150-101-040-1 (Rev. 03-20-24) 1
2023 Form OR-40 Instructions
150-101-040-1 (Rev. 03-20-24)
www.oregon.gov/dor
• April 15, 2024 is the due date for filing your return and paying your tax due.
• File electronically—it’s fast, easy, and secure. See “Electronic filing.”
• Find out if you qualify for the new Oregon Kids Credit or the earned income credit. See “Tax
payments and 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.
Full-year Resident
2023 Oregon Income Tax
FormOR-40 Instructions
Check out our online services
Revenue Online is a secure online
portal that provides access to your tax
account at any time. You can:
• Check the status of your refund.
• View and print letters from us.
• Make payments or schedule future
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 March 14, 2024, to correct a line reference on page 27.
150-101-040-1 (Rev. 03-20-24) 2
2023 Form OR-40 Instructions
Contents
Electronic filing ................................................................. 3
Federal tax law .................................................................. 3
New information ............................................................... 4
Important reminders ........................................................ 4
General information ......................................................... 5
Do I need to file an Oregon return? .......................... 5
Residency ....................................................................... 5
What form do I use? ..................................................... 6
Military personnel ....................................................... 6
What if I need more time to file?................................ 6
Penalties ......................................................................... 7
2024
estimated tax ........................................................ 7
What if I need to change my return after filing? .... 7
General instructions for Form OR-40 ............................. 9
Check the boxes ............................................................ 9
Name and address ....................................................... 9
Filing status ..................................................................10
Exemptions ...................................................................10
Form OR-40 line instructions ........................................ 13
Additions ..................................................................... 13
Subtractions ................................................................. 13
Deductions .................................................................. 15
Oregon tax ....................................................................16
Credits—nonrefundable ............................................16
Tax payments .............................................................. 17
Refundable credits ..................................................... 17
Penalties and interest ................................................. 22
Amount due ................................................................ 23
Payment options ......................................................... 24
Refund.......................................................................... 24
Direct deposit .............................................................. 25
Before you file ............................................................. 26
Avoid processing delays ............................................ 27
Tax return mailing addresses ................................... 27
Tax tables ......................................................................... 28
Tax rate charts ................................................................. 30
Photo on cover: Walkway under the South Falls of Silver Falls State Park near Silverton.
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
150-101-040-1 (Rev. 03-20-24) 3
2023 Form OR-40 Instructions
Electronic filing
E-filing is the fastest way to file your return and receive
your refund. The speed and accuracy of computers
allow electronic returns to be received and processed
faster 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 pro-
gram. 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.
If you haven’t tried e-file yet, why not this year? Join
more than 1.8 million other Oregon taxpayers who
electronically file their Oregon returns.
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 pro-
vider, your preparer can electronically file your fed-
eral 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 Oregon-
approved 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 free online tax preparation
programs, go to www.oregon.gov/dor/e-filing.
Federal tax law
No extension to pay. Oregon doesn’t allow an exten-
sion of time to pay your tax, even if the IRS allows an
extension. Your 2023 Oregon tax is due April 15, 2024.
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, 2022.
Oregon exceptions to federal law. Oregon is discon-
nected 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 addi-
tion 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 college savings plan funds
used for K-12 tuition. Oregon College and MFS 529 Sav-
ings Plans 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'll have an addition or tax recapture on your
Oregon return.
150-101-040-1 (Rev. 03-20-24) 4
2023 Form OR-40 Instructions
New information
Oregon Kids Credit. A new refundable tax credit is
available to certain taxpayers with a qualifying child
age 5 or younger. See instructions for line 37.
Paid Leave Oregon benefits. Oregon’s new program
providing medical, family, and safe leave began pay-
ing benefits September 3, 2023. Changes to your return
may be necessary if you received benefits under the
program. See “Subtractions” in Publication OR-17 for
more information.
National Guard subtraction. Pay for active service in
the National Guard can now generally be subtracted
from taxable income if the service is authorized by the
Governor. This change also applies retroactively to tax
years 2021 and 2022. If you received National Guard
pay during those years, you will need to amend your
return to take advantage of the subtraction. See “Mili-
tary personnel filing information” in Publication OR-17
for more information
Casualty loss from state-declared emergency. If you
experienced a loss in Oregon due to a state-declared
emergency and weren’t able to deduct it on your fed eral
return, you may be able to take a subtraction on your
Oregon return. This subtraction applies to tax years
2020, 2021, and 2022, as well as future years. If you meet
the requirements for the subtraction for those years,
you’ll need to amend your return to take advantage
of the subtraction. See “Subtractions” in Publication
OR-17 for more information.
Pass-through entity elective tax. There is now a sub-
traction available for refunds of the elective tax that
were passed through to you and included as income on
your federal return. See “Subtractions” in Publication
OR-17 for more information.
Forest conservation credit. A new tax credit is avail-
able to small forestland owners that choose to create a
forest conservation area. The forest conservation area
requires restrictions on harvest to be followed for 50
years. See “Carryforward credits” in Publication OR-17
for additional information.
Agricultural Employer Overtime Tax Credit. A refund-
able credit is available for employers who pay overtime
to their agricultural workers. Employers must apply
for the credit in January for overtime wages paid in
the prior year, and they must receive notification of the
credit amount from the Department of Revenue before
the credit can be claimed. See “Refundable credits” in
Publication OR-17 for more information.
Federal tax liability subtraction. The 2023 federal tax
subtraction limit is $7,800 ($3,900 for married filing
separately). It may be limited further based on your
adjusted gross income (AGI). See instructions for
line10.
Important reminders
Revenue Online. Revenue Online provides convenient,
secure access to tools for managing your Oregon tax
account. To set up your Revenue Online account, go to
www.oregon.gov/dor and click on “Revenue Online.”
Federal return. You must include a copy of your fed-
eral Form 1040 or 1040-SR and Schedules 1 through 3
(if applicable), 1040-X, or 1040-NR with your Oregon
return. Without this information, we may disallow or
adjust items claimed on your Oregon return.
Schedule OR-ASC. If you’re claiming an addition, sub-
traction, tax recapture, or credit using a code listed in
Publication OR-CODES, you must include Schedule
OR-ASC. Without this information, we may disallow
or adjust your claim. Schedule OR-ASC and Publica-
tion OR-CODES are available at www.oregon.gov/dor/
forms or you can contact us to order them.
Publication OR-17. See Publication OR-17 for more
information about filing and personal income tax laws.
It is available at www.oregon.gov/dor/forms.
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.
150-101-040-1 (Rev. 03-20-24) 5
2023 Form OR-40 Instructions
General information
Do I need to file an Oregon return?
You need to file if your gross income is more than the
amount shown below for your filing status.
Table 1. Filing thresholds
Amounts apply to full-year residents only.
Your filing
status is:
Number of boxes
checked on line
17 of return:
And your
gross income
is more than:
Dependent Any $1,250*
Single
0 $7,305
1 $8,505
2 $9,705
Married filing
jointly
0 $14,605
1 $15,605
2 $16,605
3 $17,605
4 $18,605
Married filing
separately
0 $7,305
1 $8,305
2 $9,305
Head of household
0 $9,165
1 $10,365
2 $11,565
Qualifying
surviving spouse
0 $10,180
1 $11,180
2 $12,180
*The larger of $1,250, or your earned income plus $400,
up to the standard deduction amount for your filing status.
In addition, file a return if:
• You’re required to file a federal return.
• 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 sched-
ules, 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 substi-
tute return and check the “calculated using ‘as-if’ fed-
eral return” box on your 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, iden-
tity verification needed, claiming the working fam-
ily household and dependent care 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
Am I a resident, a nonresident, or a part-year resident?
• You're a full-year Oregon resident, even if you live
outside Oregon, 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 return.
• You're still a full-year resident if:
— You temporarily moved out of Oregon, or
— You moved back to Oregon after a temporary
absence.
You may also be considered a full-year resident if you
spent more than 200 days in Oregon during 2023 or
you’re a non-U.S. citizen without permanent resident
status.
• You’re a nonresident if your permanent home was
outside Oregon all year.
• You’re a part-year resident if you moved into or out
of Oregon during 2023. You're not considered a part-
year resident if:
— You temporarily moved out of Oregon, or
— You moved back to Oregon after a temporary
absence.
150-101-040-1 (Rev. 03-20-24) 6
2023 Form OR-40 Instructions
Special-case Oregon residents. If you’re an Oregon
resident and you meet all of the following conditions,
you’re considered a nonresident for tax purposes:
• You maintained a permanent home outside Oregon
for the entire year.
• You didn't keep a home in Oregon during any part of
the year.
• You spent less than 31 days in Oregon during the year.
Important. A recreational vehicle (RV) isn’t considered
a permanent home outside of Oregon.
