Instructions for Form OR-40 — Oregon Resident Individual Income Tax Return (2025)

# www.oregon.gov/dor

• April 15, 2026 is the due date for filing your return and paying your tax due.
• File electronically—it's fast, easy, and secure. See "Electronic filing."
• Do you qualify for the Oregon Kids Credit or the earned income credit? See "Refundable credits."
• Find out if you qualify for the working family household and dependent care credit. See Schedule OR-WFHDC Instructions for details.
• Are you a veteran? Find out about veterans' benefits at www.oregon.gov/odva.
• These instructions aren't a complete statement of laws or Oregon Department of Revenue rules.

If you need more information, see Publication OR-17 or contact us.

# Check out our online services

Revenue Online is a secure online portal that provides access to your tax account at any time. You can:

• Use Direct File Oregon to file your return.
• Check the status of your refund.
• View and print Form 1099-G or letters from us.
• Make or schedule payments.
• Securely communicate with us.
• Update your information.
• Check balances and view your account history.
• File an appeal.

Visit www.oregon.gov/dor and click on "Revenue Online" to sign up.
These instructions were updated on January 29, 2026 to correct the Oregon Kids Credit instructions and worksheet on pages 22 through 24. Refunds for paper-filed returns won't be mailed or deposited until April.
To get your refund sooner, file electronically.

# Contents

Electronic filing … 3
Federal tax law … 4
New information … 4
Important reminders … 5
General information … 6
Do I need to file an Oregon return? … 6
Residency … 6
What form do I use? … 7
Military personnel … 7
What if I need more time to file? … 8
Penalties … 8
What if I need to change my return after filing? .. 8 2026 estimated tax … 9 General instructions for Form OR-40 … 11 Check the boxes … 11 Name and address … 11 Filing status … 12 Exemptions … 12 Form OR-40 line instructions … 14 Additions … 14 Subtractions … 14 Deductions … 16 Oregon tax … 16 Standard and carryforward credits … 17 Tax payments … 21 Refundable credits … 22 Penalties and interest … 24 Amount due … 25 Payment options … 25 Refund … 26 Direct deposit … 27 Before you file … 28 Avoid processing delays … 29 Tax return mailing addresses … 29 Tax tables … 30 Tax rate charts … 32

# Do you have questions or need help?

Internet www.oregon.gov/dor

• Download forms, instructions, and publications.
• Access additional information not included in these instructions.

Revenue Online www.oregon.gov/dor (click on Revenue Online)

• Securely communicate with us.
• Check your refund status.
• Make or schedule payments.
• View your account history.
• Find out how much you owe.
• File an appeal.
• View letters and your Form 1099-G, if applicable.

Email or write questions.dor@dor.oregon.gov preguntas.dor@dor.oregon.gov Oregon Department of Revenue 955 Center St NE Salem OR 97301-2555

• Include your name and daytime phone number.
• Include the last four digits of your SSN or ITIN.

To request printed forms or publications:
Forms
Oregon Department of Revenue
PO Box 14999
Salem OR 97309-0990

# Phone

503-378-4988 or 800-356-4222
Monday-Friday, 7:30 a.m.- 5 p.m.
Closed Thursdays from 9-11 a.m. Closed holidays.
Wait times may vary.
Contact us for ADA accommodations or assistance in other languages.

# In person

Offices are located in Salem, Portland, Eugene, Bend, Gresham, and Medford. Find hours and directions to our offices on our website.
Our main office is located at:
955 Center St NE
Salem, OR 97301-2555

# Taxpayer Advocacy

If you think you are not being treated fairly, or if you have a problem or complaint, please contact the Office of the Taxpayer Advocate for assistance.
503-945-8700
TTY: We accept all relay calls. taxpayer.advocate@dor.oregon.gov
Photo on cover: Historic Columbia Highway Trail, Mosier. Highway Trail east of Hood River County. Gary Halvorson, Oregon State Archives.

# Electronic filing

If you haven't yet tried electronic filing, why not try it this year? Join more than 2 million other Oregon taxpayers who file their returns electronically.

# Direct File Oregon

Use Direct File Oregon to file your return for free. It's easy, safe, and secure. Direct File Oregon is interviewbased method that many full-year residents may use to file an original or amended return through Revenue Online.
You can use Direct File with or without a Revenue Online account; however, without a Revenue Online account, some features may be limited. To sign up for a Revenue Online account, you must have:

• Filed an Oregon return within the last three years, or
• Received a letter from us.

Assistance provided. Direct File guides you through the return, providing help with things like common deductions and credits along the way. It does the math for you and computes your tax.
Note: If you have a complex tax situation, Direct File may not be for you. At this time, Direct File can't be used to file a nonresident or part-year resident return.
Federal return needed. Your federal return must be filed separately with the Internal Revenue Service (IRS). You'll need to have the information from your federal return and schedules available when you use Direct File Oregon.
For more information about Direct File Oregon, including a complete list of everything you'll need to get started, go to www.oregon.gov/dor and look for the link on our Individuals webpage.

# E-file

E-filing is another fast way to file your return and receive your refund. Electronic returns are received and processed with more accuracy and speed than paper returns, greatly reducing errors and delays. E-filing uses secure technology to ensure the safety of your personal information when it's sent to the IRS and the Department of Revenue.
Oregon participates in the IRS Federal/State E-file program. This program allows you to electronically file both your federal and Oregon returns at the same time.
If you've already filed your federal return, you can still electronically file your Oregon return.
You can take advantage of e-file in one of two ways:
1. Ask your tax preparer.
If your tax preparer is an authorized IRS e-file provider, your preparer can electronically file your federal and Oregon returns. Many Tax-Aide and Tax Counseling for the Elderly (TCE) sites set up by the IRS are authorized IRS e-file providers.
2. Use online tax preparation software.
You can file your federal and state returns from your home, work, or library computer using Oregonapproved online tax preparation products. Go to our website at www.oregon.gov/dor/e-filing for a list of tax preparation products to use in preparing your federal and Oregon returns.
You may be eligible for free e-file. Several tax preparation software providers offer free online electronic tax filing. For more information, go to www.oregon. gov/dor/e-filing.
Delays at the IRS will postpone processing of paper-filed returns for Tax Year 2025.
We expect refunds for paper-filed returns to be mailed or deposited beginning in April.
You can get your refund sooner by filing electronically.
We recommend using Direct File Oregon to file your state return.

# Federal tax law

No extension to pay. Oregon doesn't allow an extension of time to pay your tax, even if the IRS allows an extension. Your 2025 Oregon tax is due April 15, 2026.
Federal law connection. Oregon has a rolling tie to changes made to the definition of federal taxable income, with the exceptions noted below. For all other purposes, Oregon is tied to federal income tax laws as amended and in effect on December 31, 2023.
Oregon exceptions to federal law. Oregon is disconnected from the business income deduction allowed by Section 199A of the Internal Revenue Code (IRC). Due to the way Oregon's returns are designed, no addition is required. Oregon is also disconnected from IRC Section 139A , the tax exemption for federal subsidies for employer prescription drug plans. If you have this type of business income, you'll have an addition on your Oregon return.
Oregon is disconnected from IRC Section 529 tax exemption for earnings on higher education savings plan funds used for K-12 tuition. Funds in Embark (formerly Oregon College Savings Plan) and MFS 529 Savings Plan accounts may be used for higher education expenses only. If you based a previous subtraction or credit on contributions that are withdrawn and used for K-12 tuition, you may need to report an addition or tax recapture on your Oregon return. See "Additions" and "Additions to tax" in Publication OR-17 for more information.

# New information

New federal deductions. You may be able to claim the same deductions for tip income, overtime wages, and passenger vehicle loan interest that you're claiming on your federal return. See "Other items" in Publication OR-17 for more information.
First-time home buyer savings account (FTHBSA) subtraction. Beginning January 1, 2025, FTHBSAs can be opened to save for a designated beneficiary. Account holders must also complete Form OR-HOME when opening a new FTHBSA. For subtraction limits and eligibility requirements, see 2025 Form OR-HOME Instructions.
Oregon surplus (kicker). Oregon's surplus, known as the "kicker," will be claimed as a credit on your 2025 tax return. See the instructions for line 32.
Federal tax liability subtraction. The 2025 federal tax subtraction limit is $8,500 ($4,250 for married filing separately). It may be limited further based on your adjusted gross income (AGI). See the instructions for line 10.

# Important reminders

Federal return. When you file your Oregon return, you must include a copy of your federal Form 1040, 1040-SR, or 1040-NR with Schedules 1, 1-A, 2, and 3 (if applicable), or Form 1040-X if you're filing an amended return. Items on your Oregon return may be adjusted or denied if your federal return isn't included.
Schedule OR-ASC. Are you reporting an Oregon addition or claiming any Oregon subtractions or credits that have a three-digit code? If so, you must include Schedule OR-ASC when you file your Oregon return.
Items with a code may be adjusted or denied if Schedule OR-ASC isn't included with your return. A list of current codes can be found in Publication OR-CODES, Publication OR-17, or on our website. You can download these publications along with Schedule OR-ASC and its instructions from our website or contact us to order them.
Publication  OR-17. Publication OR-17 is your guide to Oregon personal income taxes. It covers the general rules for filing an Oregon income tax return and expands on the information contained in these instructions. Publication OR-17 also explains Oregon's tax laws to make sure you pay only the tax you owe and no more. You can download Publication OR-17 from our website or contact us to order it.
Voluntary self-identification. Every year, we will ask if you would like to identify your race or ethnicity when you file your Oregon return. You can select up to three race or ethnicity categories using Form OR-VSI. The information gathered from Form OR-VSI each year will be used only for research purposes to help make Oregon's tax laws more equitable. For more information, see Form OR-VSI Instructions or our website.
Transit self-employment tax. If you're self-employed and doing business within the Lane Transit District
(LTD) or the TriMet District (Clackamas, Multnomah, and Washington counties), you may need to pay transit self-employment tax. See the instructions for Form OR-LTD or Form OR-TM on our website or contact us for more information.
Statewide transit tax - individuals. If you're an Oregon resident working for an employer outside the state who doesn't withhold Oregon taxes from your pay, you may need to report and pay Oregon's statewide transit tax.
See the instructions for Form OR-STI on our website or contact us for more information.
Data security breaches. Tax professionals suffering a data breach associated with tax return preparation must report the breach promptly to us. See our website for additional information.

# Do I need to file an Oregon return?

You need to file an Oregon income tax return if your gross income is more than the amount shown below for your filing status, or if you're required to file a federal return.
Table 1. Filing thresholds
Amounts apply to full-year residents only.
Number of boxes And your
Your filing checked on line gross income status is: 17 of return: is more than:
Dependent Any $1,350*
0 $7,935
Single 1 $9,135
2 $10,335
0 $15,865
1 $16,865
Married filing
2 $17,865 jointly
3 $18,865
4 $19,865
0 $7,935
Married filing
1 $8,935 separately
2 $9,935
0 $9,950
Head of household 1 $11,150
2 $12,350
0 $11,060
Qualifying
1 $12,060 surviving spouse
2 $13,060
*The larger of $1,350, or your earned income plus $450, up to the standard deduction amount for your filing status, including any additional amount if you're age 65 or older or blind.
In addition, file a return if:

• You had $1 or more of Oregon income tax withheld from your wages and you want to claim a refund.
• You may qualify to claim a refundable credit.

# How long will it take to get my refund?

Return processing times vary due to many factors, including the complexity of your return.
Electronically filed returns are generally received and processed faster.
Paper returns must have all required Oregon schedules, proof of tax withheld, and a copy of your federal return included to ensure smooth processing. If you don't have a federal filing requirement, create a substitute federal return and check the "calculated using 'asif' federal return" box on your Oregon return.
Returns mailed closer to April 15, when we receive the most returns, can take longer to process.
Also, returns that require additional review can take more time to process. Typical reasons for additional review include incomplete documentation, identity verification needed, claiming a refundable credit, proof of tax withheld needed, etc.
To check the status of your refund, click on "Where's my refund?" at www.oregon.gov/dor/personal.

# What income does Oregon tax?

An Oregon resident is taxed on all income, including income from outside the state. A nonresident of Oregon is taxed only on income from Oregon sources.

# Residency

As an Oregon taxpayer, you are taxed as a full-year resident, a nonresident, or a part-year resident. Note:
If you served in the military during 2025, see "Military personnel" below.
Full-year resident
You're a full-year Oregon resident if your domicile is in Oregon: that is, if all the following are true for you:

• You think of Oregon as your permanent home.
• The center of your financial, social, and family life is in Oregon.
• You intend to return to Oregon when you're away.

You're still a full-year resident even if you temporarily moved out of Oregon—or if you moved back into Oregon after a temporary absence—during 2025.
You may be taxed as a full-year Oregon resident, even if your domicile is outside Oregon, if you maintained a permanent home in Oregon and spent more than 200 days in this state during 2025, unless you can show that you were in Oregon only for a temporary purpose.
Nonresident
You're a nonresident if both of the following are true for you:

• Your domicile is outside of Oregon: that is, the place that you think of as your permanent home, where the center of your financial, social, and family life is, and where you intend to return when you're away, is not Oregon; and
• If you maintain a permanent home in Oregon, you didn't spend more than 200 days in this state during 2025 (or you can show that you were in Oregon only for a temporary purpose).

Important. A recreational vehicle (RV) isn't considered a permanent home outside of Oregon.
Special-case Oregon resident. You may be taxed as a nonresident, even if your domicile is in Oregon, if all the following are true for you:

• You don't maintain a permanent home in Oregon.
• You maintain a permanent home outside Oregon.
• You spent a total of 30 days or less in Oregon during 2025.

Oregon residents living abroad. You may be taxed as a nonresident if you qualify for the federal foreign earned income or housing exclusions for U.S. residents living abroad.
Part-year resident
You were a part-year resident if you were an Oregon resident for part of the year and a nonresident for the rest of the year.
See Publication OR-17 for examples and more information about residency.

