporting forms and schedules, even if they have not changed.
How to file
Complete the return using uppercase letters and blue or black ink. Print it at actual size, 100%. Sign and date the return in the signature section, which also has spaces for a spouse and preparer.
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: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940.
- Refund or no tax due: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930.
If the barcode box is filled in:
- Tax due: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463.
- Refund or no tax due: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460.
Make a payment
You can pay online at www.oregon.gov/dor.
For a mailed payment, make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Write “2025 Form OR-40-N,” your daytime phone number, and the last four digits of your SSN or ITIN on the payment. Do not mail cash.
- With your return: Put the payment in the same envelope. Do not use a payment voucher.
- Without your return: Use a payment voucher. The form refers you to the Form OR-40-V instructions.
Common mistakes
- Marking the barcode area: Do not write in the large 2-D barcode box on page 1.
- Using the wrong format: Use uppercase letters, blue or black ink, and actual-size printing at 100%. Do not submit photocopies of the return or use staples. Include the attachment copies the form specifically requests.
- Forgetting to reprint page 1: Pages 2 through 11 remind you to reprint page 1 if you change those pages.
- Selecting multiple filing statuses: Check only one filing-status box.
- Listing dependents out of order: List them from youngest to oldest.
- Counting payments twice: Do not include on line 60 the prior-year refund already reported on line 59.
- Exceeding printed limits: The Oregon percentage on line 35 cannot exceed 100.0%. Line 55 cannot exceed line 54, and line 76 cannot exceed the refund on line 72.
Questions people ask
Can I receive my refund by direct deposit?
Yes. Line 78 provides spaces for your routing number and account number and lets you select checking or savings. Check the designated box if the final deposit destination is outside the United States.
Can I donate my kicker to the State School Fund?
Yes. If you elect to donate it, enter 0 on line 57, check box 79a, and enter the amount on line 79b after completing the kicker worksheet in the instructions. The form says this election is irrevocable.
What must I explain when amending my 2025 return?
Use the amended statement section to explain each change, including the return line number and reason. Explain any change in filing status. Include all supporting forms and schedules, even those you did not change.
Does signing the return authorize my preparer to represent me?
No. The form says signing does not give your preparer the right to represent you or make decisions for you. It refers you to the Form OR-AUTH-REP instructions for more information.