Amending your income tax return

Did you receive a corrected Form 1099-G for Unemployment Insurance benefits from the Oregon Employment Department?

You may need to amend your federal and state tax returns.

For claimants affected by the Unemployment Insurance 1099-G errors, the Oregon Employment Department has partnered with the Oregon Department of Revenue to make the process of amending your state return simpler.

Learn more about your tax options.

Reasons to file an amended return

You might need to file an amended return if:

You need to correct the income, deductions, or credits you originally reported.
An IRS audit or other state audit resulted in a change to your original return that affects your Oregon return.
You amended your federal return and the changes you made affect your Oregon return.
You made an election on federal Form 4684, Casualties and Thefts, to carry back a casualty loss resulting from a federally-declared disaster.

For more information about Oregon state amended returns, see Publication OR-17, page 36.

You may also need to file an amended federal return. You can find information about filing amended federal returns on the IRS website.

How to file an amended return

If you used software to file your original return, you may be able to use that same software to prepare and file your amended return. You can also file an amended return using the tax form and instruction booklet for the year that you are amending, see Find a Form.

To file, you can either:

Mail your amended return to the Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930.
Bring your printed amended return to one of the Department of Revenue offices. (Drop boxes are available to accept documents after regular business hours at the department's offices, located in Salem, Bend, Eugene, Medford and Portland.)
Enter the information from the printed return into Direct File Oregon, if you qualify, to electronically file your amended return free of charge.

You should make sure you follow these important steps that will allow more timely processing of your amended return.

Make sure the printed return you file is complete, including the federal form and all schedules.
Make sure you have checked the "Amended Return" box on the first page.
Use your current address, if it is different from the address you used when filing your original return.
Provide your direct deposit information for your refund, otherwise the department will mail a paper check.
Sign your amended return.

How to amend a return with Direct File Oregon

You must meet the following conditions to file your amended return with Direct File Oregon for free:

You must have a Revenue Online account. If you do not have an account, you can sign up for one.
Your original return must have been filed on a Form OR-40, full year resident return. Forms OR-40N and OR-40P for nonresidents and part-year residents are not supported for electronic filing on Revenue Online.
Your original return must have completed processing. If your return has not completed processing yet and you wish use Direct File, you must wait until your return has completed processing.

If you do not meet these conditions, please mail your amended return to the Department.

To file an amended return online:

Log into Revenue Online.
From your Personal Income Tax account, click on “File or view returns."
On the 31-Dec-2024 period, click on “View or Amend Return." If you do not see this hyperlink, you do not meet the qualifications to use Revenue Online to file an amended return at this time.
Click on “Amend" at the top of the page.
Review the instructions, click the toggle to indicate you agree to provide true, correct, and complete information, type out an explanation why you are amending, then click “Next."
After filling out your contact and demographics information, the steps that follow will help you fill out your return. This includes providing a copy of your federal 1040. If you have questions on how to complete your return, please review the 2024 Form OR-40 Instruction booklet.
You may click “Save Draft" at any time to save your work and come back to it later.
When you have completed your amended return, please submit the form on the final step. You will receive a confirmation number.

Things to keep in mind:

Make sure to have copies of your original return, Form 1040, and Forms W-2 and/or 1099 to complete your return.
Please include a brief description of the changes that you are making on your amended return.
On the “Federal Tax Subtraction" step, the amount to enter will depend on if you are filing before or after the original due date of your return, excluding extensions.

If you are filing on or before the original due date of your return, enter your federal tax from your amended federal return.
If you are filing after the original due date of your return, enter the amount from your original federal return.

Frequently asked questions

In most cases, you must file for a refund within three years from the due date of your original return, or the date you filed your original return, whichever is later. See Publication OR-17.

File your amended return as soon as you know that a change needs to be made. Interest is calculated from the day after the due date of the original return up to the date the tax is paid. Pay any tax and interest due as soon as possible to avoid additional interest. There may also be a penalty if you don’t pay your tax with your amended return. See Publication OR-17.