# What form do I use?

Use Form OR-40 if:

• You're a full-year resident and you're not filing a joint return.
• Both you and your spouse are full-year residents, if you're filing a joint return.

Use Form OR-40-P if any ONE of the following is true:

• You're a part-year resident and you're not filing a joint return.
• Both you and your spouse are part-year residents, or one of you is a full-year Oregon resident and the other is a part-year resident, if you're filing a joint return.
• You (and your spouse, if you're filing a joint return) qualified as an Oregon resident living abroad for part of the year.

Use Form OR-40-N if any ONE of the following is true:

• You're a nonresident.
• You're a special-case Oregon resident.
• You or your spouse are a nonresident, if you're filing a joint return.
• You (or your spouse, if you're filing a joint return) are in the military, and you're treated as a nonresident for state income tax purposes.
• You (or your spouse, if you're filing a joint return) qualified as an Oregon resident living abroad for the entire year.

# Military personnel

If you were in the military during 2025, you are taxed as a full-year resident only if all of the following were true for you:

• Your domicile was in Oregon (or you elect to be treated as an Oregon resident for state income tax purposes);
• You were unmarried, or you were married and filing a joint return and your spouse was also domiciled in Oregon (or you both elect to be treated as Oregon residents for state income tax purposes); and
• Your address in the Defense Finance and Accounting System (DFAS) payroll records was in Oregon.

If you're taxed as a resident, you may be able to subtract some or all of your military pay. For more information about the military pay subtraction, see "Military pay subtractions" in Publication OR-17.
If any of the above are not true for you, you (or your spouse, if you're filing a joint return) may be treated as a nonresident for state income tax purposes.
Nonresidents stationed in Oregon. Oregon does not tax your military pay unless you elect to be treated as an Oregon resident for state income tax purposes. File a nonresident return and check the "Military" box if you have other income from Oregon sources or to request a refund of withheld Oregon tax.
Military spouses. Unless you elect to be treated as an Oregon resident for state income tax purposes, Oregon does not tax your wages if your domicile is outside the state and you're in Oregon only to be with your spouse who is stationed here. File a nonresident return and check the "Military" box if you have income from Oregon sources other than wages or to request a refund of withheld Oregon tax.
For more information, see "Military personnel filing information" in Publication OR-17.

# Filing for a deceased person

A personal income tax return must be filed for a person who died if the person would have been required to file. See "Do I need to file?" on the previous page.
Check the "Deceased" box next to the person's name on the return. If you have been appointed personal representative or you have filed a small estate affidavit, sign the return as "personal representative." A surviving spouse must sign if it's a joint return. If there's no personal representative, only the surviving spouse needs to sign a joint return.
Note: Oregon has an estate transfer tax on estates valued at $1 million or more. The tax is paid by the estate using Form OR-706, not by the individuals receiving the inheritance. For more information, see the instructions for Form OR-706.

# When should I file my return?

The filing deadline for calendar year 2025 is April 15, 2026. If you can't pay your tax by the due date, it's important to file your return anyway to avoid a latefiling penalty.
Returns for fiscal filers are due by the 15th day of the fourth month after the close of their tax year.

# What if I need more time to file?

If you requested a federal extension to file, Oregon will allow the same extension. Don't include a copy of your federal extension with your Oregon return; keep it with your records. If you need an extension of time to file only your Oregon return, see Publication OR-40-EXT.
The due date for filing your return on extension is
October 15, 2026.
An extension doesn't mean more time to pay.
To avoid interest charges, you must pay all of the tax you expect to owe by April 15, 2026. If you can't pay all of the tax you expect to owe, pay what you can. You'll owe interest on any unpaid tax starting April 16, 2026, until the date of your payment. You may also be charged a penalty for failing to pay your tax on time. See "Penalties" and the instructions for line 43.
Don't forget to check the "Extension filed" box on your return when you file. File your return by
October 15, 2026.

# Penalties

If you don't pay all of your tax by April 15, 2026, you may be charged a 5 percent penalty on the unpaid amount, even if you requested an extension to file your return. Oregon doesn't allow an extension of time to pay tax, even if the IRS does.
You'll be charged a 20 percent penalty for failing to file your return if you file it more than three months after the due date, including extensions. If both penalties apply, the total penalty will be 25 percent of the unpaid tax.
Note: If you fail to file returns for three consecutive years by the due date for the third year's return, including extensions, you'll be charged a penalty of 100 percent of each year's unpaid tax.
For more information about these and other penalties, see the instructions for line 43 and "Interest and penalties" in Publication OR-17.
Interest on underpayment of estimated tax
You may owe interest for underpaying your estimated tax if:

• The tax on your return after credits and withholding is $1,000 or more; and
• You underpaid one or more of your required estimated tax installments.

See the instructions for line 44 and Form OR-10 Instructions for more information.
What if I need to change my Oregon return after filing?
It depends on what you need to change. Follow these instructions for amending (changing) your return if:

• You discover that your income, deductions, or other item(s) were wrong.
• You used a form that didn't match your residency status.
• Your filing status wasn't correct.
• The IRS or another state adjusted or audited your return and it affects your Oregon tax.
• You have a net operating loss (NOL) carryback.
• Changes in federal or state income tax laws affect a return you've already filed.

Don't amend your Oregon return if:

• We made changes to your return and you object to those changes. You must follow the appeal process in the notice we sent you.
• You're filing a protective claim for a refund. Use Form OR-PCR, which is available on our website, or you can contact us to order it.

Refer to the instructions for the return you need to amend. Visit our website or contact us if you need forms and instructions. It may take six months or longer to process your amended return.
There's a time limit for filing an amended return to claim a refund. See the instructions for lines 47 through 51, and for more information, see "Amended returns" in Publication OR-17.

# General instructions

• Complete the return as it should've been filed, including adjustments we made.
• Check the "Amended return" box on the first page.
• In the "Amended statement" space on the last page, provide the return line number and reason for each change.
• Use the Amended worksheet to figure your amended tax due or refund.
• If you're amending your federal return or a return you filed with another state, include a copy of those amended returns with your amended Oregon return.

If you're only amending your Oregon return, include a copy of your original federal return. Don't include a copy of your original Oregon return.
Residency. Use the form that matches your residency status for the year you're amending, even if your original return was filed on a different form.
Mailing address. Use your current address.
Adjustment made by the IRS or another state. Include a copy of the corrected federal or other state return or audit report.
Electronically file your amended return. You can now electronically file your Oregon amended return using Direct File Oregon or e-file software. Go to Revenue Online to amend your return through Direct File, or contact your software provider to find out if they support filing an amended federal return.
NOL carryback. Enter the loss year in the NOL tax year box on the first page of the return. If you're carrying back an NOL from more than one year, file a separate amended return for each NOL year. In the "Amended statement" space on the last page of the return, tell us the section number of the IRC or Oregon Revised Statute (ORS) that allows you to carry the NOL(s) back to the 2025 tax year. See "Net operating losses (NOLs)" in Publication OR-17 for more information.

# Amended worksheet

Use this worksheet to figure your amended refund or tax to pay. Keep the completed worksheet with your records. Note: If we adjusted any of the amounts on your original 2025 return, use the adjusted amounts.

1. Amended tax after standard and 1. carryforward credits (amended Form OR-40, line 31).
2. Amended total payments and 2. refundable credits (amended Form OR-40, line 40).
3. Line 1 minus line 2. If less than 0, 3. use a minus sign.
4. Refund you already had for 2025 4.

(original Form OR-40, line 47;
Form OR-40-N, line 72; or Form
OR-40-P, line 71). If you didn't have a refund, enter 0.
5.

1. Amended tax to pay or refund.

Line 3 plus line 4. If less than 0, you have a refund; go to line 6. If more than 0, you owe tax; skip to line 8.

1. Refund applications that weren't 6. on your original return (amended Form OR-40, lines 48 through 51), up to the refund amount on line
2. Don't use a minus sign.

Example: If line 5 is -$500, you may apply up to $500 on your amended Form OR-40, lines 48 through 51.

1. Net amended refund. Line 5 plus 7. line 6. This can't be more than 0. 8.
2. Penalty and interest on amended tax to pay (amended Form OR-40, line 45).
3. Total amended amount you owe. 9.

Line 5 plus line 8.

1. Payments made on or after April

10.
15, 2026.
11.

1. Total amount to pay with your amended return. Line 9 minus line 10.

# 2026 estimated tax

Estimated tax is the amount of tax (after credits and withholding) you expect will be shown on your return when you file.
Do I need to make estimated payments?
In most cases, if you expect your return to show that your tax will be at least $1,000 after credits and withholding, you must make estimated payments. You may need to make estimated payments if:

• You're self-employed and don't have Oregon tax withheld from your income.
• You have Oregon Lottery single-ticket winnings of less than $1,500.
• Oregon tax isn't withheld from other types of income (such as pensions, interest, or dividends) and you expect to owe tax of $1,000 or more on this income.
• You're a wage earner, but after credits and withholding, the tax on your return will still be $1,000 or more.

In that case, you may want to increase the amount your employer withholds from your Oregon wages.
For withholding information, go to the Individuals page on our website and look for Do a paycheck checkup.
Oregon and federal estimated tax laws are not the same. See Publication OR-ESTIMATE for more information, including:

• Detailed instructions for calculating installment payments.
• Installment periods and due dates.
• Helpful worksheets and examples.
• Payment instructions.

You can find Publication OR-ESTIMATE and the payment voucher, Form OR-40-V, on our website or you can contact us to order them.

# Step 1: Complete your federal return

Complete your federal return first. Do this even if you aren't required to file a federal return. You must use the information from your federal return to complete your Oregon return. You must include a copy (front and back) of your federal Form 1040, 1040-SR, or 1040-NR with Schedules 1, 1-A, 2, and 3 (if applicable) with your Oregon return. If you're amending your Oregon return and your federal return, include a copy of Form 1040-X and an amended Form 1040, 1040-SR, or 1040-NR with Schedules 1, 1-A, 2, and 3 (if applicable).
If you don't provide a copy of your federal return, we may adjust or deny your Oregon subtractions, deductions, and credits. Include federal Schedules 1, 1-A, 2, and 3 (if applicable); don't include any other federal schedules unless otherwise instructed. We may ask you for copies of other schedules or additional information later.
Oregon registered domestic partners (RDPs). To correctly determine your Oregon tax liability, you must complete a federal income tax return as if you were filing as married filing jointly or married filing separately.
Check the "Calculated using 'as if' federal return" box on your Oregon return.
For more information on how to file as an RDP, see Publication OR-17 or visit our website.

# Step 2: Select the appropriate Oregon form

To decide which form to use, see "What form do I use?" in the "General information" section.

# Step 3: Fill out the Oregon return

Use blue or black ink only for easier reading and faster processing. The equipment used to scan documents and checks can't read gel ink or certain colors, and using them will delay the processing of your return.

# Fiscal-year filers

Write the ending date of your fiscal year in the "Fiscal filers only: Year-end date" box on the return.

# Amended return

If you're amending your 2025 return, check this box.
See "What if I need to change my return after filing?" in the "General information" section for instructions.
Calculated using "as if" federal return
Check this box if:

• You're filing as an Oregon RDP.
• Your filing status is married filing separately for Oregon only because you and your spouse don't have the same residency status.
• You didn't file a federal return.

# Short-year tax election

If you're filing a short-year return due to a bankruptcy, check this box and write the ending date in the "Fiscal filers only: Year-end date" box.

# Extension filed

Check this box if you requested an extension to file your return. See "What if I need more time to file?" in the "General information" section and Publication OR-40-EXT for more information.
Check this box if you're deferring gain on like-kind property that was exchanged or converted. You will report the gain to Oregon when it's reported on your federal return (federal Form 8824). You must include Form OR-24 with your Oregon return or provide it electronically through your Revenue Online account.
Check this box if you are attaching Form OR-243, Claim to Refund Due a Deceased Person.

# Federal Form 8379

Check this box if you're requesting your joint refund be apportioned and you are attaching federal Form 8379.
For additional information, see "Injured spouse refund claims" in Publication OR-17.

# Federal Form 8886

Check this box if you filed federal Form 8886, Reportable Transaction Disclosure Statement.

# Disaster relief

If you were affected by a declared natural disaster in 2025, check this box.

# Name and address

Type or clearly print your own and, if married, your spouse's name, date of birth, and Social Security number (SSN). Enter your spouse's information even if you're filing separately.

SSN. You must provide your SSN per Section 405, Title 42, of the United States Code. We will only use it to establish your identity for tax purposes.
Follow these instructions if you've filed previous tax returns using an individual taxpayer identification number (ITIN) and this is your first year filing using your new SSN:

• Check the "First time using this SSN" box.
• Write your previous identification number on the first line of the "Amended statement" space on the last page of your return.

ITIN. If the IRS assigned you an ITIN because you don't qualify for an SSN, enter your ITIN wherever an SSN is requested. Refunds will not be issued without a valid
SSN or ITIN.
If you don't have an ITIN, you must request one from the IRS. To get an ITIN application (federal Form W-7), go to www.irs.gov or call 800-829-1040.
If you've applied for an ITIN but you haven't received it yet:

• Check the "Applied for ITIN" box.
• File your return by April 15, 2026.
• Don't include Form W-7 with your return. Keep it with your records.
• Once the IRS issues your ITIN, mail a copy of your ITIN letter to us at PO Box 14999, Salem OR 97309-0990.

Deceased taxpayer. Mark the "Deceased" box for a taxpayer who died during 2025 or 2026.
Mailing address: Enter your current mailing address.
This is where we'll send any refund or correspondence, if needed. Enter your current daytime phone number.

