OR-EF: Form OR-EF, Oregon Individual Income Tax Declaration for Electronic Filing (Revision 2025-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-EF is Oregon’s individual income tax declaration for electronic filing. It records your refund or amount owed, any direct deposit or direct debit information, and declarations from you and your electronic return originator or paid preparer. The form must be signed and ret
Who files this form
Form OR-EF is Oregon’s individual income tax declaration for electronic filing. It covers return information from Form OR-40, Form OR-40-N, or Form OR-40-P.
The taxpayer and tax preparer must sign and retain this form. If you file a joint return, both spouses must sign. Do not mail Form OR-EF to the Oregon Department of Revenue.
What you'll need
Have the following information ready to complete and check the form:
- Your Oregon income tax return, Form OR-40, Form OR-40-N, or Form OR-40-P, showing your net refund or amount owed.
- The tax year, your name, Social Security number, current mailing address, and phone number.
- Your spouse’s name and Social Security number if filing jointly.
- Your bank routing number, account number, and account type, checking or savings, if using direct deposit or direct debit.
How to file
- Enter the tax year and taxpayer information.
- Enter the net refund or amount owed from your Oregon income tax return in Part I.
- Complete the banking information in Part II if using direct deposit or direct debit. Verify it carefully.
- In Part III, select the statement that describes your refund or payment choice. Compare the information on your return with the information provided to your electronic return originator (ERO) or online service provider (OLSP).
- Sign and date the form. Both spouses must sign a joint return. The taxpayer must sign before the ERO submits the return.
- The ERO or paid preparer completes the applicable declaration in Part IV.
The taxpayer and tax preparer must sign and retain Form OR-EF. Your ERO must give you a copy of all forms and information to be filed with Oregon.
Do not mail this form or your paper return to the Oregon Department of Revenue. Your ERO or OLSP may forward the declaration and accompanying schedules and statements to the department upon request.
Common mistakes
- Entering incorrect bank information. Oregon cannot change account information. Incorrect information will delay your refund or cause your payment to be rejected.
- Missing a spouse’s signature. Both spouses must sign if filing jointly.
- Failing to sign and keep the form. The form must be signed and retained by both the taxpayer and tax preparer.
- Mailing the form or paper return. The form specifically says not to mail either to the Oregon Department of Revenue.
Questions people ask
Can I receive a refund without direct deposit?
Yes. Part III, line 6b, lets you state that you are receiving a refund but do not want direct deposit.
Can I authorize a direct debit payment?
Yes. Part III, line 6c, authorizes payment by direct debit using the account listed on the form. For a joint return, this authorizes the payment on behalf of both spouses.
What if I am not receiving a refund or making an electronic payment?
Part III, line 6d, provides a statement for that situation.
What does direct deposit consent mean for a joint return?
Under line 6a, consenting to direct deposit on a joint return irrevocably appoints your spouse as an agent to receive the refund.
Can the department tell my preparer why processing is delayed?
The declaration authorizes the department to tell your preparer the reasons for a delay in processing your return, payment, or refund, and the date your payment was posted or your refund was sent.