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Free Oregon 40N Form

The Oregon 40N form is the state's individual income tax return specifically designed for nonresidents. This form allows individuals who earn income in Oregon but reside elsewhere to report their earnings and calculate their tax obligations accurately. If you need to file this form, don't hesitate—click the button below to get started!

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Content Overview

The Oregon 40N form is essential for nonresidents who need to file their individual income tax returns in Oregon. This form allows individuals who earn income from Oregon sources but do not reside in the state to report their earnings accurately. Key sections of the form include personal information, such as names, Social Security numbers, and filing status options. Taxpayers can claim exemptions and list dependents, which may affect their overall tax liability. Income sources, including wages, interest, and dividends, must be detailed on the form. Adjustments to income can also be made, accounting for contributions and deductions. Additionally, the form outlines calculations for tax owed or refunds due, including any credits that may apply. Completing the Oregon 40N accurately is crucial for compliance and ensures that nonresidents fulfill their tax obligations while taking advantage of any applicable benefits.

Similar forms

Form 1040: This is the standard individual income tax return used by U.S. citizens and residents. Like the Oregon 40N, it collects personal information, income details, and deductions. However, the 1040 is for residents, while the 40N is specifically for nonresidents in Oregon.
The Georgia Notice to Quit form is essential for landlords to initiate the eviction process; for detailed information, refer to Forms Georgia.
Form 1040-NR: This form is for nonresident aliens who earn income in the U.S. Similar to the Oregon 40N, it requires information about income sources and deductions, but it is used for federal tax purposes rather than state tax.
Form 1040-SR: Designed for seniors, this form offers a simplified version of the 1040. Like the Oregon 40N, it allows for reporting income and claiming deductions, but it is tailored for older taxpayers.
Form W-2: Employers use this form to report wages paid to employees and taxes withheld. The Oregon 40N requires information from W-2s for accurate income reporting, making both forms interconnected in the tax filing process.
Schedule A: This schedule is used to report itemized deductions on the federal tax return. The Oregon 40N also allows for itemized deductions, making it similar in that respect, though it pertains to state-specific deductions.
Schedule C: Used for reporting income or loss from a business, Schedule C is similar to the Oregon 40N in that both require details about business income and expenses, impacting the overall taxable income.
Form 8862: This form is used to claim the Earned Income Tax Credit (EITC) after a disallowance. Like the Oregon 40N, it addresses tax credits and their eligibility, making both forms relevant for taxpayers seeking to maximize their credits.

Preview - Oregon 40N Form

Fiscal year ending date (MM/DD/YYYY)

2022 Form OR-40-N

Oregon Individual Income Tax Return for Nonresidents

Oregon Department of Revenue

Page 1 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Space for 2-D barcode—do not write in box below

Extension filed

Form OR-24

Amended return.

If amending for an NOL tax year (YYYY)

Form OR-243

NOL, tax year the

Federal Form 8379

NOL was generated:

Calculated with “as if” federal return

Federal Form 8886

Short-year tax election

Disaster relief

Employment exception

Military

First name

Initial

Date of birth (MM/DD/YYYY)

Last name

Social Security number (SSN)

First time using this SSN (see instructions)

Applied for ITIN

Deceased

Spouse first name

Initial

Spouse date of birth (MM/DD/YYYY)

Spouse last name

Spouse SSN

First time using this SSN (see instructions)

Applied for ITIN

Deceased

Current address

City

State

ZIP code

Country

Phone

Filing Status (check only one box)

Single 2.

Married filing jointly

Married filing separately (enter spouse’s information above)

Head of household (with qualifying dependent)

Qualifying surviving spouse

150-101-048

(Rev. 09-12-22, ver. 01)	00542201010000

2022 Form OR-40-N

Oregon Department of Revenue

Page 2 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Exemptions

6a. Credits for yourself			6a.
Check boxes that apply:	Regular	Severely disabled	Someone else can claim you as a dependent
Check boxes that apply:	Regular	Severely disabled	Someone else can claim you as a dependent

6b. Credits for your spouse			6b.
Check boxes that apply:	Regular	Severely disabled	Someone else can claim you as a dependent
Check boxes that apply:	Regular	Severely disabled	Someone else can claim you as a dependent

Dependents. List your dependents in order from youngest to oldest.