# Filing status

Check the box next to your filing status.
1 - 5
Generally, you must use the same filing status for your Oregon and federal returns. Choose only one filing status.
Exception for Oregon RDPs. As an Oregon RDP, you're not eligible to use the single filing status on your Oregon return. For Oregon, you're generally required to use the married filing jointly or married filing separately filing status. For more information, go to our website, see "Filing an Oregon return" in Publication OR-17, or contact us.
Exceptions for married persons who filed a joint federal return when each person had a different residency status. Use Table 2 to determine which return form to use if you file a joint return or separate returns for Oregon.
Table 2. Spouses with different residency status
Spouses' If you file If you file residency status: a joint separate returns: return, use:
Part-year and
OR-40-N
Each spouse uses nonresident the form that
Nonresident and
OR-40-N matches their full-year resident individual Part-year and fullresidency status OR-40-P year resident

# How to file separate returns for Oregon

If you're filing a joint federal return but separate Oregon returns, enter your spouse's name, date of birth, and SSN on your return. Report your own share of federal AGI and deductions. Also, report your share of any Oregon additions or subtractions using this formula to determine your percentage:
Your share of federal AGI Your percentage
=
(not to exceed 100%)
Joint federal AGI
Check the "Calculated using 'as if' federal return" box on your return. You must include the following forms with both Oregon returns:

• A federal Form 1040, 1040-SR, or 1040-NR with Schedules 1, 1-A, 2, and 3 (if applicable) prepared as if you had filed separate federal returns.
• A copy of the joint Form 1040, 1040-SR, or 1040-NR with Schedules 1, 1-A, 2, and 3 (if applicable) that you actually filed with the IRS.

If the federal form you filed is an amendment, include Form 1040-X and federal returns as amended for your actual and "as if" returns.
If possible, mail both Oregon returns in the same envelope. Don't staple the returns together.
For more information, see "Filing status" in Publication OR-17.

# Exemptions

Yourself and spouse. If you can't be
&
6a 6b claimed as a dependent on someone else's return, check the "Regular" exemption box below line 6a; otherwise, check the "Someone else can claim you as a dependent" box, even if the other person doesn't actually claim you as a dependent.
If you're married and filing a joint return (or filing separately but your spouse has no income) and your spouse can't be claimed as a dependent on someone else's return, check the "Regular" exemption box below line 6b; otherwise, check the "Someone else can claim your spouse as a dependent" box, even if the other person doesn't actually claim your spouse as a dependent.
Severe disability exemption. You or your spouse may qualify for the additional "severe disability" exemption, even if someone else can claim you or your spouse as a dependent, if any of the following apply to you or your spouse:

• You permanently lost the use of one or both legs or feet.
• You permanently lost the use of both hands.
• You're permanently blind.
• You have a permanent condition that, without special equipment or outside help, limits your ability to earn a living, maintain a household, or transport yourself.
• You're unable to earn a living due to a permanent condition or an impairment of indefinite duration.

To confirm that you or your spouse qualify for the additional exemption, a licensed physician must write a letter describing the nature and extent of the disability. Keep the letter with your records in case we request a copy.
If you qualify for this additional exemption, check the "Severe disability" box below line 6a. If your spouse qualifies, check the box below line 6b.
Total exemptions for yourself and your spouse. Enter the total number of boxes you checked for yourself on line 6a and for your spouse on line 6b.
6c
Dependents. List your dependents in order from youngest to oldest. For each dependent, enter their full name, date of birth, SSN, and relationship code (see Table 3).
Table 3. Relationship codes
Title Code Relationships included
Child SD Biological or adopted child.
Stepchild SC Stepchild.
Foster child FC Foster child.
Sibling SB Sibling, half sibling, stepsibling, or sibling-in-law.
Parent PT Parent, stepparent, or parent-in-law.
Spouse SP Spouse or RDP.
Grandparent GP Grandparent or great-grandparent.
Grandchild GC Grandchild or great-grandchild.
Aunt/Uncle AU Parent's sibling or the sibling's spouse or RDP.
Niece/Nephew NN Sibling's child, grandchild, or other descendant.
Other relative OR Child's spouse or RDP, cousin, or other related individual.
No relation NR Unrelated qualifying individual.
Schedule OR-ADD-DEP. You can list up to three dependents on Form OR-40. If you have more than three, use Schedule OR-ADD-DEP to list your other dependents.
You can download the schedule from our website or contact us to order it. Use as many additional schedules as needed. Don't list dependents on Schedule OR-ADD-DEP who are already listed on Form OR-40. Include Schedule OR-ADD-DEP when you file your return.
Total number of dependents. On line 6c, enter your total number of dependents, including the total(s) from Schedule OR-ADD-DEP, line 6.
6d
Child with a disability. The additional "Child with a disability" exemption is for a dependent child, age 21 or younger, who was eligible for early intervention or special education services, as defined by the State Board of Education of the state where the child attended school, as of the end of the tax year.
The child must have had an eligible disability under the federal Individuals with Disabilities Education Act.
Eligible disabilities include:

• Autism spectrum disorder.
• Communication disorder.
• Deafblindness.
• Developmental delay.
• Emotional disturbance.
• Hearing impairment (including deafness).
• Intellectual disability.
• Orthopedic impairment.
• Other health impairment.
• Specific learning disability.
• Traumatic brain injury.
• Visual impairment (including blindness).

Each year, you must be able to provide an eligibility statement and a cover sheet from the child's IEP (Individualized Education Program) or IFSP (Individualized Family Service Plan). Keep these with your tax records.
Check the "Child with a disability" exemption box for each qualifying child listed on Form OR-40 and Schedule OR-ADD-DEP.
Total number of children with a disability. On line 6d, enter the total number of boxes checked for this additional exemption, including the total(s) from Schedule OR-ADD-DEP, line 7.
6e
Total exemptions. Add lines 6a through 6d and enter the total on line 6e. This is your total number of exemptions.

# Form OR-40 line instructions

Don't enter cents. You must round off cents to the nearest dollar. For example, $99.49 becomes $99, and $99.50 becomes $100. If you don't round entries to the nearest dollar, there may be small variations in the totals we use.
Federal adjusted gross income (AGI). Enter your federal AGI from Form 1040, 1040-SR, or 1040-NR, line 11a; or Form 1040-X, line 1C. You must include a copy (front and back) of your federal return, including Schedules 1, 1-A, 2, and 3 (if applicable), with your Oregon return. This helps us verify your income and process your return faster.
If you don't include your federal return with your Oregon return, items claimed on your Oregon return may be adjusted or denied.

# Additions

Total additions from Schedule OR-ASC. Additions are reported on Schedule OR-ASC. Enter the total from Schedule OR-ASC, line A5. Include the schedule with your return.
For more information about additions, see "Additions" in Publication OR-17.

# Subtractions

2025 federal tax liability subtraction. Your federal tax liability subtraction amount is your federal income tax after all credits other than the earned income tax credit (EITC). For 2025, the amount you may subtract is limited to $8,500 ($4,250 if married filing separately) and is further limited by your AGI (see Table 4).
Follow the instructions for the Federal tax liability worksheet carefully. Note: Use the amounts from your actual federal return(s), not your "as if" return(s), if you are:

• Spouses filing a joint federal return but separate Oregon returns due to a difference in residency.
• RDPs filing separate federal returns and a joint Oregon return.

Note: Use the worksheet(s) in the "Federal income tax liability" section of Publication OR-17 if any of these situations apply:

• You're amending your 2025 federal return or we corrected the federal tax liability subtraction on your original 2025 Oregon return.
• A prior year's federal return was audited or amended, resulting in additional federal income tax paid or refunded in 2025.
• You paid income tax to a foreign country.
• You filed your federal return on Form 1040-NR.
• You reported recapture taxes or credits on your federal return.

Caution: Don't include any of the following in your calculation:

• Self-employment tax.
• Social Security and Medicare tax on tips.
• Household employment taxes.
• Penalties or interest.

# Federal tax worksheet

Note: All references to federal Form 1040 in this worksheet also include references to Forms 1040-SR and 1040-NR, unless otherwise indicated. This also includes versions of these forms in other languages.

# Instructions for Federal tax liability subtraction worksheet

Line 1: Enter your federal tax liability after nonrefundable credits but before other taxes. This is found on Form 1040, line 22.
Line 2: If you need to repay any advance premium tax credit that you received during the year, enter the repayment amount from Form 1040, Schedule 2, line 1a.
If not, enter 0.
Line 3: Line 1 minus line 2. If the results are less than 0, enter 0.
Line 4: Enter the total of any other taxes, plus any tax recaptures or other additions to tax that include only income tax, from Form 1040, Schedule 2, lines 8, 16, and 17. Include any tax on non-effectively connected income from Form 1040-NR, line 23a. Don't include any additions to tax from Schedule 2, line 17 that are penalties, interest, excise tax, or other amounts that aren't income tax. If you have no other taxes, enter 0.
Line 5: Add lines 3 and 4. This is your federal income tax liability before refundable credits.
Line 8: Enter your total premium tax credit amount from federal Form 8962, line 24. This is your allowable premium credit regardless of any excess advance payments you received or credit you're claiming on your federal return.

Table 4. Federal tax liability subtraction AGI phaseout
Line 9: Add lines 6, 7, and 8. These are the total refundable credits that must be subtracted from your federal income tax liability.
And your Then your federal adjusted maximum gross income is: allowable tax liability
Line 10: Line 5 minus line 9. If less than 0, enter 0. This If your filing subtraction At But less status is: is: least— than— is your federal income tax liability after refundable credits (other than EITC).
0 $125,000 $8,500
$125,000 $130,000 $6,800
Line 11: Enter your maximum allowable federal tax $130,000 $135,000 $5,100
Single
$135,000 $140,000 $3,400 liability subtraction amount from Table 4. Don't enter more than your limit or less than zero.
$140,000 $145,000 $1,700
$145,000 or more 0
Line 12: Enter the smaller of line 10 or line 11. This is your federal tax liability subtraction.
0 $125,000 $4,250
$125,000 $130,000 $3,400
$130,000 $135,000 $2,550
Married filing
Federal tax liability subtraction worksheet

1. Federal tax liability (Form 1040 line 22).
2. Excess advance premium tax credit (Form 1040, Schedule 2, line 1a). 1.
   1. separately

$135,000 $140,000 $1,700
$140,000 $145,000 $850
$145,000 or more 0
0 $250,000 $8,500
Married filing
$250,000 $260,000 $6,800 jointly; or
$260,000 $270,000 $5,100
Head of household; or
$270,000 $280,000 $3,400

1. Line 1 minus line 2. (If less than 0, enter 0).
2. Other taxes (see instructions).
3. Line 3 plus line 4.
4. American Opportunity credit

(form 1040, line 29).
3.
4.
5.
6.
Qualifying $280,000 $290,000 $1,700 surviving spouse $290,000 or more 0
Social Security and tier 1 Railroad Retirement
Board benefits income. Enter the amount from

1. Refundable adoption credit (Form

1040 or 1040-SR, line 30).

1. Premium tax credit (Form 8962, line 24).
2. Add lines 6, 7, and 8. 7. 8.
   1. federal Form 1040 or 1040-SR, line 6b. If you have tier 2, windfall/vested dual, or supplemental Railroad Retirement Board benefits, these are subtracted on Schedule OR-ASC. For more information, see this topic under "Income" and "Subtractions" in Publication OR-17.
3. Line 5 minus line 9. (If less than 0, enter 0).
4. Maximum subtraction amount from Table 4.
5. Smaller of line 10 or line 11.

This is your federal tax liability subtraction.
10.
11.
12.
Oregon income tax refund included in federal income. Enter your Oregon state income tax refund from federal Form 1040 or 1040-SR, Schedule 1, line 1. Don't include local, county, or other states' tax refunds.
Total subtractions from Schedule OR-ASC. Other Are you amending your 2025 return? Usually you can't subtractions not explained here are claimed on change your federal tax subtraction on your amended Schedule OR-ASC. Enter the total from Schedule OR-ASC, line B7. Include the schedule with your return. return, but there are some exceptions. See the "Federal income tax liability" section in Publication OR-17 For more information about subtractions, see Schedule for more information before making changes to this subtraction.
OR-ASC and OR-ASC-NP Instructions or "Subtractions" in Publication OR-17.

# Deductions

In general, you can claim Oregon itemized deductions or the standard deduction, whichever is larger, but not both.
See the exceptions below for:

• Dependents who can be claimed on another taxpayer's return.
• Non-U.S. citizens without permanent resident status.
• Spouses filing separate returns.

Itemized deductions. If you're itemizing your deductions for Oregon, enter the amount from Schedule OR-A, line 23. Note: Don't enter your federal itemized deductions; the amount allowed for Oregon may be different. You can download Schedule OR-A and the instructions from our website or you can contact us to order them.
If you're not itemizing, enter 0.
Standard deduction. Generally, your standard deduction is based on your filing status, as shown in Table 5:
Table 5. Standard deduction
Single $2,835
Married filing jointly $5,670
Married filing separately

• If spouse claims standard deduction $2,835
• If spouse claims itemized deductions 0

Head of household $4,560
Qualifying surviving spouse $5,670
Standard deduction—Age 65 or older, or blind. If you or your spouse turned age 65 by January 1, 2026, or were blind at the end of the tax year, you're entitled to a larger standard deduction. If you or your spouse are permanently blind, you may also qualify for the severe disability exemption claimed on lines 6a and 6b.
Check the applicable boxes below line 17, then multiply the number of boxes checked by:

• $1,200 if single or head of household filing status; or
• $1,000 for all other filers.

Add this amount to the standard deduction for your filing status from Table 5. Enter the total on line 17.
Example: Joni and Mike are married. By January 1, 2026, Joni had turned 61 and Mike had turned 67. Joni files the return as the primary taxpayer. She checks the box for spouse age 65 or older and adds $1,000 to their standard deduction. Joni enters $6,670 ($5,670 + $1,000) on line 17.
Standard deduction—Dependents who can be claimed on another taxpayer's return. If someone else can claim you as a dependent, your standard deduction is limited to the larger of:

• Your earned income plus $450, up to the maximum allowed for your filing status (see Table 5); or
• $1,350.

