OR-40: Form OR-40, Oregon Individual Income Tax Return for Full-year Residents (2025)

Oregon · Oregon DOR · Used for tax years 2025

Form OR-40 is Oregon’s 2025 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 2025. The 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 general filing deadline. It does include these date-related rules:

  • April 15, 2026: For tax year 2025, line 35 includes estimated tax payments, including any extension payment, made by this date.
  • January 15, 2027: On the 2025 return, line 48 lets you apply part of your refund to 2026 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 your Forms W-2 and 1099 for Oregon income tax withheld on line 33.
  • Personal and dependent information: Have names, dates of birth, and Social Security numbers ready, along with your current mailing address. Enter spouse information if married filing separately.
  • Schedules that apply: The form uses Schedule OR-ASC for certain adjustments and credits, Schedule OR-A for itemized deductions, Schedule OR-K-1 for certain estimated payments, Schedule OR-DONATE for charitable checkoff donations, and Schedule OR-529 for higher education savings plan deposits.
  • More than three dependents: Complete Schedule OR-ADD-DEP and include it with your return.
  • Estimated-tax underpayment interest: Include Form OR-10 for line 44.
  • Amended return: Include all supporting forms and schedules, even those you have not changed.
  • Direct deposit: Have your account type, routing number, and account number ready.

How to file

Complete and sign the return, and include the required copies and applicable schedules. Use UPPERCASE letters and blue or black ink. Print at actual size (100%). Do not submit photocopies of the return or use staples.

Mail your return

Choose the address based on whether the large 2-D barcode box on page 1 is blank or filled in.

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.

Make a payment

  • Online: Pay at www.oregon.gov/dor. This is a payment option; the supplied form does not give e-filing instructions.
  • By mail: Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Do not mail cash. Write “2025 Form OR-40,” your daytime phone number, and the last four digits of your SSN or ITIN on the payment.
  • 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 directs you to the instructions for Form OR-40-V.

Common mistakes

  • Leaving out your federal return copy: The form warns that Oregon may adjust your return without it.
  • Not reprinting page 1 after changes: Pages 2 through 8 remind you to reprint page 1 if you make changes to those pages.
  • Writing in the barcode box: Leave the designated 2-D barcode space free of handwriting.
  • Checking multiple filing statuses: Check only one filing-status box.
  • Listing dependents out of order: List them from youngest to oldest.
  • Double-counting a prior-year refund: Do not include the amount on line 34 again in estimated payments on line 35.
  • Exceeding line limits: Line 30 cannot exceed line 29, and line 52 cannot exceed your refund on line 47.
  • Overlooking printing rules: Use uppercase letters, blue or black ink, and actual-size printing. Do not submit photocopies of the return or use staples.

Questions people ask

Can I have my refund directly deposited?

Yes. Line 54 asks for your account type, routing number, and account number. Check the box if the final deposit destination is outside the United States.

Can I donate my kicker to the State School Fund?

Yes. Enter 0 on line 32, check the election box on line 55, and complete the kicker worksheet referenced in the form. Enter the donation amount on line 55. This election is irrevocable.

What should I explain when amending my 2025 return?

Use the amended statement on page 8 to identify the return line numbers you are changing and the reason for each change. Explain any filing-status change. Include all supporting forms and schedules, even if they have not changed.

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 on your behalf. It refers you to the instructions for Form OR-AUTH-REP for more information.

Official sources

All versions of OR-40