Oregon residents living abroad. You’re considered a
nonresident if you’re a qualified individual for pur-
poses of the federal foreign earned income or housing
exclusion for U.S. residents living abroad.
What form do I use?
Use Form OR-40 if you’re a full-year Oregon resident.
Use Form OR-40-P if any ONE of the following is true:
• You’re a part-year resident.
• You’re filing jointly and one of you is a full-year Ore-
gon resident and the other is a part-year resident.
• You’re filing jointly and both of you are part-year
Oregon residents.
• You 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’re filing jointly and one, or both, of you is a
nonresident.
• You meet the military personnel nonresident
requirements.
• You qualified as an Oregon resident living abroad for
the entire year.
Forms OR-40, OR-40-P, and OR-40-N can be found at
www.oregon.gov/dor/forms or you can contact us to
order it.
Military personnel
Nonresidents stationed in Oregon. Oregon doesn’t tax
your military pay while you’re stationed in Oregon. File
Form OR-40-N if you had other income from Oregon
sources or to claim a refund of Oregon tax withheld
from your military pay.
Military spouses. Federal law does not allow Oregon to
tax your wages if you’re in Oregon only to be with your
spouse who is stationed in Oregon. If you’re domiciled
in Oregon and your spouse is a resident of another state,
federal law allows you to choose to be treated for tax
purposes as a resident of your spouse’s state. File Form
OR-40-N if you had other income from Oregon sources
or are claiming a refund of withheld Oregon tax.
Residents (or Oregon-domiciled service members) sta-
tioned outside of Oregon. If you meet the requirements
for special-case Oregon residents or Oregon residents
living abroad, file Form OR-40-N. File Form OR-40 if
you don’t meet those requirements.
Residents (or Oregon-domiciled service members) sta-
tioned in Oregon. Your pay is subject to tax, although
the pay could qualify for certain subtractions. For more
information on subtractions available to military per-
sonnel, see PublicationOR-17.
Military personnel on active service in Oregon are
treated as nonresidents for tax purposes if their address
in the payroll records of the Defense Finance and
Accounting System (DFAS) is outside Oregon, regard-
less of where they are domiciled (ORS 316.027).
Filing for a deceased person
A personal income tax return must be filed for a per-
son 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 repre-
sentative 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 per-
sonal representative, only the surviving spouse needs
to sign a joint return.
Note: Oregon has an estate transfer tax on estates val-
ued 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 instruc-
tions for Form OR-706.
When should I file my return?
The filing deadline for calendar year 2023 is
April 15, 2024. If you can’t pay your tax by the due date,
it’s important to file your return anyway to avoid a late-
filing 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, 2024.
150-101-040-1 (Rev. 03-20-24) 7
2023 Form OR-40 Instructions
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, 2024. 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, 2024, 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 42.
Don’t forget to check the “Extension filed” box
on your return when you file. File your return by
October 15, 2024.
Penalties
If you don’t pay all of your tax by April 15, 2024, 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, includ-
ing extensions, you’ll be charged a penalty of 100 per-
cent of each year’s unpaid tax.
For more information about these and other penalties,
see the instructions for line 42 and “Interest and Penal-
ties” in Publication OR-17.
2024 estimated tax
Estimated tax is the amount of tax (after credits and
Oregon tax withheld) 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
you will owe $1,000 or more in tax 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.
•
You’re a wage earner but after withholding you still
expect to owe tax of $1,000 or more on your 2024 return.
You may want to increase the amount your employer
withholds from your Oregon wages. For withholding
information, go to www.oregon.gov/dor/personal.
Oregon and federal estimated tax laws are not the
same. See Publication OR-ESTIMATE for more infor-
mation, including:
• Detailed instructions for calculating installment
payments.
• Tax rate charts for 2024.
• Installment periods and due dates.
• Helpful worksheets and examples.
• Payment instructions.
You can find Publication OR-ESTIMATE and the pay-
ment voucher, Form OR-40-V, on our website or you can
contact us to order them.
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; or
• You underpaid one or more of your required esti-
mated tax installments.
See the instructions for line 43 and Form OR-10 Instruc-
tions for more information.
What if I’m self-employed?
If you’re self-employed and do business in Mult-
nomah, Clackamas, or Washington counties,
you may need to file Form OR-TM. If you’re self-
employed and do business in Lane County, you
may need to file Form OR-LTD. Go to our website to
download the forms, contact us to order either form,
or file electronically through Revenue Online at
www.oregon.gov/dor.
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.
150-101-040-1 (Rev. 03-20-24) 8
2023 Form OR-40 Instructions
• 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.
There’s a time limit for filing an amended return to
claim a refund. See the instructions for lines 46 through
50, and for more information, see “Amended returns” in
Publication OR-17.
How do I amend my 2023 return?
General instructions
• Complete the return as it should’ve been filed, includ-
ing adjustments we made.
• Check the “Amended return” box on the first page.
• In the “Amended statement” space, provide the
return line number and reason for each change.
• Use the Amended worksheet, below, 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 origi-
nal 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, if your
chosen software supports filing an amended federal
return. You will need to contact your software provider
to find out if they support filing an amended federal
return.
NOL carryback. Enter the loss year in the NOL-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, tell us the section number of the IRC
or Oregon Revised Statute (ORS) that allows you to
carry the NOL(s) back to the 2023 tax year. See “Net
operating losses for Oregon” in Publication OR-17 for
more information.
What if I need to change a return I filed for an earlier
year?
Refer to the instructions for the tax year you need to
amend. Visit our website or you can contact us if you
need the form and instructions for a different year.
How long will it take to process my amended return?
It may take six months or longer to process your
amended return.
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 2023 return, use the adjusted amounts.
1. Amended tax after standard and
carryforward credits (amended
Form OR-40, line 31).
1.
2. Amended total payments and
refundable credits (amended
Form OR-40, line 40).
2.
3. Line 1 minus line 2. If less than 0,
use a minus sign.
3.
4. Refund you already had for 2023
(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.
4.
5. 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.
5.
6. Refund applications that weren’t
on your original return (amended
Form OR-40, lines 48 through 51),
up to the refund amount on line
5. 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.
6.
7. Net amended refund. Line 5 plus
line 6. This can’t be more than 0.
7.
8. Penalty and interest on amended
tax to pay (amended Form OR-40,
line 45).
8.
9. Total amended amount you owe.
Line 5 plus line 8.
9.
10. Payments made on or after April
15, 2024.
10.
11. Total amount to pay with your
amended return. Line 9 minus
line 10.
11.
150-101-040-1 (Rev. 03-20-24) 9
2023 Form OR-40 Instructions
General instructions for Form OR-40
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 com-
plete your Oregon return. You must include a copy
(front and back) of your federal Form 1040 or 1040-SR
with Schedules 1 through 3 (if applicable), or 1040-NR
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 or 1040-SR
with Schedules 1 through 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
through3 (if applicable); don’t include any other fed-
eral schedules unless otherwise instructed. We may
ask you for copies of other schedules or additional
information later.
Oregon registered domestic partners (RDPs): To cor-
rectly determine your Oregon tax liability, you must
complete a federal income tax return as if you were fil-
ing 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, go to
www.oregon.gov/dor and search for “RDP.”
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
year ending” box on the return.
Check the boxes
Amended return
If you’re amending your 2023 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 Ore-
gon 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
year ending” 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.
Form OR-24
Check this box if you’re deferring gain on like-kind prop-
erty 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 at www.oregon.gov/dor.
Form OR-243
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 presidentially-declared natu-
ral disaster in 2023, 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 num-
ber (SSN). Enter your spouse’s information even if
you’re filing as married filing separately. If you’re fil-
ing for someone who died in 2023 or 2024, check the
“Deceased” box next to their name.
150-101-040-1 (Rev. 03-20-24) 10
2023 Form OR-40 Instructions
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 page8
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, 2024.
• 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.
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
1
5–
Check the box next to your filing status.
Generally, you must use the same fil-
ing 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 Ore-
gon return. For Oregon, you’re generally required to
use married filing jointly or married filing separately.
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 fed-
eral return when each person had a different resi-
dency 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’
residency status:
If you file
a joint
return, use:
If you file
separate returns:
Part-year and
nonresident
OR-40-N
Each spouse uses
the form that
matches their
individual
residency status
Nonresident and
full-year resident
OR-40-N
Part-year and full-
year resident
OR-40-P
How to file separate returns for Oregon
If you’re filing a joint federal return but separate
Oregon returns, enter your spouse’s name, SSN, and
date of birth on your return. Report your own share
of federal AGI and deductions. Also, report your share
of any Oregon additions or subtractions using this for-
mula 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 Sched-
ules 1 through 3 (if applicable) prepared as if you had
filed as married filing separately.