This limit applies even if the other person doesn't actually claim you as a dependent on their return.
If you're a dependent and not married, use the following worksheet to figure your standard deduction. If you're a dependent and married, see "Deductions and modifications" in Publication OR-17.
Standard deduction worksheet for single dependents
1.

1. Enter your earned income (see definition below).
2. Additional $450. 2. $450
3. Add lines 1 and 2. 3.
   1. $1,350
4. Minimum standard deduction.
5. Enter the larger of line 3 or line 4. 5.
6. Basic standard deduction for 6. $2,835 single.
7. Enter the smaller of line 5 or line 7.

6.
8.

1. If you turned age 65 by 1/1/2026, enter $1,200. Otherwise, enter 0.
2. If you're blind, enter $1,200. 9.

Otherwise, enter 0.

1. Add lines 7, 8, and 9. This is your 10. standard deduction.

Earned income includes salaries, wages, tips, professional fees, or other amounts received as pay for work you actually performed, and any part of a scholarship or fellowship grant you received that is included in your federal gross income.
Standard deduction —Non-U.S. citizen without permanent resident status. Your standard deduction is $0, but you may claim itemized deductions.
Standard deduction—Married filing separately. The standard deduction for married individuals filing separately is $0 if one spouse itemizes. This applies even if the standard deduction is more than your itemized deductions.

# Oregon tax

Tax tables. Use the tax tables to find your tax if your taxable income on line 19 is less than

$50,000. Find the range for your taxable income, then locate your tax in Column S or Column J:

• Use Column S if your filing status is single or married filing separately.
• Use Column J if your filing status is married filing jointly, head of household, or qualifying surviving spouse.

Tax rate charts. If your taxable income on line 19 is $50,000 or more, calculate your tax using the formula in the tax rate chart for your filing status.

• Use Chart S if your filing status is single or married filing separately.
• Use Chart J if your filing status is married filing jointly, head of household, or qualifying surviving spouse.

Example 1: Emily, a single taxpayer, has taxable income of $19,525. She uses Column S in the tax tables to find the tax on income that is at least $19,500 but less than $19,600. Emily enters $1,400 on line 20.
Example 2: Daniel and Madison are filing a joint return.
Their Oregon taxable income is $75,500. They use the formula in Chart J to calculate their tax as follows:
Tax on the first $50,000 $3,756
(from the chart)
Oregon taxable income $75,500
Minus the first $50,000 - 50,000
Excess over $50,000 $25,500
Multiply excess by 8.75% x 0.0875
Tax on excess over $50,000 + $2,231
Total Oregon tax $5,987
Other tax methods. If you qualify, you can compute your Oregon tax using any of the following methods:
Farm income averaging method. Did you have income from a farm? You may use the federal farm income averaging method to compute your Oregon tax even if you didn't use farm income averaging on your federal return. Use Publication OR-FIA and Schedule OR-FIA-40 to compute the Oregon tax using this method.
You can download them from our website or contact us to order them.
If you use farm income averaging to calculate your tax, enter the tax amount from Schedule OR-FIA-40, line 24 and check box 20a. Don't include the schedule with your return. Keep it with your records.
Farm asset capital gain method. Did you sell or exchange capital assets primarily used in farming because you were getting out of a farming business?
Or, did you sell or exchange a farming business in which you held at least a 10 percent ownership interest?
If so, you may be eligible for a reduced tax rate on the net capital gain from the proceeds. Use Worksheet FCG inside Publication OR-FCG to compute the Oregon tax using this method. You can download it from our website or contact us to order it.
Enter the tax amount from Worksheet FCG, line 9, and check box 20b. Don't include the worksheet with your return. Keep it with your records.
Oregon qualified business income reduced tax rate.
Did you have business income from a sole proprietorship, partnership, or S corporation in which you materially participated? If so, you may qualify to use this reduced tax rate. For details, see Schedule OR-PTE-FY and Publication OR-PTE on our website or contact us to order them.
Note: If you elect to use this reduced tax rate for qualifying income, the election is irrevocable and must be made on your original return. An original return includes an amended return filed on or before the due date, including extensions. You can't change the election after your original return has been filed.
If you elect to use the reduced rate to calculate your tax, enter the tax amount from Schedule OR-PTE-FY, line 14a and check box 20c. Include the schedule with your Oregon return.
Interest on certain installment sales. Did you have installment sales that required you to pay interest on the deferred tax liability for federal purposes? If so, you must also compute interest for Oregon using the same method as for federal. The annual interest rate is 9 percent for 2025 and 8 percent for 2026.
Total tax recaptures from Schedule OR-ASC. Tax recaptures are forfeited tax credits that increase your tax. For information about tax recaptures, see "Additions to tax" in Publication OR-17. Tax recaptures are reported on Schedule OR-ASC. Enter the total from Schedule OR-ASC, line C5. Include Schedule OR-ASC with your return.

# Standard and carryforward credits

Nonrefundable credits can't be more than your Oregon tax liability. Carryforward credits allow you to claim unused amounts in a later year. Standard credits can't be used in any other year. For more information about nonrefundable credits, see "Credits" in Publication OR-17.
Exemption credit. Depending on your AGI, you may be allowed to claim a credit for the exemptions claimed on line 6 of your return.
If your federal AGI is more than $200,000 ($100,000 if your filing status is single or married filing separately), enter 0; otherwise, use this worksheet to figure your exemption credit.
Exemption credit worksheet

1. If your federal AGI is more 1. than $100,000 and your filing status is single or married filing separately, or more than $200,000 for all others, enter 0; otherwise, enter the number of "Regular" boxes checked on lines 6a and 6b plus the number of dependents from line 6c.
2. If your federal AGI is more than 2.

$100,000, enter 0; otherwise, enter the number of "Severe disability" boxes checked on lines 6a and 6b.

1. If your federal AGI is more than 3.

$100,000, enter 0; otherwise, enter the number of exemptions for children with a qualifying disability from line 6d.

1. Add lines 1, 2, and 3. 4. 5.
2. Line 4 multiplied by $256.

This is your exemption credit.
Political contribution credit. If your federal AGI isn't more than $75,000 ($150,000 if you're filing a joint return), you may claim a standard credit of up to $50 ($100 if you're filing a joint return) for cash contributions you made during 2025 to any:

• Qualified political party.
• Qualified candidate for federal, state, or local elective office, or the candidate's campaign, for an election in Oregon.
• Political action committee certified in Oregon.

Total standard credits from Schedule OR-ASC.
All other standard credits are claimed on Schedule OR-ASC. Enter the total from Schedule OR-ASC, line D16. Include Schedule OR-ASC with your return.
Total carryforward credits from Schedule OR-
ASC. All carryforward credits are claimed on Schedule OR-ASC. Enter the total from Schedule OR-ASC, line E9. Include Schedule OR-ASC with your return.

# Oregon surplus (kicker)

). The Oregon surplus, known as the "kicker," is a way for state government to return some of your taxes to you when revenues are more than predicted. The Oregon Department of Administrative Services determines whether there is a surplus and the amount to be returned to taxpayers as a kicker. If there's a surplus, the kicker may be claimed on the return in the same way as a payment. If there's no surplus, there's no kicker.
Eligibility. To be eligible for a kicker, you must:

1. File your 2024 Oregon return before you file your 2025 return.
2. Have an Oregon personal income tax liability for 2024.
3. File a 2025 Oregon return, even if you don't otherwise have a filing requirement.

Kicker amount. In general, your kicker is a percentage of your total Oregon personal income tax liability for the prior year, as adjusted or amended. Your total personal income tax liability is your Oregon income tax before all payments or credits other than the credit for income taxes paid to another state on mutually-taxed income. For 2025, your kicker is 9.863 percent of your 2024 total Oregon personal income tax liability.
Amended 2024 returns. If your 2024 return is amended or adjusted after you file your 2025 return, we may automatically adjust your kicker amount. If the changes to your 2024 return reduce your tax liability, your kicker amount may be reduced as well. If so, we may send you a bill for the amount of the reduction along with any interest or penalty.
Kicker donation. You may elect to donate your kicker to the Oregon State School Fund for public K-12 education instead of claiming it on your return. This election is irrevocable after the due date of your original return, including extensions. When you file your return, you must choose to do one of the following:

• Claim all of your kicker; or
• Donate all of your kicker to the State School Fund.

If you want to donate only a part of your kicker, you first have to claim all of your kicker on your return.
Then, once you receive it, use it to make your donation.
Write "State School Fund" on the memo line of your payment. The Oregon State School Fund's address is:
Oregon Department of Education
Attn: Accounting
255 Capitol St NE
Salem OR 97301

Online assistance. Our "What's My Kicker" tool can calculate your kicker amount if:

• Your filing status was the same for 2024 and 2025, and
• You filed with the same spouse (if married) for both years.

Look for "What's my Kicker" on Revenue Online at www.oregon.gov/dor when a kicker is available.
Kicker worksheet. This worksheet can help you calculate your kicker amount. It's divided into three parts:
Part A: Calculate your 2024 total personal income tax liability and kicker amount.
Part B: Prorate your total personal income tax liability if you filed a joint return for 2024 but you and your spouse aren't filing together for 2025.
Part C: Add individual kicker amounts together for a joint 2025 return if you and your spouse didn't file together for 2024.
If you're completing Part B or Part C, you may need to use Part A or Part B more than once.
Same filing and marital status. If your filing or marital status hasn't changed, all you need to do is multiply your 2024 total Oregon personal income tax liability by 0.09863. You can also use Part A of the Kicker worksheet.
Change in filing or marital status. If you filed a joint return for 2024, but your filing or marital status has changed for 2025, you must prorate your kicker based on your share of 2024 Oregon AGI. Your Oregon AGI is your federal AGI with additions and subtractions related to AGI, such as the subtractions for Social Security or tier 1 Railroad Retirement Board benefits. See Table 7 and use the Oregon AGI Worksheet if you must prorate your kicker.
If you're filing a joint return for 2025, but you and your spouse didn't file together for 2024, you will combine your individual kickers on a joint 2025 return.
Table 6. Prorated and/or combined kickers
Complete Parts A, B, and C if:
Your filing status in
And:
2024 was: 2025 is:
Joint Joint You were married in 2025 and you (or your spouse, or both) had a different spouse in 2024.
Non-joint Joint You were married in 2025 and your spouse had a different spouse in 2024.
Non-joint Joint You were married in 2025 and neither of you were married in 2024. (You may skip Part B)
Complete Parts A and B if:
Your filing status in
And:
2024 was: 2025 is:
Joint Non-joint You were divorced in 2025 or you're married but filing separate returns.
Joint Non-joint Your spouse died in 2024 and their personal representative or estate is filing a separate 2025 return on their behalf.
Optional: Complete Part A if:
Your filing status in
And:
2024 was: 2025 is:
Joint Joint You had the same spouse in both 2024 and 2025.
Non-joint Non-joint
Joint Joint or Your spouse died in 2024 and non-joint no separate 2025 return is being filed on their behalf, or your spouse died in 2025.
Oregon AGI. Table 7 shows additions and subtractions that don't relate to AGI. Use your 2024 return with Schedule OR-ASC or OR-ASC-NP, Table 7, and the 2024 Oregon AGI worksheet if you need to prorate your kicker.
Table 7. Additions and subtractions not related to AGI
Addition
134, 136, 138, 144, 146, 148, 157, 160, 163 codes
Subtraction
301, 309, 311, 313, 314, 320, 340*, 351, 388 codes Federal tax liability subtraction All modification codes (600-654)
Other
Artist's charitable contribution deduction
2024 Oregon AGI worksheet

1. 2024 income after subtractions

(Form OR-40, line 15; Form
OR-40-N or OR-40-P, line 34S) 1. __

1. Federal tax liability subtraction

(2024 Form OR-40 only, line 10) 2. __

1. Line 1 plus line 2. 3. __
2. Total 2024 addition amount using codes listed in Table 7. 4. __
3. Line 3 minus line 4. 5. __
4. Total 2024 subtraction amount using codes listed in Table 7. 6. __
5. Line 5 plus line 6. This is your
6. __

2024 Oregon AGI.
Use a reasonable method to find each spouse's share of the amount on line 7.
*Code 340 doesn't relate to AGI only if the subtraction is claimed for an itemized deduction that isn't allowed on the federal return because of a credit for that item.
These items aren't needed for the worksheet.
For more information about Oregon additions and subtractions, see Publication OR-17.
Deceased taxpayer. The surviving spouse of a deceased taxpayer may claim the full amount of the kicker if a joint return was filed for 2024. A deceased taxpayer's personal representative may file a 2025 return on the taxpayer's behalf to claim their kicker.
How do I find my 2024 total Oregon personal income tax liability? Use Table 8 and your 2024 Oregon return to find your tax before credits and any credit(s) you claimed for income taxes you paid to another state (using code 802 or 815) on Schedule OR-ASC or OR-ASC-NP.
Table 8. Where to find 2024 tax liability
If you filed: Tax before Credits using code 802 credits: or 815 from:
Form OR-40 Line 24 Schedule OR-ASC, Section C Form OR-40-N Line 50 Schedule OR-ASC-NP, Section E Form OR-40-P Line 49

# Kicker worksheet

Part A: Total personal income tax liability and kicker.

1. Tax before credits (see Table 8). 1.
2. Credit for income taxes paid to 2. another state using code 802 or 815 (see Table 8).
3. Line 1 minus line 2. This is your 3. total personal income tax liability for 2024.
4. Line 3 multiplied by 0.09863. 4.

Round to the nearest dollar.
This is your kicker.
Part B: Prorated kicker.
Complete Part B only if you must prorate your kicker.
See Table 6. Complete the 2024 Oregon AGI worksheet and determine your share of Oregon AGI before you begin this part.

