OR-40-V: Form OR-40-V, Oregon Individual Income Tax Payment Voucher (Revision 2025-04)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-40-V is Oregon’s Individual Income Tax Payment Voucher for payments sent without a tax return and not made online. It identifies the taxpayer, tax year, payment amount, and payment type: original return or extension, estimated payment, or amended return.
Who files this form
Use Form OR-40-V only if you’re making an Oregon individual income tax payment without your tax return and you’re not paying online.
The voucher has payment options for an original return or extension, an estimated payment, or an amended return.
What you'll need
To complete the voucher, have these details ready:
- Tax year beginning and ending dates.
- Your name and Social Security number, plus your spouse’s name and Social Security number if applicable.
- Your current mailing address and phone number.
- Payment type and amount.
- The quarter, if making an estimated payment.
For a mailed payment, use a check, money order, or cashier’s check payable to the Oregon Department of Revenue.
How to file
Complete the voucher using UPPERCASE letters and blue or black ink. Check one payment type and enter your payment amount.
Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Write the following on the payment:
- Tax year.
- “Form OR-40-V.”
- Your daytime phone number.
- The last four digits of your SSN or ITIN.
Mail the payment and voucher to:
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
To pay online instead, find payment options at www.oregon.gov/dor. Do not use this voucher if you’re paying online.
Common mistakes
- Using the voucher with your tax return or for an online payment. It is only for payments made without your return and not paid online.
- Printing at a size other than actual size (100%).
- Submitting photocopies or using staples.
- Using lowercase letters or ink other than blue or black.
- Mailing cash. The form says not to mail cash.
- Leaving the required identifying details off your payment: tax year, “Form OR-40-V,” daytime phone number, and the last four digits of your SSN or ITIN.
Questions people ask
Do I need this voucher if I pay online?
No. The form says to use the voucher only when you’re not paying online and are making a payment without your tax return. Online payment options are at www.oregon.gov/dor.
Can I use this voucher for an estimated payment?
Yes. Check “Estimated payment” and enter the quarter in the space provided.
What payment types can I select?
Check one: “Original return or extension,” “Estimated payment,” or “Amended return.”
Should I write my full SSN on the check?
The payment instructions ask for only the last four digits of your SSN or ITIN on the payment. The voucher has separate fields for your SSN and your spouse’s SSN.