Your Oregon income tax is based on your taxable income. Oregon taxable income is your federal taxable income with the additions, subtractions, and modifications described in Oregon's tax laws. You
can find information about Oregon additions,
subtractions, federal adjustments, and
other modifications in Oregon’s individual income tax guide, Publication OR-17.
For Oregon residents, your income tax is based on your taxable income from all sources. The income tax for nonresidents is based on taxable income from Oregon sources. If you're a part-year resident, your income
tax is based on taxable income from Oregon sources while you’re a nonresident plus
your taxable income from all sources while you’re a resident.
Personal income tax rate charts and tables
2023 tax year rate charts and tables
Tax calculator
All filers can get their tax using the personal income tax calculator instead of using the tax rate charts or tables in the return instructions. Form OR-40-P filers will need to multiply the tax by their Oregon percentage on their return.
Tax deadlines
Frequently asked questions
Estimated taxes
In most cases, you must make estimated tax payments if you expect your tax after credits and withholding will be $1,000 or more, before you subtract any prior year refund you applied to your current year's tax. There are some exceptions, such as for farmers and fishermen. Download Publication OR-ESTIMATE, for more information about estimated personal income tax payments.
Note: Estimated tax payments are not a substitute for withholding Oregon income tax from wage income.
Farmers
and fishermen are not required to pay estimated tax if at least two-thirds of
their gross income from all sources for the current year, or two-thirds of next year's
estimated gross income from all sources, is from farming or fishing, including oyster farming. If your income qualifies, enter exception number 1 on Form OR-10 and in the box below the "Interest on underpayment of your estimated tax" line of your tax return. Include Form OR-10 when you file your return.
Estimated
tax payment requirements are the same for both U.S. citizens and
non-U.S. citizens. Non-U.S. citizens can be either Oregon residents or
nonresidents. If you're married and you or your spouse are a non-U.S. citizen, without permanent resident status, you won't be able to file a joint return so you must make separate estimated tax payments.
Nonresidents figure Oregon estimated tax only on income that is:
- Subject to Oregon withholding.
- From conducting a trade or business within Oregon.
- From single ticket Oregon lottery winnings greater than $600.
Part-year residents figure Oregon estimated tax the same way as a nonresident for the part of the year that they're a nonresident, and the same way as a full-year resident for the part of the year that they're a resident.
For information about an exception for first-year S corporation shareholders, see Publication OR-ESTIMATE or Publication OR-17
Residency
Yes.
If you change your permanent residence to Oregon, your pension income, along with all
other income regardless of source, is taxable in Oregon. Depending on your age
and income, you may be entitled to a retirement income credit on your Oregon
return. If you receive a U.S. government pension for service before October 1991, you may be entitled to
subtract all or part of that pension on your Oregon return. Oregon
doesn’t tax Social Security or Railroad Retirement Board benefits.
See Publication OR-17 for information about residency and retirement income.
You are considered an Oregon resident if all of the following are true:
- You think of Oregon as your permanent home.
- Oregon is the center of your financial, social, and family life.
- Oregon is the place you intend to come back to when you are away.
For more details, read our information on residency.
If
you’re an Oregon resident working or shopping in a state with a sales tax, you
need to consult that state’s tax policy regarding nonresidents. Oregon law
doesn’t allow you to reduce your Oregon taxes when you file because you paid
sales tax in another state.
Income
Form 1099-G: We use this form to report income tax refunds if you itemized deductions on your federal return. Because the refund may be taxable on your federal return, you may need to report some, or all, of the refund shown on Form 1099-G if you itemized last year. Oregon doesn't tax the refund reported on Form 1099-G. If you include some or all of the Oregon refund on federal Form 1040, Schedule 1, you'll subtract it on the "Oregon income tax refund included in federal income" line of your Oregon Form OR-40 if you're a full-year filer, or you'll claim it as a subtraction using code 325 on Schedule OR-ASC-NP if you're filing a part-year or nonresident return.
Form 1099-INT: We use this form to report interest that we paid you if the amount was $10 or more. This interest is taxable and must be included on both your federal and Oregon returns.
Form
1099-G: A 1099-G is an informational statement reporting refunds we issued
to you during the year.
Form 1099-INT: A 1099-INT is an informational statement reporting interest
we paid you on refunds issued to you during the tax year.