1. 2024 Oregon AGI worksheet, line 5.

7.

1. Your share of 2024 Oregon AGI. 6.
2. Line 6 divided by line 5. Round 7. to two decimal places.
3. Line 4 multiplied by line 7. 8.

This is your prorated kicker.
Part C: Combined kicker.
Complete Part C only if you're filing a joint return for 2025 and you and your spouse didn't file a joint return together for 2024.

1. Kicker amount from your 9. worksheet, line 4 (or line 8 if you completed Part B).
2. Your spouse's kicker from their 10. worksheet, line 4 (or line 8, if they completed Part B).
3. Line 9 plus line 10. This is your 11. combined kicker.

Example 1: George and Robin filed a joint 2024 Oregon return. They were divorced in 2025 and are filing separate returns. On their 2024 return, their tax before credits was $6,500, and they claimed a $300 credit using code 802 on Schedule OR-ASC. Their 2024 Oregon AGI was $90,000; George's share was $40,000 and Robin's share was $50,000. Each completes the 2024 Oregon AGI worksheet and Parts A and B of the Kicker worksheet to find their prorated kickers.
George's worksheet:
Part A:

1. Tax before credits $ 6,500
2. Credit using code 802 or 815 - 300
3. Total personal tax liability $ 6,200
4. Line 3 multiplied by 0.09863 $ 612

Part B:

1. 2024 Oregon AGI $ 90,000
2. George's share $ 40,000
3. Line 6 divided by line 5 0.44
4. Line 4 multiplied by line 7 $ 269

Robin's worksheet:
Part A:

1. Tax before credits $ 6,500
2. Credit using code 802 or 815 - 300
3. Total personal tax liability $ 6,200

4 Line 3 multiplied by 0.09863 $ 612
Part B:

1. 2024 Oregon AGI $ 90,000
2. Robin's share $ 50,000
3. Line 6 divided by line 5 0.56
4. Line 4 multiplied by line 7 $ 343

Duane and Leslie's combined kicker is $474. Fern's kicker is $444.
Claim your kicker. If you're claiming your kicker, George's prorated kicker is $269 and Robin's prorated kicker is $343. enter the amount from line 4, line 8, or line 11 of the worksheet, as applicable, on line 32.
Example 2: Duane and Fern filed a joint Oregon return Donate your kicker. If you elect to donate your kicker in 2024. Their Oregon tax before credits was $7,500, and to the Oregon State School Fund, enter 0 on line 32 and they didn't claim any credit using code 802 or 815. Their see the instructions for line 55. Reminder: This elec-Oregon AGI was $80,000; Fern's share was $48,000 and tion is irrevocable after the due date of the original Duane's share was $32,000. They were divorced in early return, including extensions.
2025, and Duane married Leslie later that year. Leslie had filed a non-joint Oregon return for 2024. Her Ore-Note about offsets: If you claim the kicker and it gon tax before credits was $2,000 and she claimed a $200 reduces your 2025 tax liability to zero, any excess will credit using code 815 on Schedule OR-ASC. Fern didn't be treated like a refund of overpaid tax. This means remarry in 2025. Duane, Fern, and Leslie figure their kickers as follows:
Duane's worksheet:
Part A:

1. Tax before credits $ 7,500
2. Credit using code 802 or 815 - 0
3. Total personal tax liability $ 7,500
4. Line 3 multiplied by 0.09863 $ 740

Part B:

1. 2024 Oregon AGI $ 80,000
2. Duane's share $ 32,000
3. Line 6 divided by line 5 0.40
4. Line 4 multiplied by line 7 $ 296

Fern's worksheet:
Part A:

1. Tax before credits $ 7,500
2. Credit using code 802 or 815 - 0
3. Total personal tax liability $ 7,500
4. Line 3 multiplied by 0.09863 $ 740

Part B:

1. 2024 Oregon AGI $ 80,000
2. Fern's share $ 48,000
3. Line 6 divided by line 5 0.60
4. Line 4 multiplied by line 7 $ 444

Leslie's worksheet:
Part A:

1. Tax before credits $ 2,000
2. Credit using code 802 or 815 - 200
3. Total personal tax liability $ 1,800
4. Line 3 multiplied by 0.09863 $ 178 that it may be offset (applied as a payment) against any tax or other liabilities you owe before the balance is refunded to you or applied (see Refund applications, below). If you donate your kicker, it may be used first to offset tax or other liabilities you owe, with any remaining amount donated to the Oregon State School Fund.

If this happens, we'll send you a notice to let you know.

# Tax payments

Oregon income tax withheld. Enter the total Oregon tax withheld from your wages and other income. State tax withheld from wages is shown in box 17 of Form W-2 and in the State area of various 1099 forms. Don't include FICA (Social Security) tax withheld or tax withheld from your wages by other states.
You must include a legible, unaltered copy of your Form W-2 from each job and any Form 1099 showing Oregon income tax withheld with your Oregon return.
If you don't have a Form W-2 or 1099, you must provide other proof of Oregon tax withheld. Proof may include a copy of a final paycheck stub or a letter from your employer. If you file before February 1, 2026, we can only accept a Form W-2 or 1099 as proof.
If you have tax to pay, you may want to increase the amount your employer or other payer withholds from your wages. You can find withholding information and do a "paycheck checkup" on our website.
Prior-year refund applied as estimated tax payment. Enter the amount of any prior-year refund you applied as a payment of 2025 estimated tax.
If we adjusted your applied refund, be sure to use the adjusted amount. If you need to verify your applied Leslie skips Part B because she filed a non-joint return for 2024. She and Duane complete Part C:

1. Duane's kicker from his worksheet, line 8 $ 296
2. Leslie's kicker from her worksheet, line 4 $ 178
3. Line 9 plus line 10 $ 474 refund amount, log in to or create your Revenue Online account on our website or contact us.

Estimated tax payments for 2025. Enter the total estimated tax payments you made before April 15, 2026. For calendar-year filers, these payments were due April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026. If you're filing on extension, include any extension payment made on or before the due date (without extensions), but don't include any payments made after April 15, 2026. Don't include the amount reported on line 34. If you need to verify your estimated payments, log in to or create your Revenue Online account on our website or contact us.
Estimated tax payments from Schedule OR-K-1, line 20. An Oregon pass-through entity (PTE) or an out-of-state PTE with Oregon-source income may choose to make estimated Oregon tax payments on its owners' behalf. PTEs report these payments to us on Form OR-19 and to owners on Schedule OR-K-1.
Enter the amount from Schedule OR-K-1, line 20. If the PTE didn't provide Schedule OR-K-1 to you, enter the amount of estimated tax paid on your behalf that the PTE reported to us on Form OR-19. Don't include any PTE elective tax payments or credit from Schedule OR-21-K-1. See Publication OR-17 for information about the PTE elective tax and related credit.

# Refundable credits

reduce the amount of tax that you owe. Any amount that is more than your tax liability is treated the same way as an overpayment. Refundable credits not explained here are claimed on Schedule OR-ASC.
For more information about refundable credits, see "Credits" in Publication OR-17.
Earned income credit. Oregon's earned income credit is a percentage of the earned income tax credit (EITC) claimed on your federal return. The percentage is based on the age of your youngest dependent at the end of the tax year.
Note to RDPs: You may claim this credit if you would otherwise qualify for the EITC using your "as if" federal return.
Schedule OR-EIC-ITIN. If you can't claim any or all of the federal EITC because you, your spouse, or your child(ren) do not have an SSN that is valid for work or are using an ITIN, you may qualify for Oregon's earned income credit for ITIN filers. See Schedule OR-EIC-ITIN Instructions for more information. The schedule and instructions are available in English and Spanish.
Download them from our website or contact us to order them.
Credit amount. Use Table 9 and the following worksheet to figure your credit.
Table 9. EITC percentage
Age of youngest dependent Percentage of at end of tax year federal EITC At least 3 years old, or no 9 percent (0.09) dependents Younger than 3 12 percent (0.12)
Earned income credit worksheet
1.

1. Enter your federal EITC from Form

1040 or 1040-SR, line 27a.

1. Enter the percentage from the table 2. as a decimal.
2. Line 1 multiplied by line 2. This is 3. your Oregon earned income credit.

38 Oregon Kids Credit. The Oregon Kids Credit is available for certain taxpayers with qualifying dependent children who were under the age of six at the end of the tax year. See "Exemption credit" in Publication OR-17 for information about qualifying children.
Eligibility. To be eligible for the Oregon Kids Credit, you must:

1. Use a filing status other than married filing separately. If you're married and filing separate returns, you do not qualify for this credit.
2. Have one or more dependents age five or younger at the end of 2025 listed on your Oregon return.*
3. Have qualifying income under $31,550, including Oregon additions and subtractions and with excluded foreign earned income and total losses greater than $20,000 added back. Deducted tip income, overtime wages, and passenger vehicle interest paid must also be added back. Use the Oregon Kids Credit worksheet to figure your credit.

If you're eligible, use the Oregon Kids Credit worksheet to figure your credit.
Credit amount. For 2025, the maximum amount of the Oregon Kids Credit is $1,050 per qualifying dependent, for up to five dependents. Your credit amount may be limited by your income.
* Note for divorced, separated, or unmarried parents:
If a child is listed as a dependent on your Oregon return only because the custodial parent released the child's dependent exemption to you, the child doesn't qualify for purposes of this credit.
If you're the custodial parent of an otherwise qualifying child, you may be able to claim this credit even if the child's dependent exemption has been released to the other parent.

# Instructions for Oregon Kids Credit worksheet

Part A: Credit amount
Line 1. Enter your income after subtractions from Form OR-40, line 15.
Line 3. If you're claiming a loss on your federal return, the foreign earned income exclusion, or a subtraction on Schedule OR-ASC, see the instructions for Part B.
Otherwise, enter 0 on line 3.
Line 4. Qualifying income. If the amount on this line is:

• $26,550 or less, your Oregon Kids Credit is $1,050 multiplied by the number of your qualifying dependents (up to a maximum of $5,250).
• More than $26,550 but less than $31,550, your credit will be reduced using the steps on lines 6 through 10.
• $31,550 or more, you can't claim the Oregon Kids Credit.

Part B: Loss and exclusion add back
Your qualifying income may include up to $20,000 in losses deducted from your federal AGI or subtracted on your Oregon return. Loss amounts above $20,000 and excluded foreign earned income must be added back to your income after Oregon additions and subtractions.
Line 11. Enter losses claimed on your Form 1040 and Schedule OR-ASC (using subtraction codes 321, 355, 356, or 357 only), as indicated on lines 11a through 11g.
If the amount shown on the indicated line is not a loss, do not enter it on the worksheet. Enter all losses as positive numbers.

• Line 11b. If you claimed a subtraction using code 359 or 385, compare your subtraction amount to the income reported on Form 1040, Schedule 1, line 3. If the subtraction is less than your income, you don't have a loss; skip line 11b. Otherwise, subtract the income amount from the subtraction amount and enter the result on line 11b.

Example 1. Colten reported $8,000 in additional income from rental real estate on Form 1040, Schedule 1, line

1. He also reported a $6,000 farm loss on Form 1040, Schedule 1, line 6. Colten enters 0 on line 11d of the worksheet for rental real estate, as he did not have a loss reported on Form 1040, Schedule 1, line 5. He enters 6,000 on line 11e, as he did report a farm loss on Form 1040, Schedule 1, line 6. Colten enters his total losses of $6,000 on line 11h. He enters 0 on line 11, because his total losses minus 20,000 are less than 0.

Example 2. Michaela reported a business loss of ($15,500) on Form 1040, Schedule 1, line 4. She enters 15,500 on line 11b of the worksheet. She had a rental real estate loss of ($8,000) reported on Form 1040, Schedule 1, line 5. She enters 8,000 on line 11d. She has no other losses. Michaela enters her total losses of 23,500 (15,500

• 8,000) on line 11h. She enters 3,500 (23,500 - 20,000) on line 11.

Oregon Kids Credit Worksheet
Part A: Credit amount

1. Enter your income after subtractions 1. from Form OR-40, line 15.
2. If you deducted tip income, overtime 2. wages, or passenger vehicle interest paid, enter the combined amount of the subtractions from Schedule OR-ASC, Section B (codes 390, 391, and 392 only).
3. Loss and exclusion add back. If you 3. are claiming any losses on Form 1040, claiming the foreign earned income exclusion, or have an amount greater than 0 on Form OR-40, line 13, complete Part B. Enter the amount from Part B, line 13 here. Otherwise, enter 0 here and go to line 4.
4. Add lines 1, 2, and 3.

4.
Is line 4 $31,550 or more?

• If yes, STOP. You can't claim the

Oregon Kids Credit.

• If no, continue to line 5.
• Phaseout amount. 5. $26,550
• Line 4 minus line 5. If less than zero, 6. enter 0.
• Line 6 divided by $5,000. Round to two 7. decimal places.
• Credit amount before phaseout:

8a. Number of dependent 8a. children age five or younger at the end of

1. Don't enter more than 5.

8b. Maximum credit amount 8b. $1,050 per child.
Line 8a multiplied by line 8b. 8.

1. Credit reduction. Line 7 multiplied by 9. line 8.
2. Line 8 minus line 9. This is your 10.

Oregon Kids Credit.
Enter the amount from line 10 on Form OR-40, line 38.

Part B: Loss and exclusion add back

# Penalties

Penalty amounts are based on the tax after all credits

1. Enter your losses, as positive amounts, from:

11a.
11a. Capital (loss) from
Form 1040, line 7a.
11b. Business (loss) from 11b.
Form 1040, Schedule 1, line 3. If you claimed Oregon subtraction code 359 or 385, see instructions.
11c. Other (loss) from Form 11c.
1040, Schedule 1, line 4.
11d. Rental real estate, etc. 11d.
(loss) from Form 1040,
Schedule 1, line 5.
11e. Farm (loss) from Form 11e.
1040, Schedule 1, line 6.
11f. Net operating loss 11f. from Form 1040, Schedule 1, line 8a.
11g. Losses from Schedule 11g.
OR-ASC, Section B
(codes 321, 355, 356, and 357 only).
11h. Add lines 11a through 11h.
11g.
Line 11h minus 20,000.
If less than zero, enter 0.

