OR-40-P: Form OR-40-P, Oregon Individual Income Tax Return for Part-year Residents (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-40-P is Oregon’s 2025 individual income tax return for part-year residents. It records Oregon residency dates, filing status, exemptions, dependents, 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 2025. The form asks for the beginning and ending dates of your Oregon residency.
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. It does include these date rules:
- 2025 estimated payments: Line 59 includes estimated payments made by April 15, 2026, including extension payments and tax withheld from real estate transactions. Do not include the prior-year refund already reported on line 58.
- Applying a refund from the 2025 return: Line 72 lets you apply part of your refund to 2026 estimated tax. If filing after January 15, 2027, 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. The form warns that Oregon may adjust your return without it.
- Wage and withholding forms: Line 7 says to include all Forms W-2. Line 57 says to include copies of Forms W-2 and 1099 for Oregon income tax withheld.
- Personal and dependent information: Have names, dates of birth, SSNs, your mailing address, and Oregon residency dates ready. Complete and include Schedule OR-ADD-DEP if you have more than three dependents.
- Applicable schedules: The form uses figures from federal Schedule 1 and Oregon schedules such as OR-ASC-NP, OR-A, and OR-K-1. Use the schedules that apply to your entries.
- Estimated-tax interest: Include Form OR-10 for interest on underpayment of estimated tax reported on line 68.
- Direct deposit: Have your account type, routing number, and account number ready if requesting direct deposit.
- 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 at actual size, 100%. Sign and date the return in the signature section and include the required attachments.
Mail your return
Choose the address based on whether the large 2-D barcode box on page 1 is blank or filled in, and whether you owe tax.
| Barcode box on page 1 | Return type | Mailing address |
| --- | --- | --- |
| Blank | Tax due | Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940 |
| Blank | Refund or no tax due | Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930 |
| Filled in | Tax due | Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463 |
| Filled in | Refund or no tax due | Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460 |
Pay any amount due
- Online: Make a payment at www.oregon.gov/dor.
- By mail: Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Write “2025 Form OR-40-P,” your daytime phone number, and the last four digits of your SSN or ITIN on the payment.
- Payment with the return: Put it in the same envelope. Do not use a voucher.
- Payment sent separately: Use a payment voucher. The form refers you to the instructions for Form OR-40-V.
The supplied text does not provide e-filing instructions.
Common mistakes
- Ignoring printing reminders: 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 barcode area: Do not write in the 2-D barcode box on page 1.
- Not reprinting page 1 after changes: Pages 2 through 11 remind you to reprint page 1 if you change that page.
- Selecting more than one filing status: Check only one filing-status box.
- Listing dependents out of order: List them from youngest to oldest.
- Double-counting payments: Do not include on line 59 the prior-year refund already reported on line 58.
- Leaving out the federal return: Include the requested federal return copy. Oregon may adjust your return without it.
- Overlooking the kicker donation warning: An election to donate your kicker to the State School Fund is irrevocable.
Questions people ask
Can I receive my refund by direct deposit?
Yes. Line 77 provides spaces for your account type, routing number, and account number. Check the box if the final deposit destination is outside the United States.
What if I have more than three dependents?
Complete and include Schedule OR-ADD-DEP. List dependents from youngest to oldest.
How do I donate my kicker to the State School Fund?
Enter 0 on line 56, check box 78a, and complete the kicker worksheet in the instructions. Enter the donation amount on line 78b. The form states that this election is irrevocable.
What must I explain on an amended 2025 return?
Use the amended statement section to explain each change, including the return line number and the reason. Explain any filing-status change. Include all supporting forms and schedules, even unchanged ones.
Does signing the return let my preparer represent me?
No. The form states that signing does not give your preparer the right to represent you or make decisions on your behalf. It refers you to the instructions for Form OR-AUTH-REP for more information.