Starting with tax year 2023, the Department of Revenue is no longer sending out Form 1099-G by mail.
This form is only available online. You can access your form using Revenue Online even if you don't have an account. We will continue to send Form 1099-INT by mail for interest paid on refunds. You don't have to attach these forms to your federal or state return, so if you know the correct amounts, you can complete your returns without them. If you don't know the amounts, go to
Revenue Online (you will need to access your
Revenue Online account if Form 1099-INT would have been issued by DOR) or
contact us for help.
No.
Oregon doesn’t tax certain government interest. Oregon only taxes nonresidents
on interest income from an Oregon business you own or that is passed through to
you from an S corporation or partnership doing business in Oregon.
Yes.
Oregon generally taxes gambling winnings from all sources. However, in the case
of the Oregon lottery, only winnings of more than $600 per ticket or play are
taxable.
Oregon
follows federal law as it applies to the gain on the sale of a residence.
Oregon won’t tax gains of $500,000 or less (or $250,000 for married filing
separately) if you meet the federal qualifications.
Being
paid in cash is fine, as long as your employer is withholding tax from your
pay. If there are no withholdings from your pay, your employer might not be
reporting you properly as an employee. Your employer should provide you a
pay stub showing your gross pay, withheld taxes, and net pay for the pay
period. In addition, you should also receive a W-2 at the end of the year for
all cash or check payments.
Additional questions
Oregon doesn't have a general sales tax or a transaction tax. However, Oregon does have a vehicle use tax that applies to new vehicles purchased in Oregon and a vehicle privilege tax that applies to new vehicles purchased by Oregon residents outside of the state. The tax must be paid before the vehicle can be titled and registered in Oregon.
If you're an Oregon resident and you purchase a new vehicle from a seller outside of the state, you may be exempt from paying the other state's sales tax. Complete an Oregon Business Registry Resale Certificate and give it to the out-of-state seller at the time of purchase. The seller may accept this certificate and exempt the transaction from their state's sales/use/transaction tax, but they aren't required to accept it.
The Authorization to Receive Tax Information form allows:
- Us to share your confidential tax information with another person.
The Authorization to Represent form allows:
- Us to disclose your confidential tax information to the representative and allow the representative to make decisions on your behalf. The person you authorize must meet certain qualifications listed in the instructions. Examples of qualifications include an adult immediate family member, an attorney qualified to practice law in Oregon, or a certified public accountant (CPA) individual.
You may file either of the taxpayer authorization forms through Revenue Online or submit a paper form.
You can drop off your tax form and make non-cash payments in person at our main office in Salem or at one of our regional field offices in Bend, Eugene, Gresham, Medford, or Portland.
Cash payments can only be made in person at our main office in Salem.
View our office addresses and contact information.
If you are amending to claim a refund, you have three years from the date the return is originally filed or from the due date of the return, whichever is later, or two years from the date of any tax being paid, if that is later than the three-year period, but your refund will be limited to the amount of tax paid. If your federal return was audited by the IRS, you have two years from the date of the federal audit to amend your Oregon return. If you file an amended return with the IRS and the changes affect your Oregon taxable income, you must amend your Oregon return within 90 days of amending your federal return.
There are many ways you can check and update your address:
- Check your address and change it through Revenue Online.
- Fill out the Change of Address/Name form. We don't accept these forms by email.
- Change your address on your next tax return. Remember to check the box next to the address to indicate that your address has changed.
- Call us at 503-378-4988.
In general, timely-filed paper returns are destroyed four years after the due date of the return. For example, timely-filed 2021 returns were due on April 18, 2022 and will be destroyed after April 18, 2026. Delinquent (late) paper returns are kept for four years after the returns are filed.
Your
employer can provide a copy of your W-2 or verify your wages and Oregon
withholding.
The
unemployment benefits you received should have been reported to you on Form
1099-G, Box 1, issued from the Oregon Employment Department. If you withheld
taxes from your unemployment benefits, the OED Form 1099-G will also show
the withholdings.
Escrow
agents, and in some cases attorneys (authorized agents), are usually required
to withhold and remit tax payments for any taxes that may be due when a
nonresident sells Oregon property. There are exceptions to this requirement.
For more information, see the instructions for
Form OR-18-WC.