OR-40: Form OR-40, Oregon Individual Income Tax Return for Full-year Residents (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-40 is Oregon’s 2024 individual income tax return for full-year residents. It reports federal adjusted gross income, Oregon additions and subtractions, deductions, and Oregon taxable income.
Who files this form
Form OR-40 is Oregon’s individual income tax return for full-year residents for tax year 2024. The supplied form does not state the income levels or other rules that determine whether you must file.
When it's due
The supplied form does not state a filing deadline. It does print these dates:
- April 15, 2025: For tax year 2024, line 34 includes estimated tax payments, including any extension payment, made by this date. Do not include the prior-year refund already entered on line 33.
- January 15, 2026: On the 2024 return, line 48 lets you apply part of your refund to 2025 estimated tax. If filing 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.
- Withholding forms: Include copies of Forms W-2 and 1099 for Oregon income tax withheld on line 32.
- Personal and dependent information: Have names, dates of birth, SSNs, and your current mailing address available. The form also asks for spouse information when married filing separately.
- Applicable schedules: The form uses Schedule OR-ASC for certain additions, subtractions, tax recaptures, and credits, and Schedule OR-A for itemized deductions. If you have more than three dependents, complete and include Schedule OR-ADD-DEP.
- Estimated-tax interest: Include Form OR-10 for interest on underpayment of estimated tax reported on line 44.
- Direct deposit information: Have your account type, routing number, and account number available if requesting direct deposit.
- Amended returns: Include all supporting forms and schedules, even those that 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, and include the required copies and applicable schedules.
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
Pay online at www.oregon.gov/dor, or mail a check or money order payable to the Oregon Department of Revenue. Write “2024 Oregon Form OR-40” and the last four digits of your SSN or ITIN on the payment. Do not include a payment voucher if you include payment with your return.
The supplied text does not provide e-filing instructions.
Common mistakes
- Do not submit photocopies of Form OR-40 or use staples. Required copies of federal returns and withholding forms still need to be included.
- Do not write in the 2-D barcode box on page 1.
- Reprint page 1 if you make changes to any of pages 2 through 8.
- Check only one filing-status box.
- List dependents from youngest to oldest. Include Schedule OR-ADD-DEP if you have more than three.
- Do not count the prior-year refund on line 33 again as an estimated payment on line 34.
- Do not enter carryforward credits on line 30 that exceed line 29.
- Do not let the total on line 52 exceed the refund on line 47.
- Include your federal return copy. The form warns that Oregon may adjust your return without it.
Questions people ask
Can I receive my refund by direct deposit?
Yes. Line 54 asks for a checking or savings account, 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 Schedule OR-ADD-DEP and include it with your return. List dependents from youngest to oldest.
How do I explain changes on an amended return?
Use the amended statement on page 8. Give the return line numbers and the reason for each change. Explain any filing-status change, and include all supporting forms and schedules, even unchanged ones.
Does signing the return let my preparer represent me?
No. The form says signing does not give your preparer the right to represent you or make decisions on your behalf. It directs you to the instructions for the Tax Information Authorization and Power of Attorney for Representation form on the department’s website.