OR-40-P: Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-40-P is Oregon’s 2024 individual income tax return for part-year residents. It records Oregon residency dates, filing status, exemptions, and income in separate federal and Oregon columns.
Who files this form
Form OR-40-P is Oregon’s individual income tax return for part-year residents for tax year 2024. The form text does not state income thresholds or other rules for determining whether you must file.
When it's due
The form does not state a filing deadline for the 2024 return. It prints these dates for payment reporting and refund applications:
- April 15, 2025: On line 58 of the 2024 return, include estimated tax payments for 2024 made by this date, including extension payments and tax withheld from real estate transactions.
- January 15, 2026: Line 72 lets you apply part of your 2024 refund to 2025 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.
- Income and withholding forms: Include all Forms W-2 for line 7. Line 56 also asks for copies of Forms W-2 and 1099 for Oregon income tax withheld.
- Personal information: Have your SSN, date of birth, mailing address, Oregon resident dates, and applicable spouse and dependent information ready.
- Applicable schedules: The return uses federal Schedule 1 and Oregon schedules such as OR-ASC-NP, OR-A for itemized deductions, and OR-K-1 for certain estimated payments. If you have more than three dependents, complete and include Schedule OR-ADD-DEP.
- Other attachments when applicable: Include Form OR-10 for interest on underpayment of estimated tax. Lines 73 and 74 use Schedule OR-DONATE and Schedule OR-529 for charitable donations and higher education savings plan deposits.
- Direct deposit information: Have your routing number, account number, and account type ready if requesting direct deposit.
- Amended returns: Include all supporting forms and schedules, even if they have not changed.
How to file
Complete and sign the return. Use uppercase letters and blue or black ink, and print at actual size (100%). Do not submit photocopies of the return or use staples. Include the required federal return copy and applicable attachments.
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-P” and the last four digits of your SSN or ITIN on it. If you include payment with your return, do not include a payment voucher.
The supplied form text does not provide e-file instructions.
Common mistakes
- Forgetting the federal return copy: The form warns that Oregon may adjust your return without it.
- Not reprinting page 1 after changes: Pages 2 through 11 remind you to reprint page 1 if you change those pages.
- Writing in the barcode box: Leave the designated 2-D barcode space free of writing.
- Ignoring print requirements: Use uppercase letters, blue or black ink, and actual-size printing. Do not submit photocopies of the return or use staples.
- Counting a payment twice: Do not include on line 58 the prior-year refund already reported on line 57.
- Including an unnecessary payment voucher: Do not include a voucher when sending payment with your return.
- Leaving out unchanged attachments on an amended return: Include all supporting forms and schedules, even if nothing on them changed.
Questions people ask
What if I have more than three dependents?
List dependents from youngest to oldest. If you have more than three, complete and include Schedule OR-ADD-DEP.
Can I receive my refund by direct deposit?
Yes. Line 77 provides spaces for your routing number, account number, and checking or savings account selection. Check the box if the final deposit destination is outside the United States.
How do I explain changes on an amended return?
Use the amended statement section on page 11. Include the return line numbers and the reason for each change. If your filing status changed, explain why. Include all supporting forms and schedules, even unchanged ones.
Does signing the return authorize my preparer to represent me?
No. Signing does not give your preparer the right to represent you or make decisions for you. The form directs you to the instructions for the Tax Information Authorization and Power of Attorney for Representation form on the department’s website.