• A copy of the joint Form 1040, 1040-SR, or 1040-NR
with Schedules 1 through 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 spouses’ Oregon returns in the
same envelope. Don’t staple the returns together.
For more information, see “Filing status” in Publication
OR-17.
Exemptions
6a
6b&
Yourself and spouse. If you can’t be
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.
Check the “Regular” exemption box below line 6b if
no one else can claim your spouse as a dependent and
you’re filing as:
• Married filing jointly.
• Married filing separately and your spouse has no
income.
150-101-040-1 (Rev. 03-20-24) 11
2023 Form OR-40 Instructions
Otherwise, check the "Someone else can claim you as a
dependent" box, even if the other person doesn’t actu-
ally claim your spouse as a dependent.
Severely disabled. Did you r your spouse have a
severe disability at the end of 2023? If so, you can claim
an additional exemption. This is different from the dis-
abled child exemption. You may qualify for and claim
the severely disabled exemption even if someone else
can claim you as a dependent. You're considered to
have a severe disability if any of the following apply:
• You permanently lost the use of one or both 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.
If you have a severe disability, your physician must
write a letter describing it. Keep the letter with your
records in case we request a copy.
If you qualify, check the “Severely disabled” exemption
box below line 6a. If your spouse qualifies, check the
“Severely disabled” exemption box below line 6b.
Total exemptions for you and spouse. Enter the total
number of exemptions claimed for yourself on line 6a
and for your spouse on line 6b.
6c
All dependents. Enter your dependents’ infor-
mation in order from youngest to oldest. For
each dependent, list their first name, last name, rela-
tionship code (see Table 3), SSN, and date of birth. In
most cases, you will list the same dependents you
claimed on your federal return.
You can list up to three dependents on the return. If
you have more than three dependents, fill out Schedule
OR-ADD-DEP for your remaining dependents. If you
have more than eight dependents, fill out and include
an additional Schedule OR-ADD-DEP. Do not list the
same dependents on your return and on Schedule
OR-ADD - DE P.
Include Schedule OR-ADD-DEP with your return. You
can download the schedule from our website or contact
us to order it.
On line 6c, enter the total number of your depen-
dents, including the number from line 1 of Schedule
OR-ADD - DE P.
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.
6d
Children with a disability. You may be entitled
to an additional personal exemption for your
dependent child who has a qualifying disability. To
qu a l if y, all of the following must be true:
• Your child (age 21 or younger) qualified as your
dependent for 2023.
• Your child was eligible for early intervention services
or special education as defined by the State Board of
Education of the state where the child attends school.
• Your child had an eligible disability as of Decem-
ber31, 2023 under the federal Individuals with Dis-
abilities 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).
150-101-040-1 (Rev. 03-20-24) 12
2023 Form OR-40 Instructions
Each year, you must be able to provide an eligibility
statement confirming that your child has been diag-
nosed with one of the disabilities listed above and a
cover sheet from one of the following:
• The child’s Individualized Education Program (IEP).
• The child’s Individualized Family Service Plan (IFSP).
Keep the statement and cover sheet with your records.
Check the “Check if child has a qualifying disability“
box next to the name of each child with a qualifying
disability. Enter the total number of children with a
qualifying disability, including the number of children
on line 2 of Schedule OR-ADD-DEP, on line 6d.
6e
Total exemptions. Add lines 6a through 6d and
enter the total on line 6e. This is your total num-
ber of exemptions.
150-101-040-1 (Rev. 03-20-24) 13
2023 Form OR-40 Instructions
Form OR-40 line instructions
Don’t enter cents.
You must round off cents to the near-
est 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.
7
Federal adjusted gross income (AGI). Enter
your federal AGI from Form 1040, 1040-SR
or 1040-NR, line 11; or Form 1040-X, line 1C. You
must include a copy (front and back) of your fed-
eral return, including Schedules 1 through 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 Form OR-40, items claimed on your return
may be adjusted or denied.
Additions
8
Total additions from Schedule OR-ASC. Enter
the total from Schedule OR-ASC, line A5.
Include the schedule with your return.
For more information about additions, see Sched-
ule OR-ASC and OR-ASC-NP Instructions or
“Additions” in PublicationOR-17.
Subtractions
10
2023 federal tax liability subtraction. Complete
the following worksheet to determine your fed-
eral tax liability subtraction for 2023. Carefully follow
the instructions. Don’t confuse your federal tax liabil-
ity on your federal return with the federal tax with-
held on a Form W-2. They aren’t the same. RDPs and
those filing as “married filing separately for Oregon
only,” use amounts from your actual federal return(s),
not your “as if” return.
The federal tax liability subtraction limit for 2023 is $7,800
($3,900 if married filing separately). The subtraction is
further limited by the AGI phase-outs shown in Table 4.
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 2023 federal return or we cor-
rected the federal tax liability subtraction on your
original 2023 Oregon return.
• A prior year’s federal return was audited or amended,
resulting in additional federal tax paid or refunded
in 2023.
• 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 fed-
eral 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 work-
sheet 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 nonrefund-
able credits but before other taxes. This is found on
Form 1040, line 22.
Line 2: If you need to repay any of the advance pre-
mium tax credit that you received during the year, enter
the repayment amount claimed on Form 1040, Schedule
2, line 2. 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 addi-
tions to tax that include only income tax, such as tax
credit recaptures, from Form 1040, Schedule 2, lines
8, 16, and 17. Also include the amount reported on
Schedule 2, line 10, only if you’re repaying a 2008 first-
time homebuyer credit and filing federal Form 5405.
Include any tax on non-effectively connected income
from Form 1040-NR, line 23a. Don’t include any addi-
tions 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 6: Enter your American Opportunity credit from
Form 1040 or 1040-SR, line 29.
Line 7: Enter your total premium tax credit amount
from federal Form 8962, line 24. This is your allowable
premium credit regardless of any excess advance pay-
ments you received or credit you’re claiming on your
federal return.
Line 8: Add lines 6 and 7. These are the total refund-
able credits that must be subtracted from your federal
income tax liability.
150-101-040-1 (Rev. 03-20-24) 14
2023 Form OR-40 Instructions
Line 9: Line 5 minus line 8. If less than 0, enter 0. This is
your federal income tax liability after refundable cred-
its (other than EITC).
Line 10: Enter your maximum allowable federal tax
liability subtraction amount from Table 4. Don’t enter
more than your limit or less than zero.
Line 11: Enter the smaller of line 9 or line 10. This is
your federal tax liability subtraction.
Federal tax liability subtraction worksheet
1. Federal tax liability (Form 1040
line22).
1.
2. Excess advance premium tax
credit (Form 1040, Schedule 2,
line 2).
2.
3. Line 1 minus line 2. (If less than 0,
enter 0).
3.
4. Other taxes (see instructions). 4.
5. Line 3 plus line 4.
5.
6. American Opportunity credit
(form 1040, line 29).
6.
7. Premium tax credit (Form 8962,
line 24).
7.
8. Line 6 plus line 7. 8.
9. Line 5 minus line 8. (If less than 0,
enter 0).
9.
10. Maximum subtraction amount
from Table 4.
10 .
11. Smaller of line 9 or line 10.
This is your federal tax liability
subtraction.
11.
Are you amending your 2023 return? Usually you can't
change your federal tax subtraction on your amended
return. See the “Federal income tax liability” section in
PublicationOR-17 for more information before making
changes to this subtraction.
Table 4. Federal tax liability subtraction AGI phaseout
If your filing
status is:
And your
federal adjusted
gross income is:
Then your
maximum
allowable
tax liability
subtraction
is:
At
least—
But less
than—
Single
0 $125,000 $7,800
$125,000 $130,000 $6,250
$130,000 $135,000 $4,700
$135,000 $140,000 $3,100
$140,000 $145,000 $1,550
$145,000 or more 0
Married filing
separately
0 $125,000 $3,900
$125,000 $130,000 $3,125
$130,000 $135,000 $2,350
$135,000 $140,000 $1,550
$140,000 $145,000 $775
$145,000 or more 0
Married filing
jointly; or
Head of
household; or
Qualifying
surviving spouse
0 $250,000 $7,800
$250,000 $260,000 $6,250
$260,000 $270,000 $4,700
$270,000 $280,000 $3,100
$280,000 $290,000 $1,550
$290,000 or more 0
11
Social Security and tier 1 Railroad Retirement
Board benefits income. Enter the amount from
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 in Sec-
tion B of the Schedule OR-ASC, using code 330. For
more information, see this topic under “Income” in
PublicationOR-17.
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.
13
Total subtractions from Schedule OR-ASC. Other
subtractions not explained here are claimed on
Schedule OR-ASC. Enter the total from Schedule OR-
ASC, line B7. Include the schedule with your return.