1. Enter the amount from

Form 1040, Schedule 1, line 8d.

1. Line 11 plus line 12. shown on your return minus payments that you made by the due date of the return. To find your tax after all credits, start with your tax after standard and carryforward credits on line 31, then subtract the refundable credit amounts on lines 32 and 37 through 39.

Failure-to-file penalty. Include a penalty for failure to file a return if:

• Your return is filed more than three months after the due date (or extension due date); and
• You didn't pay all of your tax by April 15, 2026.

The penalty for failure to file is 20 percent of your tax after all credits that wasn't paid by April 15, 2026.
Failure-to-pay penalty. Include a penalty for failure to pay if:

• Less than 90 percent of your tax after all credits was paid by April 15, 2026, or
• You paid at least 90 percent of your tax after credits by April 15, 2026, but you aren't paying the balance of unpaid tax in full when you file.

The penalty for failure to pay is 5 percent of your tax after all credits that wasn't paid by April 15, 2026.
Failure to file and pay. If both penalties apply, your

1. total penalty will be 25 percent of your tax after all credits that wasn't paid by April 15, 2026.

First-time home buyer savings account (FTHBSA)

1. penalty for nonqualified withdrawal. Include a penalty of 5 percent of the funds withdrawn from your FTHBSA if you withdrew funds from your account for
2. a purpose other than pur chasing a home.

No penalty will be imposed if:
Enter the amount from line 13 on Part A, line 3.

• The account holder:

— Dies.
Total refundable credits from Schedule OR-ASC.
— Files bankruptcy.
Enter your total refundable credits from Sched-— Becomes permanently unable to regularly perule OR-ASC, line F7. Include Schedule OR-ASC with your return.
Penalties and interest form work at a gainful and suitable occupation due to loss of any bodily function.

• The funds are withdrawn more than 10 years after the account was opened.

This penalty is in addition to all other penalties pro-Your 2025 tax must be paid by April 15, 2026, vided by law. Withdrawn funds that are subject to this even if you requested an extension of time to file penalty also must be added back to Oregon income. See your return. Your 2025 return must be filed by April 15, this topic in "Additions" in Publication OR-17.

1. If you requested an extension, your return must be filed by October 15, 2026. Interest on unpaid tax Round the total of penalties and interest to the near- You'll owe interest on the amount of tax that wasn't est whole dollar. For more information and examples paid by April 15, 2026. Interest starts accruing on showing how penalties and interest are calculated, see April 16, 2026 and continues to accrue every day, includ-"Interest and penalties" in Publication OR-17. ing the date of your payment.

Interest is figured daily, based on a 365-day year. The annual interest rate for 2026 is 8 percent, or 0.0219 percent per day.
To figure your interest, count the number of days starting with April 16, 2026, and ending with the date of your payment. Multiply your unpaid tax by the number of days, then multiply that amount by 0.000219 (the daily rate converted to a decimal).
Interest rate increase. If we bill you for unpaid tax, and the tax isn't paid in full within 60 days from the date of our billing notice, the annual interest rate increases by 4 percentage points, to 12 percent.
Amended return. If you're amending your return, calculate the interest based on the additional amount of tax you must pay (line 5 of the Amended worksheet).
Interest on underpayment of estimated tax.
Underpayment interest is charged if:

• Your tax after all credits and withholding is $1,000 or more;
• You were required to make estimated tax payments;
• One or more of your required installments was underpaid; and
• You don't qualify for an exception.

Note: You could be charged interest on underpayment of estimated tax even if line 41 shows an overpayment.
See Form OR-10 Instructions to determine if you owe underpayment interest or qualify for an exception.
Download Form OR-10 and the instructions from our website or contact us to order them.
If you owe underpayment interest, enter the amount from line 4 of Form OR-10. If you qualify for an exception, enter the exception number from line 1 of the form inside box 44a. If you used the Annualized Income Worksheet (located in Form OR-10 Instructions) to figure your interest, check box 44b. Include Form OR-10 with your return. Keep your underpayment interest worksheets and any required statements with your records.

# Amount due

Amount you owe. Enter your total unpaid tax plus penalties and interest. Note: If you have an overpayment on line 41 and the overpayment is less than the total penalties and interest you entered on line  45, enter the amount from line 45 minus the amount on line 41.
Amount to pay. If you're filing your return on or before the due date (without extensions), pay the amount shown on this line. If you're filing your original return after the due date, subtract any payments you made after the due date of the return (without extensions) from the amount on this line before you make your payment. For amended returns, pay the amount shown on the Amended Worksheet, line 11.

# Payment options

You may pay electronically from your checking or savings account, by credit card, or with a check, cashier's check, or money order. Cash payments can be made only at our main office in Salem. If the amount due is less than $2, no payment is required.
Electronic payment from your checking or savings account You can pay your current year income taxes, 2026 estimated income taxes, any prior year taxes due, and amended return taxes directly from your checking or savings account. There is no fee to use this service.
This option is available only through Revenue Online.
Direct debit may be available with Direct File or e-filed returns at the time of filing.
Credit card payments
You can pay with your Discover, MasterCard, or Visa credit card. The service provider will charge you a convenience fee. The service provider will tell you what the fee is during the transaction; you will have the option to continue or cancel the transaction before entering your credit card information. If you complete the credit card transaction, you will receive a confirmation number. Keep this confirmation number as proof of payment—don't send it with your return.
To pay by credit card, go to Revenue Online on our website or contact us by phone.
Check or money order

• Make your check or money order payable to "Oregon Department of Revenue."
• Write all of the following on your payment:

— The tax year (2025).
— The form you're filing (Oregon Form OR-40).
— The last four digits of your SSN or ITIN.

• Use blue or black ballpoint ink. Don't use red or purple ink or gel pens.
• Don't send cash or a postdated check.

Form OR-40-V. Use the voucher only if you're making a separate payment by check, cashier's check, or money order. Don't use the voucher if you're including a payment with your return or making an electronic payment. See Form OR-40-V Instructions for additional information.
Payment plan. If you can't pay in full now, pay what you can. Contact us and we will help you set up a payment plan for the remaining amount.

# Refund

Enter your overpayment from line
41 minus any penalty or interest from line 45.
Note: If the total penalty and interest is more than your overpayment, see the instructions for line 46.
You have three years from the due date of the return to file a claim for your refund. By law, we can't issue a refund if you file your return more than three years after the return's due date (without extensions) or if the refund is less than $1. For more information about the time limit for claiming a refund, see "Payments and refunds" in Publication OR-17.
Interest on refunds. See "Interest and penalties" in Publication OR-17 for information about interest paid on refunds.

# Refund applications

If line 47 shows a refund, you may use some or all of it to:

• Make an estimated tax payment for a later year.
• Donate to one or more of the charitable organizations listed on Schedule OR-DONATE.
• Contribute to the political party of your choice.
• Make a deposit to an Oregon higher education savings plan account.

Each of these applications will reduce your refund. The combined total of all applications can't be more than the amount of your refund.
Note: A refund of overpaid tax will be offset against outstanding debt before any amount is applied or refunded to you.
Instructions for amended returns. If line 5 of the Amended worksheet shows a refund, you can use some or all of it for the refund applications listed above.
However, you can't reduce any amounts you've already applied from a refund on your original return. See the instructions for each application for details.
Apply refund as estimated tax payment. Enter the amount of your refund you want to apply as an estimated tax payment for a later year. The payment will be applied to the 2026 tax year unless you're filing this return after January 15, 2027. For more information about open estimated tax accounts, see "Payments and refunds" in Publication OR-17.
Instructions for amended returns. Enter the amount, if any, from a refund on your original return that you've already applied as an estimated tax payment for a later year. If line 5 of the Amended worksheet shows a refund and you want to apply some or all of it as an estimated tax payment, include the amount you want to apply.
Charitable checkoff donations. Enter the amount from line 30 of Schedule OR-DONATE.
For more information, see the instructions on the schedule. You can download Schedule OR-DONATE from our website or contact us to order it.
Note: If your refund—after any application as a payment of estimated tax—is less than your total donation amount, your donations will be prorated.
To make direct donations instead, you can find each charity's address listed on our website. Don't mail your donations to us.
Instructions for amended returns. Enter the amount, if any, from a refund on your original return that you applied as charitable donations using Schedule OR-DONATE. If line 5 of the Amended worksheet shows a refund, you can donate some or all of it to one or more of the listed charities. Include this amount and an amended Schedule OR-DONATE with your amended return. Note: The refund from your amended return will be applied as a donation for the calendar year in which you're filing it.
Political party checkoff. You may use your refund to contribute $3 to the Oregon political party of your choice. If you're filing a joint return, you and your spouse may each contribute $3. Note: Your contribution will reduce your refund and does not qualify for the political contribution credit.
To make a contribution:

1. Designate the political party of your choice using the party's code from the alphabetized list below.

— If you contribute, enter one code in box 50a.
— If your spouse contributes on a joint return, enter one code in box 50b.
Enter only one code per taxpayer. Spouses filing a joint return don't have to enter the same code.

• Constitution Party of Oregon [code 500].
• Democratic Party of Oregon [code 501].
• Independent Party of Oregon [code 502].
• Libertarian Party of Oregon [code 503].
• Oregon Republican Party [code 504].
• Pacific Green Party of Oregon [code 505].
• Progressive Party [code 506].
• We the People Party [code 508].
• Working Families Party of Oregon [code 507].
• Enter your total contribution amount.

— If you or your spouse contribute, enter $3.
— If both you and your spouse contribute on a joint return, enter $6.
Note: Your political party contribution won't be made if:

• Your refund—after any application as a payment of estimated tax or charitable checkoff donation—is less than your total contribution amount.
• You enter an amount but don't designate a party (or parties).
• You designate a party (or parties) but don't enter an amount.
• You enter more than one party code per taxpayer.

Instructions for amended returns. Enter the amount, if any, from a refund on your original return that you applied as a political party contribution. If line 5 of the Amended worksheet shows a refund and you didn't make the maximum political party contribution on your original return, you may use the refund to make a contribution on your amended return.
Oregon higher education savings plan deposits. Enter the amount from line 5 of Schedule OR-529. For minimum deposit amounts and other information, see the schedule instructions. You can download Schedule OR-529 and instructions from our website or contact us to order them.
You can also use Schedule OR-529 to provide your information to Upward Oregon (formerly Oregon Treasury Savings Network) if you'd like them to set up an Embark (formerly Oregon College Savings Plan) account for you. However, you can make contributions from a refund on your return only after the account has been created. See Schedule OR-529 Instructions for details.
Note: If the amount of your refund—after any application as a payment of estimated tax, charitable checkoff donation, or political party contribution—is less than the total amount you want to deposit, no deposit will be made.
Instructions for amended returns. Enter the amount, if any, from a refund on your original return that you applied as an Oregon higher education savings plan deposit. If line 5 of the Amended worksheet shows a refund, add the amount you want to apply as a deposit and include an amended Schedule OR-529 with your amended return. The refund will be applied for the year in which you're filing the amended return.
Net refund. You must reduce your refund by any amounts applied as a payment of estimated tax, charitable checkoff donations, political party contributions, and Oregon higher education savings plan deposits. By law, we can't issue or apply a refund if you file your return more than three years after the return's due date (excluding extensions).

# Direct deposit

In most cases, we can deposit your refund directly into your checking or savings account instead of mailing you a check. However, federal banking regulations prevent us from making a refund by direct deposit if the final destination is an account outside the United States. In that case, we must issue a paper check instead.
Before you enter your information, verify that your deposit will be accepted and confirm your routing and account numbers. You can find a diagram of a personal check showing where these numbers are located in the "Payments and refunds" section of Publication OR-17.
Follow these steps to make sure your refund will be deposited into the correct account:

1. Check the box if the final destination for your refund would be an account outside the United States.

Note: If you check this box, you will be issued a paper check.

1. Check the appropriate box, either checking or savings, but not both.
2. Enter your nine-digit routing number. Routing numbers begin with the digits 01 through 12, 21 through 32, or 61 through 72.
3. Enter your account number. Account numbers can be up to 17 characters (both numbers and letters).

Don't include hyphens, spaces, or special symbols.

1. Double-check the account and routing numbers. These numbers can't be changed after the return is filed.

# Kicker donation

You may choose to donate all of your kicker to the Oregon State School Fund.
The election to donate your kicker can't be changed after the due date of the original return. No partial donations are allowed. If any amount other than 0 is entered on line 32, your donation won't be made.
To make the donation:

1. See the instructions for line 32 to calculate your kicker amount.
2. Make sure that you've entered 0 on line 32.
3. Check box 55a.
4. Enter your entire kicker amount on line 55b.

Reminder: This election is irrevocable. The election to donate your kicker can't be changed or revoked after the due date of the original return. To make a change or correction to your election, your amended return must be received by the due date of the original return.
See the instructions for calculating your kicker for more information.

# Signature block

Signature(s). Be sure to sign and date your return. If you're filing a joint return, both taxpayers must sign. By signing the return, you acknowledge, under penalty of false swearing, that the information on the return and any attachments is true, correct, and complete.
Minor child's return. If your child can't sign their tax return, you may sign the child's name as their legal agent. Sign the child's name and then write "By [your signature], parent (or other legal guardian) of minor child."
Preparer signature. Anyone who prepares, advises, or assists in preparing personal income tax returns in exchange for compensation of any kind must be licensed to prepare Oregon returns and must sign the return.
Signing the return doesn't grant your preparer the right to represent you or make decisions on your behalf. For more information about representation and authorization, download Form OR-AUTH-REP and instructions from our website or contact us to order them.
Contact the following agencies to check the status of your Oregon tax practitioner:

• Oregon Board of Tax Practitioners at 971-701-1544 (Salem) for licensed tax consultants or preparers, or go to www.oregon.gov/obtp.
• Oregon Board of Accountancy at 503-378-4181 (Salem) for public accountants and certified public accountants, or go to www.oregon.gov/boa.