Dependent 1: First name	Initial	Dependent 1: Last name

Dependent 1: Date of birth (MM/DD/YYYY)

Dependent 1: SSN

Code *

Dependent 1: Check if child has a qualifying disability

Dependent 2: First name	Initial	Dependent 2: Last name

Dependent 2: Date of birth (MM/DD/YYYY)

Dependent 2: SSN

Code *

Dependent 2: Check if child has a qualifying disability

Dependent 3: First name	Initial	Dependent 3: Last name

Dependent 3: Date of birth (MM/DD/YYYY)

Dependent 3: SSN

Code *

Dependent 3: Check if child has a qualifying disability

*Dependent relationship code (see instructions).

6c. Total number of dependents	6c.
6c. Total number of dependents	6c.

6d. Total number of dependent children with a qualifying disability (see instructions)	6d.
	6d.

6e. Total exemptions. Add lines 6a through 6d	Total 6e.
6e. Total exemptions. Add lines 6a through 6d	Total 6e.

150-101-048
(Rev. 09-12-22, ver. 01)	00542201020000

2022 Form OR-40-N

Oregon Department of Revenue

Page 3 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Income

Federal column (F)

Oregon column (S)

7.Wages, salaries, and other pay for work from federal Form 1040 or 1040-SR, line 1z. Include all Forms W-2.

7F. , ,

8.Interest income from Form 1040 or 1040-SR, line 2b.

0 0

7S.

0 0

8F. , ,

9.Dividend income from Form 1040 or 1040-SR, line 3b.

0 0

8S.

0 0

9F.				,				,					0	0
9F.

10.State and local income tax refunds from federal Schedule 1, line 1.

9S.

0 0

10F. , ,

11.Alimony received from federal Schedule 1, line 2a.

0 0

10S.

0 0

11F. , ,

12.Business income or loss from federal Schedule 1, line 3.

0 0

11S.

0 0

12F. , ,

13.Capital gain or loss from Form 1040 or 1040-SR, line 7.

0 0

12S.

0 0

13F. , ,

14.Other gains or losses from federal Schedule 1, line 4.

0 0

13S.

0 0

14F. , ,

15.IRA distributions from Form 1040 or 1040-SR, line 4b.

0 0

14S.

0 0

15F.

0 0

15S.

0 0

150-101-048
(Rev. 09-12-22, ver. 01)	00542201030000

2022 Form OR-40-N

Oregon Department of Revenue

Page 4 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Federal column (F)

Oregon column (S)

16.Pensions and annuities from Form 1040 or 1040-SR, line 5b.

16F.				,				,					0	0
16F.

17.Schedule E income or loss from federal Schedule 1, line 5.

16S.

0 0

17F. , ,

18.Farm income or loss from federal Schedule 1, line 6.

0 0

17S.

0 0

18F.				,				,					0	0	18S.				,				,					0	0
18F.															18S.

19.Social Security benefits from Form 1040 or 1040-SR, line 6b; and unemployment and other income from federal Schedule 1, lines 7 and 9.

19F.				,
19F.

20.Total income. Add lines 7 through 19.

0 0

19S.

0 0

20F.

0 0

20S.

0 0

Adjustments

21.IRA or SEP and SIMPLE contributions, from federal Schedule 1, lines 16 and 20.

21F.				,				,					0	0	21S.
21F.															21S.

22.Education deductions from federal Schedule 1, lines 11 and 21.

22F.				,				,					0	0	22S.
22F.															22S.

23.Moving expenses from federal Schedule 1, line 14.

0 0

23F.

0 0

23S.

0 0

150-101-048
(Rev. 09-12-22, ver. 01)	00542201040000

2022 Form OR-40-N

Oregon Department of Revenue

Page 5 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Federal column (F)

Oregon column (S)

24.Deduction for self-employment tax from federal Schedule 1, line 15.