For more information about subtractions, see Schedule
OR-ASC and OR-ASC-NP Instructions or “Subtrac-
tions” in PublicationOR-17.
150-101-040-1 (Rev. 03-20-24) 15
2023 Form OR-40 Instructions
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 taxpay-
er’s return.
• Non-U.S. citizens without permanent resident status.
• Spouses filing separate returns.
16
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 con-
tact us to order it.
If you’re not itemizing, enter 0.
17
Standard deduction. Generally, your standard
deduction is based on your filing status, as
shown in Table 5:
Table 5. Standard deduction
Single $2,605
Married filing jointly $5,210
Married filing separately
• If spouse claims standard deduction $2,605
• If spouse claims itemized deductions 0
Head of household $4,195
Qualifying surviving spouse $5,210
Standard deduction—Age 65 or older, or blind. If you
or your spouse turned age 65 by January 1, 2024, 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
severely disabled exemption credit; see the instructions
for 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 fil-
ing status from Table 5. Enter the total on line 17.
Example: Joni and Mike are married. By January 1,
2024, 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 $6,210 ($5,210 + $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 $400, up to the maximum
allowed for your filing status (see Table 5); or
• $1,250.
This limit applies even if the other person doesn't actu-
ally claim you as a dependent on their return.
If you’re a dependent and not married, use the follow-
ing 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. Enter your earned income (see
definition below).
1.
2. Additional $400. 2. $400
3. Add lines 1 and 2.
3.
4. Minimum standard deduction. 4. $1,250
5. Enter the larger of line 3 or line 4. 5.
6. Basic standard deduction for
single.
6. $2,605
7. Enter the smaller of line 5 or line
6.
7.
8. If you turned age 65 by 1/1/2024,
enter $1,200. Otherwise, enter 0.
8.
9. If you’re blind, enter $1,200.
Otherwise, enter 0.
9.
10. Add lines 7, 8, and 9. This is your
standard deduction.
10 .
Earned income includes salaries, wages, tips, profes-
sional 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 gross income.
Standard deduction —Non-U.S. citizen without per-
manent 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 sep-
arately is $0 if one spouse itemizes. This applies even
if the standard deduction is more than your itemized
deductions.
150-101-040-1 (Rev. 03-20-24) 16
2023 Form OR-40 Instructions
Oregon tax
20
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 mar-
ried 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 $1,425 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
(from the chart)
$3,805
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 $6,036
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 Schedule OR-FIA-40 to compute the Ore-
gon tax using this method. You can download it from
our website or contact us to order it.
If you use Schedule OR-FIA-40 to calculate your tax,
enter the tax amount from Schedule OR-FIA-40, line 24
and check box 20a. Don’t include Schedule OR-FIA-40
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 Schedule OR-
FIA-40 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 Publication OR-FCG, line 9
and check box 20b. Don’t include Publication OR-FCG
with your return. Keep it with your records.
Oregon qualified business income reduced tax rate.
Did you have business income from a sole proprietor-
ship, partnership, or S corporation in which you mate-
rially participated? If so, you may qualify to use this
reduced tax rate. For details, see Schedule OR-PTE-FY
on our website or you can contact us to order it.
Note: If you elect to use this reduced tax rate for quali-
fying 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 elec
-
tion after your original return has been filed.
If you use Schedule OR-PTE-FY 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 or submit it at www.oregon.gov/dor;
click the link for Revenue Online and log in or create
an account.
21
Interest on certain installment sales. Did you
have installment sales that required you to pay
interest on the deferred tax liability for federal pur-
poses? If so, you must also compute interest for Oregon
using the same method as for federal. The annual inter-
est rate is 6 percent for 2023 and 8 percent for 2024.
22
Total tax recaptures from Schedule OR-ASC.
All tax recaptures are claimed on Schedule OR-
ASC. Enter the total from Schedule OR-ASC, line C5.
Include Schedule OR-ASC with your return.
Credits—Nonrefundable
Nonrefundable credits can’t be more than your Ore-
gon tax liability. Carryforward credits allow you to
claim unused amounts in a later year. Standard cred-
its can’t be used in any other year. For more informa-
tion about these and other nonrefundable credits, see
Schedule OR-ASC and OR-ASC-NP Instructions or
“Credits” in Publication OR-17.
150-101-040-1 (Rev. 03-20-24) 17
2023 Form OR-40 Instructions
25
Exemption credit. 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
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”
exemptions from lines 6a and 6b
plus the number of dependents
from line 6c.
1.
2. If your federal AGI is more than
$100,000, enter 0; otherwise,
enter the number of “Severely
disabled” exemptions from line
6a and 6b.
2.
3. If your federal AGI is more than
$100,000, enter 0; otherwise,
enter the number of exemptions
for children with a qualifying
disability from line 6d.
3.
4. Add lines 1, 2, and 3. 4.
5. Line 4 times $236. This is your
exemption credit.
5.
26
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 contri-
butions you made during 2023 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.
27
Total standard credits from Schedule OR-ASC.
All other standard credits are claimed on Sched-
ule OR-ASC. Enter the total from Schedule OR-ASC,
line D16. Include Schedule OR-ASC with your return.
30
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.
32
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 with-
held 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, 2024, 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. For withholding information, go to
www.oregon.gov/dor.
33
Amount applied from your prior year’s tax
refund. Enter the amount of any prior-year
refund you applied as a payment of 2023 estimated tax.
If we adjusted your applied refund, be sure to use the
adjusted amount. If you need to verify your applied
refund amount, log into or create your Revenue Online
account at www.oregon.gov/dor or contact us.
34
Estimated tax payments for 2023. Enter the
total estimated tax payments you made before
April 15, 2024. For calendar-year filers, these payments
were due April 18, 2023; June 15, 2023; September 15,
2023; and January 16, 2024. 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, 2024. Don’t include the
amount reported on line 33. If you need to verify your
estimated payments, log into or create your Revenue
Online account at www.oregon.gov/dor or contact us.
Refundable credits
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. Refund-
able credits not explained here are claimed on Schedule
OR-ASC.
For more information about refundable credits, see
Schedule OR-ASC and OR-ASC-NP Instructions or
“Credits” in Publication OR-17.
35
Tax payments from a pass-through entity (PTE).
If you're an owner of a PTE that paid estimated
tax for its owners, enter the amount of tax payments
made by the PTE on your behalf.
150-101-040-1 (Rev. 03-20-24) 18
2023 Form OR-40 Instructions
Note: Do not include the PTE elective tax (PTE-E tax)
credit on this line. Refer to Publication OR-17 for more
information about the PTE-E tax credit.
36
Earned income credit. Oregon’s earned
income credit is a percentage of the earned
income tax credit (EITC) claimed on your fed-
eral 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” fed-
eral return.
Note: If you can't claim the federal EITC or can only
claim a portion 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 the earned income credit for ITIN filers. See Sched-
ule OR-EIC-ITIN Instructions or Publication OR-17 for
additional information.
Use Table 6 and the following worksheet to figure your
credit.
Table 6. EIC percentage
Age of youngest dependent
at end of tax year
Percentage of
federal EITC
At least 3 years old, or no
dependents
9 percent (0.09)
Younger than 3 12 percent (0.12)
Earned income credit worksheet
1. Enter your federal EITC from Form
1040 or 1040-SR, line 27.
1.
2. Enter the percentage from the table
as a decimal.
2.
3. Line 1 times line 2. This is your
Oregon earned income credit.
3.
37
Oregon Kids Credit. The Oregon Kids Credit is
available for low-income taxpayers with depen-
dents age 5 or younger on their Oregon tax return.
Eligibility. To be eligible for the Oregon Kids Credit,
you must:
1. Have a filing status of single, married filing jointly,
head of household, or qualifying surviving spouse.
Those filing as married filing separately do not qual-
ify for this credit.
2. Have dependents age 5 or younger at the end of 2023
listed on your Oregon return.*
3. Have a qualifying income of under $30,000, includ-
ing Oregon additions and subtractions. See work-
sheet instructions below for more information. Use
the Oregon Kids Credit worksheet to figure your
credit.
Credit amount. The Oregon Kids Credit is up to $1,000
per qualifying dependent.
* Note for divorced, separated, or unmarried parents:
Special rules apply when the exemption for a child is
released by the parent with whom the child lives for
most of the year to the other (noncustodial) parent:
• If a child is listed as a dependent on your Oregon
return only because the custodial parent released the
child’s exemption to you, the child doesn’t qualify for
this credit.
• A child whose exemption was released to the non-
custodial parent, but who otherwise qualifies as your
dependent, qualifies for this credit even if the child
isn’t listed as your dependent on your Oregon return
due to the released exemption.
Instructions for Oregon Kids Credit worksheet.