Preparer license number. Licensed tax consultants and tax preparers: enter your license number. CPAs: enter your certificate number. Tax-Aide volunteers: enter your TCE site number. All others: leave blank. Don't enter your driver license number.
The Oregon legislature's goal is to make Oregon's tax policies equitable for everyone. To help in this effort, you may voluntarily provide information about your race or ethnicity when you file your Oregon return each year, using Form OR-VSI.
On Form OR-VSI, you may identify your primary race or ethnicity (or indicate that you don't have one) and up to two additional races or ethnicities. There's also a way to indicate that you aren't sure about your race or ethnicity. If you're married and filing a joint return, you and your spouse complete separate forms.
The information you provide each year will be used for research purposes only. For more information, see Form OR-VSI Instructions or go to our website and look for "Voluntary Self-Identification." You can download the form and instructions from our website or contact us to order them.

# Before you file

Copy of federal return. Before you assemble your Oregon return, make a copy of both sides of your federal Form 1040, 1040-SR, or 1040-NR, along with Schedules 1, 1-A, 2, and 3 (as applicable), or Form 1040-X.
Don't include any other federal schedules. Keep these with your records; we may ask for them later.
If you created an "as if" federal return, use blue or black ink to label it "as if" on the top left corner. Include it along with the copy of your actual federal return (and any amendments).
Failure to include your federal return will delay processing, and items claimed on your Oregon return may be adjusted or denied.
Amended Oregon return. If you're amending your Oregon return due to changes to your federal return or a return you filed with another state, include a copy of your amended or corrected federal or other state return or audit report. If you're amending only your Oregon return, include a copy of your original federal or other state return.
Assemble your Oregon return. Assemble your return in the order shown below. If a form has more than one page, be sure that you've included all pages and that they're all from the same 2025 form. For example, if you're filing Schedule OR-WFHDC, Schedule OR-A, or Schedule OR-ASC, be sure that "2025 Schedule OR-WFHDC", "2025 Schedule OR-A", or "2025 Schedule OR-ASC" is printed at the top of each page and that you've included all pages associated with each schedule.
Important: Don't use staples, paperclips, tape, or other fasteners. Don't submit photocopies. Doing so will delay processing.

1. Payment by check or money order, if any. Don't use a voucher.
2. Form(s) W-2 and 1099 showing Oregon tax withheld.
3. Form OR-40.
4. Schedule OR-A.
5. Schedule OR-ASC.
6. Schedule OR-ADD-DEP.
7. Schedule OR-DONATE.
8. Schedule OR-529.
9. Schedule OR-PTE-FY.
10. Form OR-10.
11. Schedule OR-EIC-ITIN.
12. Schedule OR-WFHDC.
13. Form OR-VSI.
14. Other Oregon schedules required to be included with your return.
15. If you're an RDP filing separately for Oregon, your partner's Oregon return.
16. Your federal return(s) and schedules.

Note: If you're making an estimated tax payment for 2026 by check or money order, send the payment in a separate envelope with a completed Form OR-40-V.
Don't include your 2026 payment or voucher with your 2025 return. You can download the voucher and instructions from our website or contact us to order them.

# Avoid processing delays

Type or clearly print your name, date of birth, SSN, complete mailing address, and daytime phone number on your return.
Include all pages of your Oregon return.
Double-check your figures and other numbers, including your SSN. Errors will delay processing.
Common mistakes are:

• Math errors.
• A wrong amount claimed for the federal tax liability subtraction.
• Using the wrong line or column on the tax tables.
• Using the wrong tax chart.

If you have tax to pay, review the instructions for line 46.
Verify your account information if you're requesting a refund by direct deposit.
Sign your return. Both spouses must sign a joint return.
Include legible copies of all W-2 and 1099 forms showing Oregon income tax withheld. Place them on top of your return along with any payment by check, cashier's check, or money order.
Include a copy of your federal return (front and back) with your Oregon return. Include federal Schedules 1, 1-A, 2, and 3 (if applicable), but don't include other federal schedules unless otherwise instructed. Place it behind all Oregon forms and schedules.
Payment by check, cashier's check, or money order should be placed on top of your return. Don't mail cash.
Don't use a voucher.
Don't use staples, paper clips, tape, or other fasteners.
Mail your return in a stamped envelope. Use a business-size (4 × 9½ inches) or larger envelope with adequate postage. Don't use a smaller envelope—it delays processing.

# Tax return mailing addresses

Mail refund returns or Mail tax-to-pay no-tax-due returns to: returns to:

# REFUND Oregon Department of Revenue

PO Box 14700 PO Box 14555
Salem OR 97309-0930 Salem OR 97309-0940

• Head of household.
• Married filing separately. for Form OR-40 If income from If income from Form OR-40, And you Form OR-40, And you line 19 is: use column: line 19 is: use column: than: S J than: S J

# But But

At less At less least: least:
Your tax is: Your tax is:
$ 0 $ 4,000
4,000 — 4,100 192 192
4,100 — 4,200 197 197
4,200 — 4,300 202 202
4,300 — 4,400 207 207
4,400 — 4,500 212 211
4,500 — 4,600 219 216
4,600 — 4,700 226 221
4,700 — 4,800 233 226
4,800 — 4,900
0 — 20 0 0 239 230
4,900 — 5,000
20 — 50 2 2 246 235
$ 5,000
$ 50
5,000 — 5,100
50 — 4 4 253 240
5,100 — 5,200
100 — 200 7 7 260 245
5,200 — 5,300
200 — 300 12 12 266 249
5,300 — 5,400
300 — 400 17 17 273 254
5,400 — 5,500
400 — 500 21 21 280 259
5,500 — 5,600
500 — 600 26 26 287 264
5,600 — 5,700
600 — 700 31 31 293 268
5,700 — 5,800
700 — 800 36 36 300 273
5,800 — 5,900
800 — 900 40 40 307 278
900 — 1,000 5,900 — 6,000
45 45 314 283
$ 6,000
$ 1,000
1,000 — 1,100 6,000 — 6,100
50 50 320 287
1,100 — 1,200 6,100 — 6,200
55 55 327 292
1,200 — 1,300 6,200 — 6,300
59 59 334 297
1,300 — 1,400 6,300 — 6,400
64 64 341 302
1,400 — 1,500 6,400 — 6,500
69 69 347 306
1,500 — 1,600 6,500 — 6,600
74 74 354 311
1,600 — 1,700 6,600 — 6,700
78 78 361 316
1,700 — 1,800 6,700 — 6,800
83 83 368 321
1,800 — 1,900 6,800 — 6,900
88 88 374 325
1,900 — 2,000 6,900 — 7,000
93 93 381 330
$ 7,000
$ 2,000
2,000 — 2,100 7,000 — 7,100
97 97 388 335
2,100 — 2,200 7,100 — 7,200
102 102 395 340
2,200 — 2,300 7,200 — 7,300
107 107 401 344
2,300 — 2,400 7,300 — 7,400
112 112 408 349
2,400 — 2,500 7,400 — 7,500
116 116 415 354
2,500 — 2,600 7,500 — 7,600
121 121 422 359
2,600 — 2,700 7,600 — 7,700
126 126 428 363
2,700 — 2,800 7,700 — 7,800
131 131 435 368
2,800 — 2,900 7,800 — 7,900
135 135 442 373
2,900 — 3,000 7,900 — 8,000
140 140 449 378
$ 8,000
$ 3,000
3,000 — 3,100 8,000 — 8,100
145 145 455 382
3,100 — 3,200 8,100 — 8,200
150 150 462 387
3,200 — 3,300 8,200 — 8,300
154 154 469 392
3,300 — 3,400 8,300 — 8,400
159 159 476 397
3,400 — 3,500 8,400 — 8,500
164 164 482 401
3,500 — 3,600 8,500 — 8,600
169 169 489 406
3,600 — 3,700 8,600 — 8,700
173 173 496 411
3,700 — 3,800 8,700 — 8,800
178 178 503 416
3,800 — 3,900 8,800 — 8,900
183 183 509 421
3,900 — 4,000 8,900 — 9,000
188 188 516 428

• Surviving spouse.

If income from
If income from

# Form OR-40, And you

line 19 is: use column: line 19 is: use column: than: S J than: S J But But At less At less least: least:
Your tax is:
Your tax is:
$ 9,000 $ 14,000
9,000 — 9,100 14,000 — 14,100
523 435 919 772
9,100 — 9,200 14,100 — 14,200
530 442 928 779
9,200 — 9,300 14,200 — 14,300
536 448 937 786
9,300 — 9,400 14,300 — 14,400
543 455 945 793
9,400 — 9,500 14,400 — 14,500
550 462 954 799
9,500 — 9,600 14,500 — 14,600
557 469 963 806
9,600 — 9,700 14,600 — 14,700
563 475 972 813
9,700 — 9,800 14,700 — 14,800
570 482 980 820
9,800 — 9,900 14,800 — 14,900
577 489 989 826
9,900 — 10,000 14,900 — 15,000
584 496 998 833
$ 15,000
$ 10,000
10,000 — 10,100 15,000 — 15,100 1,007
590 502 840
10,100 — 10,200 15,100 — 15,200 1,015
597 509 847
10,200 — 10,300 15,200 — 15,300 1,024
604 516 853
10,300 — 10,400 15,300 — 15,400 1,033
611 523 860
10,400 — 10,500 15,400 — 15,500 1,042
617 529 867
10,500 — 10,600 15,500 — 15,600 1,050
624 536 874
10,600 — 10,700 15,600 — 15,700 1,059
631 543 880
10,700 — 10,800 15,700 — 15,800 1,068
638 550 887
10,800 — 10,900 15,800 — 15,900 1,077
644 556 894
10,900 — 11,000 15,900 — 16,000 1,085
651 563 901
$ 16,000
$ 11,000
11,000 — 11,100 16,000 — 16,100 1,094
658 570 907
11,100 — 11,200 16,100 — 16,200 1,103
665 577 914
11,200 — 11,300 16,200 — 16,300 1,112
674 583 921
11,300 — 11,400 16,300 — 16,400 1,120
683 590 928
11,400 — 11,500 16,400 — 16,500 1,129
692 597 934
11,500 — 11,600 16,500 — 16,600 1,138
700 604 941
11,600 — 11,700 16,600 — 16,700 1,147
709 610 948
11,700 — 11,800 16,700 — 16,800 1,155
718 617 955
11,800 — 11,900 16,800 — 16,900 1,164
727 624 961
11,900 — 12,000 16,900 — 17,000 1,173
735 631 968
$ 17,000
$ 12,000
12,000 — 12,100 17,000 — 17,100 1,182
744 637 975
12,100 — 12,200 17,100 — 17,200 1,190
753 644 982
12,200 — 12,300 17,200 — 17,300 1,199
762 651 988
12,300 — 12,400 17,300 — 17,400 1,208
770 658 995
12,400 — 12,500 17,400 — 17,500 1,217 1,002 779 664 12,500 — 12,600 17,500 — 17,600 1,225 1,009 788 671 12,600 — 12,700 17,600 — 17,700 1,234 1,015 797 678 12,700 — 12,800 17,700 — 17,800 1,243 1,022 805 685 12,800 — 12,900 17,800 — 17,900 1,252 1,029 814 691 12,900 — 13,000 17,900 — 18,000 1,260 1,036 823 698 $ 18,000 $ 13,000 13,000 — 13,100 18,000 — 18,100 1,269 1,042 832 705 13,100 — 13,200 18,100 — 18,200 1,278 1,049 840 712 13,200 — 13,300 18,200 — 18,300 1,287 1,056 849 718 13,300 — 13,400 18,300 — 18,400 1,295 1,063 858 725 13,400 — 13,500 18,400 — 18,500 1,304 1,069 867 732 13,500 — 13,600 18,500 — 18,600 1,313 1,076 875 739 13,600 — 13,700 18,600 — 18,700 1,322 1,083 884 745 13,700 — 13,800 18,700 — 18,800 1,330 1,090 893 752 13,800 — 13,900 18,800 — 18,900 1,339 1,096 902 759 13,900 — 14,000 18,900 — 19,000 1,348 1,103 910 766 for Form OR-40 • Head of household.

• Married filing separately.
• Surviving spouse.