24F.				,				,					0	0	24S.
24F.															24S.

25.Self-employed health insurance deduction from federal Schedule 1, line 17.

0 0

25F. , ,

26.Alimony paid from federal Schedule 1, line 19a.

0 0

25S.

0 0

26F.				,				,					0	0	26S.				,
26F.															26S.

27.Total adjustments from Schedule OR-ASC-NP, line A7 for the federal column and line A8 for the Oregon column.

0 0

27F.				,
27F.

28.Total adjustments. Add lines 21 through 27.

0 0

27S.

0 0

28F. , ,

29.Income after adjustments. Line 20 minus line 28.

0 0

28S.

0 0

29F.

0 0

29S.

0 0

Additions

30.Total additions from Schedule OR-ASC-NP, line B7 for the federal column and line B8 for the Oregon column.

30F. , ,

31.Income after additions. Add lines 29 and 30.

31F. , ,

0 0

30S.

31S.

0 0

150-101-048	00542201050000
150-101-048
(Rev. 09-12-22, ver. 01)

2022 Form OR-40-N

Oregon Department of Revenue

Page 6 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Subtractions

Federal column (F)

Oregon column (S)

32.Social Security and tier 1 Railroad Retirement Board benefits included on line 19F.

32F.	,	,	0	0

33.Total subtractions from Schedule OR-ASC-NP, line C7 for the federal column and line C8 for the Oregon column.

33F.	,	,	0	0

34.Income after subtractions. Line 31 minus lines 32 and 33.

33S.

0 0

34F.	,	,	0	0	34S.	,		,


35. Oregon percentage (see instructions; not more than 100.0%)							35.

0 0

Deductions and modifications

36.	...............................................................................................Amount from line 34S				36.
36.					36.
37.	Oregon itemized deductions. Enter your Oregon itemized deductions from
37.
	Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0				37.
					37.
38.	Standard deduction. Enter your standard deduction				38.



	You were:	38a.	65 or older 38b.	Blind Your spouse was:		38c.
	You were:	38a.	65 or older 38b.	Blind Your spouse was:		38c.

, ,

65 or older 38d.

0 0

Blind

Standard deductions

Single	Married filing jointly	Married filing separately	Qualifying surviving spouse	Head of Household

$2,420	$4,840	$2,420 or $0	$4,840	$3,895

See instructions if you are age 65 or older, blind, or if someone can claim you as a dependent. See instructions if you are married filing separately.

39.	Enter the larger of line 37 or 38	39.
40.	2022 federal tax liability (see instructions)	40.
41.	Total modifications from Schedule OR-ASC-NP, line D7	41.
42.	Deductions and modifications multiplied by the Oregon percentage
	(see instructions)	42.

0 0

150-101-048
(Rev. 09-12-22, ver. 01)	00542201060000

2022 Form OR-40-N

Oregon Department of Revenue

Page 7 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Deductions and modifications (continued)

43.	Charitable art donation (see instructions)	43.
44.	Total deductions and modifications. Add lines 42 and 43	44.
45.	Oregon taxable income. Line 36 minus line 44. If line 44 is more than
	line 36, enter 0	45.

0 0

Oregon tax

46.	Tax. Check the appropriate box if you’re using an alternative method to
	calculate your tax (see instructions)				46.
	46a.	Schedule OR-FIA-40-N	46b.	Worksheet FCG	46c.

47.	Interest on certain installment sales				47.
48.	Total tax before credits. Add lines 46 and 47				48.

Schedule OR-PTE-NR

0 0

Standard and carryforward credits

49.	Exemption credit (see instructions)	49.
50.	Total standard credits from Schedule OR-ASC-NP, line E16	50.
51.	Total standard credits. Add lines 49 and 50	51.
52.	Tax minus standard credits. Line 48 minus line 51. If line 51 is more than
	line 48, enter 0	52.