Line 3. This is your qualifying income. If this line is
$30,000 or more, you can’t claim the Oregon Kids Credit.
Line 10. Your qualifying income includes losses
deducted from your federal AGI on your Form 1040, for
losses over $20,000. Enter losses claimed on your Form
1040 and Schedule OR-ASC (using subtraction codes
321, 355, 356, or 357), as listed on lines 10a through
10g, and the total of those losses on 10h. If the amount
shown on the referenced Form 1040 line is not a loss, do
not enter it on the worksheet. Enter all losses as positive
numbers.
Example 1. Colten reported additional income from
rental real estate on his Form 1040, Schedule 1, line 5 of
$8,000. He also reported his farm loss on his Form 1040,
Schedule 1, line 6 of $6,000. Colten enters 0 on line 10d
for rental real estate, as he did not have a loss reported
on his Form 1040 on Schedule 1, line 5. He enters 6,000
on line 10e, as he did report a farm loss on his Form
1040, Schedule 1, line 6. Colten enters his total losses of
$14,000 on line 10h. He enters 0 on line 10, since his total
losses minus 20,000 are less than 0.
Example 2. Michaela reported a business loss on her
Form 1040, Schedule 1, line 4 of ($15,500). She would
enter $15,500 on line 10b of the worksheet. She had a
rental real estate loss reported on her Form 1040, Sched-
ule 1, line 5 of ($8,000). She enters $8,000 on line 10d
of the worksheet. She has no other losses reported.
Michaela enters her total losses of $23,500 on line 10h.
She enters $3,500 on line 10 (23,500 - 20,000).
Line 10b. 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 subtrac-
tion is less than your income, you don't have a loss; skip
line 10b. Otherwise, subtract the income amount from
the subtraction amount and enter the result on line 10b.
150-101-040-1 (Rev. 03-20-24) 19
2023 Form OR-40 Instructions
Oregon Kids Credit Worksheet
Part A: Credit amount
1. Enter your income after subtractions
from Form OR-40, line 15.
1.
2.
2a. Did you claim any losses on
your Form 1040?
Yes No
2b. Did you enter an amount
greater than 0 on your Form
OR-40, line 13?
Yes No
If you answered no to both 2a and
2b, enter 0 on line 2 and continue.
Do not complete Part B: Loss
amount.
If you answered yes to either 2a or
2b, complete Part B: Loss amount
and enter the total from line 10 on
line 2.
2.
3. Line 1 plus line 2
Is line 3 $30,000 or more?
If yes, STOP. You can't claim the Oregon
Kids Credit.
If no, continue to line 4.
3.
4. Phaseout amount 4. $25,000
5. Line 3 minus line 4. If less than zero,
enter 0.
5.
6. Line 5 divided by $5,000. Round to two
decimal places.
6.
7. Credit amount before phaseout:
7a. Number of dependent
children age five or
younger at the end of
2023. Don't enter more
than 5.
7a.
7b. Maximum credit
amount per child.
7b. $1,000
Line 7a multiplied by line 7b.
7.
8. Credit reduction. Line 6 multiplied by
line 7.
8.
9. Line 7 minus line 8. This is your
Oregon Kids Credit.
9.
Enter the amount from line 9 on Form OR-40, line 37.
Part B: Loss amount
10. Enter your losses, as positive amounts,
from:
10a. Capital (loss) from
Form 1040, line 7
10a.
10b.
Business (loss) from
Form 1040, Schedule 1,
line 3. If you claimed
Oregon subtraction
code 359 or 385, see
instructions.
10b.
10c.
Other (loss) from Form
1040, Schedule 1, line 4.
10c.
10d.
Rental real estate, etc.
(loss) from Form 1040,
Schedule 1, line 5.
10d.
10e.
Farm (loss) from Form
1040, Schedule 1, line 6.
10e.
10f.
Net operating loss
from Form 1040,
Schedule 1, line 8a.
10f.
10g.
Losses from Schedule
OR-ASC, Section B
(codes 321, 355, 356,
and 357).
10g.
10h.
Add lines 10a through
10g.
10h.
Line 10h minus 20,000.
If less than zero,
enter 0.
10.
Enter the amount from line 10 on Part A, line 2.
38
Kicker (Oregon surplus) credit. The Oregon
surplus credit, 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 deter-
mines 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 as a refund-
able tax credit. If there’s no surplus, there’s no kicker.
Eligibility. To be eligible for a kicker, you must:
1. File your 2022 Oregon return before you file your
2023 return.
2. Have an Oregon tax liability for 2022.
3. File a 2023 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 per-
sonal income tax liability is your Oregon income tax
before all payments or credits other than the credit for
taxes paid to another state. For 2023, your kicker is 44.28
percent of your 2022 total Oregon personal income tax
liability.
150-101-040-1 (Rev. 03-20-24) 20
2023 Form OR-40 Instructions
Amended 2022 returns. If your 2022 return is amended
or adjusted after you file your 2023 return, we will auto-
matically adjust your kicker amount. If the changes to
your 2022 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. Personal income taxpayers may elect
to donate their kicker to the Oregon State School Fund
for public K-12 education. This election is irrevocable
after the due date of the original return. When you file
your return, you must choose to do one of the following:
• Claim all of your kicker credit; 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 credit on your
return. Then, once you receive it, use it to make your
donation. The Oregon State School Fund’s address is:
Oregon Department of Education
Attn: OFA Cashier
255 Capitol St NE
Salem OR 97301
Online assistance. Revenue Online can calculate your
kicker amount if:
• Your filing status was the same for 2022 and 2023, 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.
Kicker worksheet. This worksheet can help you calcu-
late your kicker amount. It’s divided into three parts:
Part A— Calculate your 2022 total personal income tax
liability and kicker amount.
Part B— Prorate your total personal income tax liabil-
ity, if necessary.
Part C— Add individual kicker amounts together for
joint 2023 returns, if necessary.
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. For most taxpayers, all
you need to do is multiply your 2022 total Oregon per-
sonal income tax liability times 0.4428. You can also use
Part A of the worksheet.
Change in filing or marital status. Some taxpayers
who filed a joint return for 2022 must prorate their
kicker based on their share of 2022 federal AGI. Some
taxpayers whose filing or marital status was different in
2022 may need to combine their kickers on a joint 2023
return. Use Table 7 to see if you need to prorate your
kicker using Part B and/or combine your kickers using
Part C.
Table 7. Prorated and/or combined kickers
Complete Parts A, B, and C if:
Your filing status in
And:
2022 was: 2023 is:
Joint Joint You were married in 2023
and you (or your spouse, or
both) had a different spouse
in 2022.
Non-joint Joint You were married in 2023 and
your spouse had a different
spouse in 2022.
Non-joint Joint You were married in 2023 and
neither of you were married
in 2022. (You may skip Part B)
Complete Parts A and B if:
Your filing status in
And:
2022 was: 2023 is:
Joint Non-joint You were divorced in 2022
or you’re married but filing
separate returns.
Joint Non-joint Your spouse died in 2022 and
their personal representative
or estate is filing a separate
2023 return on their behalf.
Optional: Complete Part A if:
Your filing status in
And:
2022 was: 2023 is:
Joint Joint You had the same spouse in
both 2022 and 2023.
Non-joint Non-joint
Joint Joint or
non-joint
Your spouse died in 2022 and
no separate 2023 return is
being filed on their behalf, or
your spouse died in 2023.
Deceased taxpayer. The surviving spouse of a deceased
taxpayer may claim the full amount of the kicker if a
joint return was filed for 2022. A deceased taxpayer’s
personal representative may file a 2023 return on the
taxpayer’s behalf to claim their kicker.
How do I find my 2022 total Oregon personal income
tax liability? Use Table 8 and your 2022 Oregon return
to locate 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.
150-101-040-1 (Rev. 03-20-24) 21
2023 Form OR-40 Instructions
Table 8. Where to find tax liability
If you filed: Tax before
credits:
Credits using code 802
or 815 from:
Form OR-40 Line 22 Schedule OR-ASC, Section C
Form OR-40-N Line 48
Schedule OR-ASC-NP,
Section E
Form OR-40-P Line 47
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
another state using code 802 or
815 (see Table 8).
2.
3. Line 1 minus line 2. This is your
total personal income tax liabil-
ity for 2022.
3.
4. Line 3 times 0.4428. Round to
the nearest dollar. This is your
kicker.
4.
Part B – Prorated kicker.
See Table 7. Complete lines 5 through 8 only if you filed
a joint return in 2022 and your 2023 filing status is non-
joint or joint but with a different spouse. Before you
start, determine your share of 2022 federal AGI.*
5. Federal AGI for 2022. Form
OR-40, line 7; Form OR-40-N or
OR-40-P line 29F.
