Oregon Income Tax Forms and Oregon Income Tax Rate Information

Oregon Income Tax E-File Information

Electronic signature & credit card payment allowed; Tax sites must retain copies of Form EF and all supporting documents for 3 years. Can e-file OR taxes without concurrently e- filing federal tax forms

 

Who must file Oregon Income Tax?

Full year residents must file for 2014 if their gross income exceeds the following amounts: $5,695 for single filers; $7, 105 for head of household; $11,390 for married filing jointly/registered domestic partner (RDP);, $5,695 for married/RDP filing separately;$7,920 for qualifying widow(er). See Form 40 Instructions

 

Who is an Oregon Tax Resident?

Follows general residency requirements, with the addition that anyone who spends more than 200 days in OR is considered a resident. May not be considered a resident if only in Oregon for a temporary assignment (See website and instructions for more information). An additional category of “special-case Oregon residents”- residents are taxed as nonresidents if the following three criteria are met: Oregon resident who maintained a permanent home outside Oregon the entire year; no home was kept in Oregon during the year; and less than 31 days were spent in Oregon during the year. See website and instructions for more info.

Residents stationed in Oregon. If you are an Oregon resident stationed in Oregon, file Form 40. Residents stationed outside Oregon. If you meet the requirements on page 4 for special-case Oregon residents or Oregon residents living abroad, file Form 40N from the Part-Year Resident and Nonresident booklet. File Form 40 if you don’t meet the listed requirements. Nonresidents stationed in Oregon. Oregon does not tax your military pay while you are stationed in Oregon. File Form 40N if you had other income from Oregon sources, or to claim a refund of Oregon tax withheld from your military pay.

 

What are Oregon income tax deductions, income exclusions, and income tax exemptions?

May choose to itemize or take standard deduction; whichever is larger. Use Federal Schedule A for Oregon only if federal standard deduction was taken.

Single………………………………………………………………..$2,080

Married/RDP filing jointly……………………………………$4,160

Married/RDP filing separately

If spouse/RDP claims standard deduction………………$2,080

If spouse/RDP claims itemized deductions…………….-0-

Head of household………………………………………………$3,345

Qualifying widow(er)…………………………………………..$4,160

If you or your spouse/RDP are age 65 or older or blind, you are entitled to an additional deduction amount of:

• $1,000 if married/RDP or qualifying widow(er); or

• $1,200 if single or head of household.

 

Social security income and RRB Board income are tax exempt.

 

Oregon Income Tax Deductions

If you were age 62or older on December 31, 2014, and receiving retirement income, you may qualify for a retirement income credit if:

• Your household income is less than $22,500 ($45,000 if married/RDP filing jointly), and

• Your Social Security benefits and/or tier 1 Railroad Retirement Board benefits are less than $7,500 ($15,000 if married/RDP filing jointly), and

• Your household income plus your Social Security and/or tier 1 Railroad Retirement

Board benefits is less than $22,500 ($45,000 if married/RDP filing jointly).

Retirement income includes payments reported in Oregon taxable income from:

• U.S. government pensions (including military).

• State or local government pensions.

• Employee pensions.

• Individual retirement plans.

• Deferred compensation plans including defined benefit, profit sharing, and 401(k).

• Employee annuity plans.

 

When are Oregon Income taxes due?

April 18, 2016.

If federal payment due date is extended (i.e. combat zone, natural disaster, etc), then Oregon due date is extended. Write extension reason on top of return.

 

What are Oregon Capital Gains tax?

Taxed as ordinary income; follows federal rules.

 

Oregon Income Tax Contact Info

Department of Revenue
955 Center St. NE
Salem, OR 97301-2555

 

General Information:            (800) 356-4222

Forms:          Forms

Web site:    Department of Revenue

For Tax Professionals:   (503) 378-4988; Tax Professionals Webpage

Electronic Filing:    (503) 945-8415; Electronic Services Webpage

Refunds:    Oregon Refunds

Publication:      2014 Income Tax Booklet

Oregon State Income Tax filing addresses:

        Payment enclosed:                                          Refund expected or no tax due:
        Oregon Department of Revenue                       REFUND
        P.O. Box 14555                                              P.O. Box 14700
        Salem, OR 97309-0940                                   Salem, OR 97309-0930