53.Total carryforward credits used this year from Schedule OR-ASC-NP, line F9. Line 53 can’t be more than line 52 (see Schedule OR-ASC and

	OR-ASC-NP Instructions)	53.
54.	Tax after standard and carryforward credits. Line 52 minus line 53	54.
55.	Total tax recaptures reported this year from Schedule OR-ASC-NP, line G5	55.

0 0

150-101-048
(Rev. 09-12-22, ver. 01)	00542201070000

2022 Form OR-40-N

Oregon Department of Revenue

Page 8 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Standard and carryforward credits (continued)

56. Tax including tax recaptures. Line 54 plus line 55

56.

0 0

Payments and refundable credits

57.	Oregon income tax withheld. Include a copy of your Forms W-2 and 1099	57.
58.	Amount applied from your prior year’s tax refund	58.

59.Estimated tax payments for 2022. Include all payments you made prior to the filing date of this return, including real estate transactions. Do not include the

	amount you already reported on line 58	59.
60.	Tax payments from a pass-through entity	60.
61.	Earned income credit (see instructions)	61.

Reserved

62. Kicker (Oregon surplus credit). Enter your kicker credit amount (see instructions).

	If you elect to donate your kicker to the State School Fund, enter 0 and
	see line 78	62.
63.	Total refundable credits from Schedule OR-ASC-NP, line H7	63.
64.	Total payments and refundable credits. Add lines 57 through 63	64.

0 0

Tax to pay or refund

65.	Overpayment of tax. If line 56 is less than line 64, you overpaid.
	Line 64 minus line 56	65.
66.	Net tax. If line 56 is more than line 64, you have tax to pay.
	Line 56 minus line 64	66.
67.	Penalty and interest for filing or paying late (see instructions)	67.

0 0

150-101-048
(Rev. 09-12-22, ver. 01)	00542201080000

2022 Form OR-40-N

Oregon Department of Revenue

Page 9 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

68.	Interest on underpayment of estimated tax. Include Form OR-10			68.	,
68.				68.
	Exception number from Form OR-10, line 1: 68a.		Check box if you annualized: 68b.


69.	Total penalty and interest due. Add lines 67 and 68			69.
					,

70.	Net tax including penalty and interest.				,
70.	Net tax including penalty and interest.
	Line 66 plus line 69	This is the amount you owe. 70.
71.	Line 66 plus line 69	This is the amount you owe. 70.
	Overpayment less penalty and interest.				,
	Overpayment less penalty and interest.
	Line 65 minus line 69		This is your refund. 71.
	Line 65 minus line 69		This is your refund. 71.
72.	Estimated tax. Fill in the portion of line 71 you want applied to your open				,
72.
	estimated tax account			72.
	estimated tax account			72.	,
73.	Charitable checkoff donations from Schedule OR-DONATE, line 30			73.

					,
74.	Oregon 529 college savings plan deposits from Schedule OR-529, line 5			74.


75.	Total. Add lines 72 through 74. The total can’t be more than your refund				,
75.
	on line 71			75.
	on line 71			75.	,
76.	Net refund. Line 71 minus line 75		This is your net refund. 76.

0 0

Direct deposit

77. For direct deposit of your refund, see instructions. Check the box if the final deposit destination is outside the United States:

Type of account:

Account information:

Checking or

Routing number

Account number

Savings

Reserved

Kicker donation

78. If you elect to donate your kicker to the State School Fund, check this box

78a.

Complete the kicker worksheet, located in the instructions, and enter the

0 0

amount here

This election is irrevocable. 78b.

150-101-048
(Rev. 09-12-22, ver. 01)	00542201090000

2022 Form OR-40-N

Oregon Department of Revenue

Page 10 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

Last name		SSN

Note: Reprint page 1 if you make changes to this page.

Sign here. Under penalty of false swearing, I declare that the information in this return and any attachments is true, correct, and complete.

Your signature

Date (MM/DD/YYYY)

Spouse signature

Date (MM/DD/YYYY)

Signature of preparer other than taxpayer

Date (MM/DD/YYYY)

Preparer phone

Preparer license number

Preparer first name	Initial	Preparer last name

Preparer address

City	State	ZIP code

Signing this return does not grant your preparer the right to represent you or make decisions on your behalf. For more information, see the instructions for the Tax Information Authorization and Power of Attorney for Representation form on our website.