5.
6. Your share of federal AGI for
2022.
6.
7. Line 6 divided by line 5. Round
to two decimal places.
7.
8. Line 4 times line 7. This is your
prorated kicker.
8.
Part C – Combined kicker.
Complete Part C only if you’re filing a joint return for
2023 and you and your spouse didn’t file a joint return
together for 2022.
9. Kicker amount from your
worksheet, line 4 (or line 8 if you
completed Part B).
9.
10. Your spouse’s kicker from their
worksheet, line 4 (or line 8, if
they completed Part B).
10.
11. Line 9 plus line 10. This is your
combined kicker.
11.
*Consider each spouse's individual income (such as
wages, pensions, or self-employment) and adjustments.
Use a reasonable method to divide joint income (such
as capital gains from the sale of jointly-owned property
or interest on joint bank accounts) and adjustments. If
the 2022 federal AGI on a joint return was zero or less,
but the Oregon tax liability was more than zero, contact
us for help.
Example 1: Hudson and Olivia each filed their 2022
Oregon return using the single filing status. Hudson’s
tax liability was $8,000 and he claimed a $500 credit
for income taxes paid to another state on Schedule OR-
ASC. Olivia’s tax liability was $3,000, and she paid state
income tax only to Oregon. Hudson and Olivia were
married in 2023 and are filing a joint Oregon return.
They each complete Part A of the worksheet as follows:
Hudson’s worksheet:
Part A:
1. Tax before credits $ 8,000
2. Credit for tax paid – 500
3. Total personal tax liability $ 7,500
4. Line 3 times 0.4428 $ 3,321
Olivia’s worksheet:
Part A:
1. Tax before credits $ 3,000
2. Credit for tax paid – 0
3. Total personal tax liability $ 3,000
4. Line 3 times 0.4428 $ 1,328
They skip Part B because neither one filed a joint return
for 2022. They complete Part C to find their combined
kicker:
9. Hudson’s kicker
line 4 of his worksheet $ 3,321
10. Olivia’s kicker from
line 4 of her worksheet $ 1,328
11. Line 9 plus line 10 $ 4,649
Hudson and Olivia’s combined kicker is $4,649.
Example 2: Ella and Emerson filed a joint 2022 Oregon
return. They were divorced in 2023 and are filing sepa-
rate returns. On their 2022 return, their tax before cred-
its was $6,500, and they had a $300 credit for income tax
they paid to another state. Their 2022 federal AGI was
$90,000; Ella’s share was $40,000 and Emerson’s share
was $50,000. Each completes Parts A and B of the work-
sheet to find their prorated kicker.
Ella’s worksheet:
Part A:
1. Tax before credits $ 6,500
2. Credit for tax paid – 300
3. Total personal tax liability $ 6,200
4. Line 3 times 0.4428 $ 2,745
Part B:
5. Federal AGI $ 90,000
6. Ella’s share of AGI $ 40,000
7. Line 6 divided by line 5 0.44
8. Line 4 times line 7 $ 1,208
150-101-040-1 (Rev. 03-20-24) 22
2023 Form OR-40 Instructions
Emerson’s worksheet:
Part A:
1. Tax before credits $ 6,500
2. Credit for tax paid – 300
3. Total personal tax liability $ 6,200
4 Line 3 times 0.4428 $ 2,745
Part B:
5. Federal AGI $ 90,000
6. Emerson’s share of AGI $ 50,000
7. Line 6 divided by line 5 0.56
8. Line 4 times line 7 $ 1,537
Ella’s prorated kicker is $1,208 and Emerson’s prorated
kicker is $1,537.
Example 3: Orlando and Cortney filed a joint Oregon
return in 2022. Their Oregon tax before credits was
$7,500, and they didn’t claim a credit for income taxes
paid to any other state. Their federal AGI was $80,000;
Cortney’s share was $48,000 and Orlando’s share was
$32,000. They were divorced in early 2023, and Cortney
married Justin later that year. Justin had filed a non-joint
Oregon return for 2022. His Oregon tax before credits
was $2,000 and he claimed a $200 credit for taxes paid to
another state. Orlando didn’t remarry in 2023. Orlando,
Cortney, and Justin figure their kickers as follows:
Orlando’s worksheet:
Part A:
1. Tax before credits $ 7,500
2. Credit for tax paid 0
3. Total personal tax liability $ 7,500
4. Line 3 times 0.4428 $ 3,321
Part B:
5. Federal AGI $ 80,000
6. Orlando’s share of AGI $ 32,000
7. Line 6 divided by line 5 0.40
8. Line 4 times line 7 $
1,328
Cortney’s worksheet:
Part A:
1. Tax before credits $ 7,500
2. Credit for tax paid 0
3. Total personal tax liability $ 7,500
4. Line 3 times 0.4428 $ 3,321
Part B:
5. Federal AGI $ 80,000
6. Cortney’s share of AGI $ 48,000
7. Line 6 divided by line 5 0.60
8. Line 4 times line 7 $ 1,993
Justin’s worksheet:
Part A:
1. Tax before credits $ 2,000
2. Credit for tax paid – 200
3. Total personal tax liability $ 1,800
4. Line 3 times 0.4428 $ 797
Justin skips Part B because he filed a non-joint return
for 2022. He and Cortney complete Part C:
9. Cortney’s kicker from
line 8 of her worksheet $ 1,993
10. Justin’s kicker from
line 4 of his worksheet $ 797
11. Line 9 plus line 10 $ 2,790
Cortney and Justin’s combined kicker is $2,790. Orlan-
do’s kicker is $1,328.
Claim your kicker credit. If you’re claiming your
kicker credit, enter the amount from line 4, line 8, or
line 11 of the worksheet, as applicable, on line 38.
Donate your kicker. If you elect to donate your kicker
to the Oregon State School Fund, enter 0 on line 38 and
see the instructions for line 55. Reminder: This elec-
tion is irrevocable after the due date of the original
return.
Note about offsets: If you claim the kicker credit and it
reduces your 2023 tax liability to zero, any excess will
be treated like a refund of overpaid tax. This means
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 remain-
ing amount donated to the Oregon State School Fund.
If this happens, we’ll send you a notice to let you know.
39
Total refundable credits from Schedule OR-ASC.
Enter your total refundable credits from Sched-
ule OR-ASC, line F7. Include Schedule OR-ASC with
your return.
Penalties and interest
43
Your 2023 tax must be paid by April 15, 2024,
even if you requested an extension of time to file
your return. Your 2023 return must be filed by April 15,
2024. If you requested an extension, your return must
be filed by October 15, 2024.
Round the total of penalties and interest to the near-
est whole dollar. For more information and examples
showing how penalties and interest are calculated, see
“Interest and penalties” in Publication OR-17.
150-101-040-1 (Rev. 03-20-24) 23
2023 Form OR-40 Instructions
Penalties
Penalty amounts are based on the tax after all credits
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 carry-
forward credits on line 31, then subtract the refundable
credit amounts on lines 36 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, 2024.
The penalty for failure to file is 20 percent of your tax
after all credits that wasn’t paid by April 15, 2024.
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, 2024, or
• You paid at least 90 percent of your tax after credits
by April 15, 2024, 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, 2024.
Failure to file and pay. If both penalties apply, your
total penalty will be 25 percent of your tax after all
credits that wasn’t paid by April 15, 2024.
First-time home buyer savings account (FTHBSA)
penalty for nonqualified withdrawal. Include a pen-
alty of 5 percent of the funds withdrawn from your
FTHBSA if you withdrew funds from your account for
a purpose other than pur chasing a home.
No penalty will be imposed if:
• The account holder:
— Dies.
— Files bankruptcy.
— Becomes permanently unable to regularly per-
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-
vided by law. Withdrawn funds that are subject to this
penalty also must be added back to Oregon income. See
this topic in “Additions” in Publication OR-17.
Interest on unpaid tax
You’ll owe interest on the amount of tax that wasn’t
paid by April 15, 2024. Interest starts accruing on
April16, 2024 and continues to accrue every day, includ-
ing the date of your payment.
Interest is figured daily, based on a 365-day year. The
annual interest rate for 2024 is 8 percent, or 0.0219 per-
cent per day.
To figure your interest, count the number of days start-
ing with April 16, 2024, and ending with the date of
your payment. Multiply your unpaid tax by the num-
ber 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, cal-
culate the interest based on the additional amount of
tax you must pay (line 5 of the Amended worksheet).
44
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 a refund.
See Form OR-10 to determine if you owe underpayment
interest or qualify for an exception. Download the form
from our website or contact us to order it.
If you owe underpayment interest, enter the amount
from line 4 of Form OR-10. If you qualify for an excep
-
tion, 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 work
-
sheets and any required statements with your records.