If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 19,000
19,000 — 19,100 1,357 1,110
19,100 — 19,200 1,365 1,117
19,200 — 19,300 1,374 1,123
19,300 — 19,400 1,383 1,130
19,400 — 19,500 1,392 1,137
19,500 — 19,600 1,400 1,144
19,600 — 19,700 1,409 1,150
19,700 — 19,800 1,418 1,157
19,800 — 19,900 1,427 1,164
19,900 — 20,000 1,435 1,171
$ 20,000
20,000 — 20,100 1,444 1,177
20,100 — 20,200 1,453 1,184
20,200 — 20,300 1,462 1,191
20,300 — 20,400 1,470 1,198
20,400 — 20,500 1,479 1,204
20,500 — 20,600 1,488 1,211
20,600 — 20,700 1,497 1,218
20,700 — 20,800 1,505 1,225
20,800 — 20,900 1,514 1,231
20,900 — 21,000 1,523 1,238
$ 21,000
21,000 — 21,100 1,532 1,245
21,100 — 21,200 1,540 1,252
21,200 — 21,300 1,549 1,258
21,300 — 21,400 1,558 1,265
21,400 — 21,500 1,567 1,272
21,500 — 21,600 1,575 1,279
21,600 — 21,700 1,584 1,285
21,700 — 21,800 1,593 1,292
21,800 — 21,900 1,602 1,299
21,900 — 22,000 1,610 1,306
$ 22,000
22,000 — 22,100 1,619 1,312
22,100 — 22,200 1,628 1,319
22,200 — 22,300 1,637 1,327
22,300 — 22,400 1,645 1,336
22,400 — 22,500 1,654 1,345
22,500 — 22,600 1,663 1,354
22,600 — 22,700 1,672 1,362
22,700 — 22,800 1,680 1,371
22,800 — 22,900 1,689 1,380
22,900 — 23,000 1,698 1,389
$ 23,000
23,000 — 23,100 1,707 1,397
23,100 — 23,200 1,715 1,406
23,200 — 23,300 1,724 1,415
23,300 — 23,400 1,733 1,424
23,400 — 23,500 1,742 1,432
23,500 — 23,600 1,750 1,441
23,600 — 23,700 1,759 1,450
23,700 — 23,800 1,768 1,459
23,800 — 23,900 1,777 1,467
23,900 — 24,000 1,785 1,476
If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 24,000
24,000 — 24,100 1,794 1,485
24,100 — 24,200 1,803 1,494
24,200 — 24,300 1,812 1,502
24,300 — 24,400 1,820 1,511
24,400 — 24,500 1,829 1,520
24,500 — 24,600 1,838 1,529
24,600 — 24,700 1,847 1,537
24,700 — 24,800 1,855 1,546
24,800 — 24,900 1,864 1,555
24,900 — 25,000 1,873 1,564
$ 25,000
25,000 — 25,100 1,882 1,572
25,100 — 25,200 1,890 1,581
25,200 — 25,300 1,899 1,590
25,300 — 25,400 1,908 1,599
25,400 — 25,500 1,917 1,607
25,500 — 25,600 1,925 1,616
25,600 — 25,700 1,934 1,625
25,700 — 25,800 1,943 1,634
25,800 — 25,900 1,952 1,642
25,900 — 26,000 1,960 1,651
$ 26,000
26,000 — 26,100 1,969 1,660
26,100 — 26,200 1,978 1,669
26,200 — 26,300 1,987 1,677
26,300 — 26,400 1,995 1,686
26,400 — 26,500 2,004 1,695
26,500 — 26,600 2,013 1,704
26,600 — 26,700 2,022 1,712
26,700 — 26,800 2,030 1,721
26,800 — 26,900 2,039 1,730
26,900 — 27,000 2,048 1,739
$ 27,000
27,000 — 27,100 2,057 1,747
27,100 — 27,200 2,065 1,756
27,200 — 27,300 2,074 1,765
27,300 — 27,400 2,083 1,774
27,400 — 27,500 2,092 1,782
27,500 — 27,600 2,100 1,791
27,600 — 27,700 2,109 1,800
27,700 — 27,800 2,118 1,809
27,800 — 27,900 2,127 1,817
27,900 — 28,000 2,135 1,826
$ 28,000
28,000 — 28,100 2,144 1,835
28,100 — 28,200 2,153 1,844
28,200 — 28,300 2,162 1,852
28,300 — 28,400 2,170 1,861
28,400 — 28,500 2,179 1,870
28,500 — 28,600 2,188 1,879
28,600 — 28,700 2,197 1,887
28,700 — 28,800 2,205 1,896
28,800 — 28,900 2,214 1,905
28,900 — 29,000 2,223 1,914
If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 29,000
29,000 — 29,100 2,232 1,922
29,100 — 29,200 2,240 1,931
29,200 — 29,300 2,249 1,940
29,300 — 29,400 2,258 1,949
29,400 — 29,500 2,267 1,957
29,500 — 29,600 2,275 1,966
29,600 — 29,700 2,284 1,975
29,700 — 29,800 2,293 1,984
29,800 — 29,900 2,302 1,992
29,900 — 30,000 2,310 2,001
$ 30,000
30,000 — 30,100 2,319 2,010
30,100 — 30,200 2,328 2,019
30,200 — 30,300 2,337 2,027
30,300 — 30,400 2,345 2,036
30,400 — 30,500 2,354 2,045
30,500 — 30,600 2,363 2,054
30,600 — 30,700 2,372 2,062
30,700 — 30,800 2,380 2,071
30,800 — 30,900 2,389 2,080
30,900 — 31,000 2,398 2,089
$ 31,000
31,000 — 31,100 2,407 2,097
31,100 — 31,200 2,415 2,106
31,200 — 31,300 2,424 2,115
31,300 — 31,400 2,433 2,124
31,400 — 31,500 2,442 2,132
31,500 — 31,600 2,450 2,141
31,600 — 31,700 2,459 2,150
31,700 — 31,800 2,468 2,159
31,800 — 31,900 2,477 2,167
31,900 — 32,000 2,485 2,176
$ 32,000
32,000 — 32,100 2,494 2,185
32,100 — 32,200 2,503 2,194
32,200 — 32,300 2,512 2,202
32,300 — 32,400 2,520 2,211
32,400 — 32,500 2,529 2,220
32,500 — 32,600 2,538 2,229
32,600 — 32,700 2,547 2,237
32,700 — 32,800 2,555 2,246
32,800 — 32,900 2,564 2,255
32,900 — 33,000 2,573 2,264
$ 33,000
33,000 — 33,100 2,582 2,272
33,100 — 33,200 2,590 2,281
33,200 — 33,300 2,599 2,290
33,300 — 33,400 2,608 2,299
33,400 — 33,500 2,617 2,307
33,500 — 33,600 2,625 2,316
33,600 — 33,700 2,634 2,325
33,700 — 33,800 2,643 2,334
33,800 — 33,900 2,652 2,342
33,900 — 34,000 2,660 2,351
If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 34,000
34,000 — 34,100 2,669 2,360
34,100 — 34,200 2,678 2,369
34,200 — 34,300 2,687 2,377
34,300 — 34,400 2,695 2,386
34,400 — 34,500 2,704 2,395
34,500 — 34,600 2,713 2,404
34,600 — 34,700 2,722 2,412
34,700 — 34,800 2,730 2,421
34,800 — 34,900 2,739 2,430
34,900 — 35,000 2,748 2,439
$ 35,000
35,000 — 35,100 2,757 2,447
35,100 — 35,200 2,765 2,456
35,200 — 35,300 2,774 2,465
35,300 — 35,400 2,783 2,474
35,400 — 35,500 2,792 2,482
35,500 — 35,600 2,800 2,491
35,600 — 35,700 2,809 2,500
35,700 — 35,800 2,818 2,509
35,800 — 35,900 2,827 2,517
35,900 — 36,000 2,835 2,526
$ 36,000
36,000 — 36,100 2,844 2,535
36,100 — 36,200 2,853 2,544
36,200 — 36,300 2,862 2,552
36,300 — 36,400 2,870 2,561
36,400 — 36,500 2,879 2,570
36,500 — 36,600 2,888 2,579
36,600 — 36,700 2,897 2,587
36,700 — 36,800 2,905 2,596
36,800 — 36,900 2,914 2,605
36,900 — 37,000 2,923 2,614
$ 37,000
37,000 — 37,100 2,932 2,622
37,100 — 37,200 2,940 2,631
37,200 — 37,300 2,949 2,640
37,300 — 37,400 2,958 2,649
37,400 — 37,500 2,967 2,657
37,500 — 37,600 2,975 2,666
37,600 — 37,700 2,984 2,675
37,700 — 37,800 2,993 2,684
37,800 — 37,900 3,002 2,692
37,900 — 38,000 3,010 2,701
$ 38,000
38,000 — 38,100 3,019 2,710
38,100 — 38,200 3,028 2,719
38,200 — 38,300 3,037 2,727
38,300 — 38,400 3,045 2,736
38,400 — 38,500 3,054 2,745
38,500 — 38,600 3,063 2,754
38,600 — 38,700 3,072 2,762
38,700 — 38,800 3,080 2,771
38,800 — 38,900 3,089 2,780
38,900 — 39,000 3,098 2,789 for Form OR-40 • Head of household.

• Married filing separately.
• Surviving spouse.

If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 39,000
39,000 — 39,100 3,107 2,797
39,100 — 39,200 3,115 2,806
39,200 — 39,300 3,124 2,815
39,300 — 39,400 3,133 2,824
39,400 — 39,500 3,142 2,832
39,500 — 39,600 3,150 2,841
39,600 — 39,700 3,159 2,850
39,700 — 39,800 3,168 2,859
39,800 — 39,900 3,177 2,867
39,900 — 40,000 3,185 2,876
$ 40,000
40,000 — 40,100 3,194 2,885
40,100 — 40,200 3,203 2,894
40,200 — 40,300 3,212 2,902
40,300 — 40,400 3,220 2,911
40,400 — 40,500 3,229 2,920
40,500 — 40,600 3,238 2,929
40,600 — 40,700 3,247 2,937
40,700 — 40,800 3,255 2,946
40,800 — 40,900 3,264 2,955
40,900 — 41,000 3,273 2,964
$ 41,000
41,000 — 41,100 3,282 2,972
41,100 — 41,200 3,290 2,981
41,200 — 41,300 3,299 2,990
41,300 — 41,400 3,308 2,999
41,400 — 41,500 3,317 3,007
41,500 — 41,600 3,325 3,016
41,600 — 41,700 3,334 3,025
41,700 — 41,800 3,343 3,034
41,800 — 41,900 3,352 3,042
41,900 — 42,000 3,360 3,051

# 2025 Tax rate charts

If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 42,000
42,000 — 42,100 3,369 3,060
42,100 — 42,200 3,378 3,069
42,200 — 42,300 3,387 3,077
42,300 — 42,400 3,395 3,086
42,400 — 42,500 3,404 3,095
42,500 — 42,600 3,413 3,104
42,600 — 42,700 3,422 3,112
42,700 — 42,800 3,430 3,121
42,800 — 42,900 3,439 3,130
42,900 — 43,000 3,448 3,139
$ 43,000
43,000 — 43,100 3,457 3,147
43,100 — 43,200 3,465 3,156
43,200 — 43,300 3,474 3,165
43,300 — 43,400 3,483 3,174
43,400 — 43,500 3,492 3,182
43,500 — 43,600 3,500 3,191
43,600 — 43,700 3,509 3,200
43,700 — 43,800 3,518 3,209
43,800 — 43,900 3,527 3,217
43,900 — 44,000 3,535 3,226
$ 44,000
44,000 — 44,100 3,544 3,235
44,100 — 44,200 3,553 3,244
44,200 — 44,300 3,562 3,252
44,300 — 44,400 3,570 3,261
44,400 — 44,500 3,579 3,270
44,500 — 44,600 3,588 3,279
44,600 — 44,700 3,597 3,287
44,700 — 44,800 3,605 3,296
44,800 — 44,900 3,614 3,305
44,900 — 45,000 3,623 3,314
If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 45,000
45,000 — 45,100 3,632 3,322
45,100 — 45,200 3,640 3,331
45,200 — 45,300 3,649 3,340
45,300 — 45,400 3,658 3,349
45,400 — 45,500 3,667 3,357
45,500 — 45,600 3,675 3,366
45,600 — 45,700 3,684 3,375
45,700 — 45,800 3,693 3,384
45,800 — 45,900 3,702 3,392
45,900 — 46,000 3,710 3,401
$ 46,000
46,000 — 46,100 3,719 3,410
46,100 — 46,200 3,728 3,419
46,200 — 46,300 3,737 3,427
46,300 — 46,400 3,745 3,436
46,400 — 46,500 3,754 3,445
46,500 — 46,600 3,763 3,454
46,600 — 46,700 3,772 3,462
46,700 — 46,800 3,780 3,471
46,800 — 46,900 3,789 3,480
46,900 — 47,000 3,798 3,489
$ 47,000
47,000 — 47,100 3,807 3,497
47,100 — 47,200 3,815 3,506
47,200 — 47,300 3,824 3,515
47,300 — 47,400 3,833 3,524
47,400 — 47,500 3,842 3,532
47,500 — 47,600 3,850 3,541
47,600 — 47,700 3,859 3,550
47,700 — 47,800 3,868 3,559
47,800 — 47,900 3,877 3,567
47,900 — 48,000 3,885 3,576
If income from
Form OR-40, And you line 19 is: use column: than: S J But At less least:
Your tax is:
$ 48,000
48,000 — 48,100 3,894 3,585
48,100 — 48,200 3,903 3,594
48,200 — 48,300 3,912 3,602
48,300 — 48,400 3,920 3,611
48,400 — 48,500 3,929 3,620
48,500 — 48,600 3,938 3,629
48,600 — 48,700 3,947 3,637
48,700 — 48,800 3,955 3,646
48,800 — 48,900 3,964 3,655
48,900 — 49,000 3,973 3,664
$ 49,000
49,000 — 49,100 3,982 3,672
49,100 — 49,200 3,990 3,681
49,200 — 49,300 3,999 3,690
49,300 — 49,400 4,008 3,699
49,400 — 49,500 4,017 3,707
49,500 — 49,600 4,025 3,716
49,600 — 49,700 4,034 3,725
49,700 — 49,800 4,043 3,734
49,800 — 49,900 4,052 3,742
49,900 — 50,000 4,060 3,751
Chart S: For persons filing single or married filing separately—
If your taxable income is $50,000 or more but not over $125,000 … your tax is $4,065 plus 8.75% of excess over $50,000 If your taxable income is over $125,000 … your tax is $10,627 plus 9.9% of excess over $125,000
Chart J: For persons filing jointly, head of household, or qualifying surviving spouse—
If your taxable income is $50,000 or more but not over $250,000 … your tax is $3,756 plus 8.75% of excess over $50,000 If your taxable income is over $250,000 … your tax is $21,256 plus 9.9% of excess over $250,000