Important: Include a copy of your federal Form 1040, 1040-SR, 1040-X, or 1040-NR. We may adjust your return without it.

Pay the amount due (shown on line 70)

•Online: www.oregon.gov/dor.

•By mail: Payable to the Oregon Department of Revenue. Write “2022 Oregon Form OR-40-N” and the last four digits of your SSN or ITIN on your check or money order. If you include payment with your return, don’t include Form OR-40-V payment voucher.

Mail your return

•Non-2-D barcode. If the large 2-D barcode box on the first page of this form is blank:

—Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940.

—Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930.

•2-D barcode. If the large 2-D barcode box on the first page of this form is filled in:

—Mail tax-due returns to: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463.

—Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460.

150-101-048
(Rev. 09-12-22, ver. 01)	00542201100000

Key takeaways

The Oregon 40N form is specifically designed for nonresidents filing their individual income tax returns in Oregon. Understanding its unique requirements is essential for accurate completion.
When filling out the form, ensure all personal information, such as names and Social Security numbers, is entered correctly. Mistakes can lead to delays or complications with your tax return.
Filing status is a critical section. Choose the correct status—whether single, married filing jointly, or head of household—as it affects your tax calculations and potential deductions.
Always include a copy of your federal tax return (Form 1040) when submitting the Oregon 40N. This is necessary for the Oregon Department of Revenue to process your return accurately.

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File Details

Fact Name	Description
Form Title	The Oregon 40N form is officially known as the Oregon Individual Income Tax Return for Nonresidents.
Governing Law	This form is governed by the Oregon Revised Statutes, specifically ORS 316.037.
Submission Requirement	Taxpayers must submit the original form; photocopies are not accepted.
Filing Status Options	Five filing status options are available: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er).
Exemptions	Taxpayers can claim exemptions for themselves, their spouse, and dependents, including those with disabilities.
Income Reporting	Income must be reported from various sources, including wages, interest, dividends, and business income.
Adjustments Section	Taxpayers can report adjustments to income, such as IRA contributions and education deductions.
Tax Calculation	The form includes sections for calculating total tax, credits, and any payments made.
Refund Process	Taxpayers can indicate their preference for a direct deposit refund or a mailed check.
Amended Returns	There is a section for amending the return if changes are necessary, including the reason for the amendments.

Documents used along the form

The Oregon 40N form is essential for nonresidents filing their state income tax returns. Along with this form, several other documents may be required or beneficial to complete the filing process accurately. Below is a list of commonly used forms and documents related to the Oregon 40N.

Form OR-24: This form is used to claim a credit for taxes paid to other states. If you worked in another state and paid taxes there, you can use this form to avoid double taxation.
Alabama Bill of Sale Form: To facilitate the legal transfer of ownership, refer to our comprehensive Alabama bill of sale form guide for proper documentation.
Schedule OR-ADD-DEP: This schedule lists dependents you are claiming on your tax return. It is necessary if you have more than four dependents to report.
Schedule OR-A: This schedule is for itemizing deductions in Oregon. If you choose to itemize instead of taking the standard deduction, you will need to complete this form.
Schedule OR-ASC-NP: This form details adjustments to income, deductions, and credits for nonresidents. It helps ensure that your taxable income is calculated correctly.
Form OR-10: This form is used to report any penalties and interest related to underpayment of estimated taxes. It is important if you owe additional amounts due to late payments.
Form OR-529: This form is for reporting contributions to Oregon's 529 college savings plan. If you made contributions, this document can help you claim deductions.
Form W-2: This form reports your wages and the taxes withheld by your employer. You will need to include a copy of your W-2 with your tax return.
Federal Form 1040: This is your federal income tax return. A copy is often required to support your Oregon return, especially if you are a nonresident.

Having these documents ready can simplify the tax filing process and help ensure that you meet all requirements. Always check the latest instructions from the Oregon Department of Revenue for any updates or changes.