Amount due
46
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 line 46. 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 line 46 before you make your pay-
ment. For amended returns, pay the amount shown on
the Amended Worksheet, line 11.
150-101-040-1 (Rev. 03-20-24) 24
2023 Form OR-40 Instructions
Payment options
You may pay electronically from your checking or sav-
ings 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, 2024 esti-
mated 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 our website. Go
to www.oregon.gov/dor and click the link for Revenue
Online.
Direct debit may be available with 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 confir-
mation number. Keep this confirmation number as
proof of payment—don’t send it with your return.
To pay by credit card, go to www.oregon.gov/dor and
click the link for Revenue Online.
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 (2023).
— 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 pur-
ple ink or gel pens.
• Don’t send cash or a postdated check.
Form OR-40-V. Use the voucher only if you’re mak-
ing 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 pay-
ment plan for the amount you're unable to pay with
your return.
Refund
47
Refund. Enter your overpayment from line
41 minus any penalty or interest from line 45.
Note: If the amount on line 45 is more than the over-
payment on line 41, 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 college or MFS 529 sav-
ings 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.
48
Open estimated tax account. Enter the amount
of your refund you want to apply as a tax pay-
ment for a later year. This amount will be applied to
your open estimated tax account (to a year where you
will be filing a tax return). Generally, the payment will
be applied to the 2024 tax year, unless you're filing a
delinquent or amended return. For more information,
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.
150-101-040-1 (Rev. 03-20-24) 25
2023 Form OR-40 Instructions
49
Charitable checkoff. Enter the amount from line
30 of Schedule OR-DONATE. For more informa-
tion, see the schedule instructions. You can download
Schedule OR-DONATE from our website or you can
contact us to order it.
Note: If your refund—after any application to an open
estimated tax account—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.
50
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].
• Working Families Party of Oregon [code 507].
2. 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 to an open esti-
mated tax account 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.
51
Oregon college or MFS 529 savings plan. Enter
the amount from line 5 of Schedule OR-529. For
minimum deposit amounts and other information, see
the schedule instructions. You can download Sched-
ule OR-529 from our website or contact us to order it.
Note: If the amount of your refund—after any applica-
tion to an open estimated tax account, charitable check-
off 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 college or MFS 529 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.
53
Net refund. You must reduce your refund by
any amounts applied to your open estimated tax
account, charitable checkoff donations, political party
contributions, and Oregon college or MFS 529 savings
plan accounts. 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
54
Direct deposit. In most cases, we can deposit
your refund directly into your checking or sav-
ings 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.
150-101-040-1 (Rev. 03-20-24) 26
2023 Form OR-40 Instructions
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.
2. Check the appropriate box, either checking or sav-
ings, but not both.
3. Enter your nine-digit routing number. Routing
numbers begin with the digits 01 through 12, 21
through 32, or 61 through 72.
4. Enter your account number. Account numbers can
be up to 17 characters (both numbers and letters).
Don’t include hyphens, spaces, or special symbols.
5. Double-check the account and routing numbers.
These numbers can’t be changed after the return is
filed.
Kicker donation
55
Kicker Donation. You may choose to donate all
of your kicker to the Oregon State School Fund.
The election to donate your kicker cannot 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 38, your donation won’t be made.
To make the donation:
1. See the instructions for line 38 to calculate you kicker
amount.
2. Make sure that you’ve entered 0 on line 38.
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 not 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 authoriza-
tion, download Form OR-AUTH from our website or
contact us to order it.
Contact the following agencies to check the status of
your Oregon tax practitioner:
• State Board of Tax Practitioners at 503-378-4034
(Salem) for licensed tax consultants or preparers, or
go to www.oregon.gov/obtp.
• State Board of Accountancy at 503-378-4181 (Salem)
for public accountants and certified public accoun-
tants, 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.
Before you file
Copy of federal return. Before you assemble your Ore-
gon return, make a copy of both sides of your federal
Form 1040, 1040-SR, or 1040-NR, along with Schedules
1 through 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 pro-
cessing, 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 2023 form. For example, if
you’re filing Schedule OR-WFHDC, Schedule OR-A,
or Schedule OR-ASC, be sure that “2023 Schedule OR-
WFHDC”, "2023 Schedule OR-A", or "2023 Schedule
150-101-040-1 (Rev. 03-20-24) 27
2023 Form OR-40 Instructions
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. 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. Other Oregon schedules required to be included
with your return.
14. If you’re an RDP filing separately for Oregon, your
partner’s Oregon return.
15. Your federal return(s) and schedules.
Note: If you’re making an estimated tax payment for
2024 by check or money order, send the payment in a
separate envelope with a completed Form OR-40-V.
Don’t include your 2024 payment or voucher with your
2023 return.
Avoid processing delays
Type or clearly print your name, SSN, date of birth,
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 show-
ing 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
through 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 busi-
ness-size (4 × 9½ inches) or larger envelope with ade-
quate postage. Don’t use a smaller envelope—it delays
processing.
Tax return mailing addresses
Mail refund returns or
no-tax-due returns to:
REFUND
PO Box 14700
Salem OR 97309-0930
Mail tax-to-pay
returns to:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
150-101-040-1 (Rev. 03-20-24) 28
2023 Form OR-40 Instructions
2023 Tax Tables
for Form OR-40
S
Use column S if you are:
• Single.
• Married filing separately.
J
Use column J if you are:
• Married filing jointly.
• Head of household.
•
Surviving spouse.
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
0 – 20 0 0
20 – 50 2 2
50 – 100 4 4
100 – 200 7 7
200 – 300 12 12
300 – 400 17 17
400 – 500 21 21
500 – 600 26 26
600 – 700 31 31
700 – 800 36 36
800 – 900 40 40
900 – 1,000 45 45
1,000 – 1,100 50 50
1,100 – 1,200 55 55
1,200 – 1,300 59 59
1,300 – 1,400 64 64
1,400 – 1,500 69 69
1,500 – 1,600 74 74
1,600 – 1,700 78 78
1,700 – 1,800 83 83
1,800 – 1,900 88 88
1,900 – 2,000 93 93
2,000 – 2,100 97 97
2,100 – 2,200 102 102
2,200 – 2,300 107 107
2,300 – 2,400 112 112
2,400 – 2,500 116 116
2,500 – 2,600 121 121
2,600 – 2,700 126 126
2,700 – 2,800 131 131
2,800 – 2,900 135 135
2,900 – 3,000 140 140
3,000 – 3,100 145 145
3,100 – 3,200 150 150
3,200 – 3,300 154 154
3,300 – 3,400 159 159
3,400 – 3,500 164 164
3,500 – 3,600 169 169
3,600 – 3,700 173 173
3,700 – 3,800 178 178
3,800 – 3,900 183 183
3,900 – 4,000 188 188
$ 0 $ 4,000 $ 9,000 $ 14,000
$ 50
$ 1,000
$ 2,000
$ 3,000
$ 5,000
$ 6,000
$ 7,000
$ 8,000
$ 10,000
$ 11,000
$ 12,000
$ 13,000
$ 15,000
$ 16,000
$ 17,000
$ 18,000
4,000 – 4,100 192 192
4,100 – 4,200 199 197
4,200 – 4,300 206 202
4,300 – 4,400 212 207
4,400 – 4,500 219 211
4,500 – 4,600 226 216
4,600 – 4,700 233 221
4,700 – 4,800 239 226
4,800 – 4,900 246 230
4,900 – 5,000 253 235
5,000 – 5,100 260 240
5,100 – 5,200 266 245
5,200 – 5,300 273 249
5,300 – 5,400 280 254
5,400 – 5,500 287 259
5,500 – 5,600 293 264
5,600 – 5,700 300 268
5,700 – 5,800 307 273
5,800 – 5,900 314 278
5,900 – 6,000 320 283
6,000 – 6,100 327 287
6,100 – 6,200 334 292
6,200 – 6,300 341 297
6,300 – 6,400 347 302
6,400 – 6,500 354 306
6,500 – 6,600 361 311
6,600 – 6,700 368 316
6,700 – 6,800 374 321
6,800 – 6,900 381 325
6,900 – 7,000 388 330
7,000 – 7,100 395 335
7,100 – 7,200 401 340
7,200 – 7,300 408 344
7,300 – 7,400 415 349
7,400 – 7,500 422 354
7,500 – 7,600 428 359
7,600 – 7,700 435 363
7,700 – 7,800 442 368
7,800 – 7,900 449 373
7,900 – 8,000 455 378
8,000 – 8,100 462 382
8,100 – 8,200 469 388
8,200 – 8,300 476 395
8,300 – 8,400 482 402
8,400 – 8,500 489 409
8,500 – 8,600 496 415
8,600 – 8,700 503 422
8,700 – 8,800 509 429
8,800 – 8,900 516 436
8,900 – 9,000 523 442
9,000 – 9,100 530 449
9,100 – 9,200 536 456
9,200 – 9,300 543 463
9,300 – 9,400 550 469
9,400 – 9,500 557 476
9,500 – 9,600 563 483
9,600 – 9,700 570 490
9,700 – 9,800 577 496
9,800 – 9,900 584 503
9,900 – 10,000 590 510
10,000 – 10,100 597 517
10,100 – 10,200 604 523
10,200 – 10,300 611 530
10,300 – 10,400 620 537
10,400 – 10,500 629 544
10,500 – 10,600 638 550
10,600 – 10,700 646 557
10,700 – 10,800 655 564
10,800 – 10,900 664 571
10,900 – 11,000 673 577
11,000 – 11,100 681 584
11,100 – 11,200 690 591
11,200 – 11,300 699 598
11,300 – 11,400 708 604
11,400 – 11,500 716 611
11,500 – 11,600 725 618
11,600 – 11,700 734 625
11,700 – 11,800 743 631
11,800 – 11,900 751 638
11,900 – 12,000 760 645
12,000 – 12,100 769 652
12,100 – 12,200 778 658
12,200 – 12,300 786 665
12,300 – 12,400 795 672
12,400 – 12,500 804 679
12,500 – 12,600 813 685
12,600 – 12,700 821 692
12,700 – 12,800 830 699
12,800 – 12,900 839 706
12,900 – 13,000 848 712
13,000 – 13,100 856 719
13,100 – 13,200 865 726
13,200 – 13,300 874 733
13,300 – 13,400 883 739
13,400 – 13,500 891 746
13,500 – 13,600 900 753
13,600 – 13,700 909 760
13,700 – 13,800 918 766
13,800 – 13,900 926 773
13,900 – 14,000 935 780
14,000 – 14,100 944 787
14,100 – 14,200 953 793
14,200 – 14,300 961 800
14,300 – 14,400 970 807
14,400 – 14,500 979 814
14,500 – 14,600 988 820
14,600 – 14,700 996 827
14,700 – 14,800 1,005 834
14,800 – 14,900 1,014 841
14,900 – 15,000 1,023 847
15,000 – 15,100 1,031 854
15,100 – 15,200 1,040 861
15,200 – 15,300 1,049 868
15,300 – 15,400 1,058 874
15,400 – 15,500 1,066 881
15,500 – 15,600 1,075 888
15,600 – 15,700 1,084 895
15,700 – 15,800 1,093 901
15,800 – 15,900 1,101 908
15,900 – 16,000 1,110 915
16,000 – 16,100 1,119 922
16,100 – 16,200 1,128 928
16,200 – 16,300 1,136 935
16,300 – 16,400 1,145 942
16,400 – 16,500 1,154 949
16,500 – 16,600 1,163 955
16,600 – 16,700 1,171 962
16,700 – 16,800 1,180 969
16,800 – 16,900 1,189 976
16,900 – 17,000 1,198 982
17,000 – 17,100 1,206 989
17,100 – 17,200 1,215 996
17,200 – 17,300 1,224 1,003
17,300 – 17,400 1,233 1,009
17,400 – 17,500 1,241 1,016
17,500 – 17,600 1,250 1,023
17,600 – 17,700 1,259 1,030
17,700 – 17,800 1,268 1,036
17,800 – 17,900 1,276 1,043
17,900 – 18,000 1,285 1,050
18,000 – 18,100 1,294 1,057
18,100 – 18,200 1,303 1,063
18,200 – 18,300 1,311 1,070
18,300 – 18,400 1,320 1,077
18,400 – 18,500 1,329 1,084
18,500 – 18,600 1,338 1,090
18,600 – 18,700 1,346 1,097
18,700 – 18,800 1,355 1,104
18,800 – 18,900 1,364 1,111
18,900 – 19,000 1,373 1,117
150-101-040-1 (Rev. 03-20-24) 29
2023 Form OR-40 Instructions
2023 Tax Tables
for Form OR-40
S
Use column S if you are:
• Single.
• Married filing separately.
J
Use column J if you are:
• Married filing jointly.
• Head of household.
•
Surviving spouse.
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
19,000 – 19,100 1,381 1,124
19,100 – 19,200 1,390 1,131
19,200 – 19,300 1,399 1,138
19,300 – 19,400 1,408 1,144
19,400 – 19,500 1,416 1,151
19,500 – 19,600 1,425 1,158
19,600 – 19,700 1,434 1,165
19,700 – 19,800 1,443 1,171
19,800 – 19,900 1,451 1,178
19,900 – 20,000 1,460 1,185
20,000 – 20,100 1,469 1,192
20,100 – 20,200 1,478 1,198
20,200 – 20,300 1,486 1,205
20,300 – 20,400 1,495 1,212
20,400 – 20,500 1,504 1,219
20,500 – 20,600 1,513 1,228
20,600 – 20,700 1,521 1,237
20,700 – 20,800 1,530 1,246
20,800 – 20,900 1,539 1,254
20,900 – 21,000 1,548 1,263
21,000 – 21,100 1,556 1,272
21,100 – 21,200 1,565 1,281
21,200 – 21,300 1,574 1,289
21,300 – 21,400 1,583 1,298
21,400 – 21,500 1,591 1,307
21,500 – 21,600 1,600 1,316
21,600 – 21,700 1,609 1,324
21,700 – 21,800 1,618 1,333
21,800 – 21,900 1,626 1,342
21,900 – 22,000 1,635 1,351
22,000 – 22,100 1,644 1,359
22,100 – 22,200 1,653 1,368
22,200 – 22,300 1,661 1,377
22,300 – 22,400 1,670 1,386
22,400 – 22,500 1,679 1,394
22,500 – 22,600 1,688 1,403
22,600 – 22,700 1,696 1,412
22,700 – 22,800 1,705 1,421
22,800 – 22,900 1,714 1,429
22,900 – 23,000 1,723 1,438
23,000 – 23,100 1,731 1,447
23,100 – 23,200 1,740 1,456
23,200 – 23,300 1,749 1,464
23,300 – 23,400 1,758 1,473
23,400 – 23,500 1,766 1,482
23,500 – 23,600 1,775 1,491
23,600 – 23,700 1,784 1,499
23,700 – 23,800 1,793 1,508
23,800 – 23,900 1,801 1,517
23,900 – 24,000 1,810 1,526
$ 19,000 $ 24,000 $ 29,000 $ 34,000
$ 20,000
$ 21,000
$ 22,000
$ 23,000
$ 25,000
$ 26,000
$ 27,000
$ 28,000
$ 30,000
$ 31,000
$ 32,000
$ 33,000
$ 35,000
$ 36,000
$ 37,000
$ 38,000
24,000 – 24,100 1,819 1,534
24,100 – 24,200 1,828 1,543
24,200 – 24,300 1,836 1,552
24,300 – 24,400 1,845 1,561
24,400 – 24,500 1,854 1,569
24,500 – 24,600 1,863 1,578
24,600 – 24,700 1,871 1,587
24,700 – 24,800 1,880 1,596
24,800 – 24,900 1,889 1,604
24,900 – 25,000 1,898 1,613
25,000 – 25,100 1,906 1,622
25,100 – 25,200 1,915 1,631
25,200 – 25,300 1,924 1,639
25,300 – 25,400 1,933 1,648
25,400 – 25,500 1,941 1,657
25,500 – 25,600 1,950 1,666
25,600 – 25,700 1,959 1,674
25,700 – 25,800 1,968 1,683
25,800 – 25,900 1,976 1,692
25,900 – 26,000 1,985 1,701
26,000 – 26,100 1,994 1,709
26,100 – 26,200 2,003 1,718
26,200 – 26,300 2,011 1,727
26,300 – 26,400 2,020 1,736
26,400 – 26,500 2,029 1,744
26,500 – 26,600 2,038 1,753
26,600 – 26,700 2,046 1,762
26,700 – 26,800 2,055 1,771
26,800 – 26,900 2,064 1,779
26,900 – 27,000 2,073 1,788
27,000 – 27,100 2,081 1,797
27,100 – 27,200 2,090 1,806
27,200 – 27,300 2,099 1,814
27,300 – 27,400 2,108 1,823
27,400 – 27,500 2,116 1,832
27,500 – 27,600 2,125 1,841
27,600 – 27,700 2,134 1,849
27,700 – 27,800 2,143 1,858
27,800 – 27,900 2,151 1,867
27,900 – 28,000 2,160 1,876
28,000 – 28,100 2,169 1,884
28,100 – 28,200 2,178 1,893
28,200 – 28,300 2,186 1,902
28,300 – 28,400 2,195 1,911
28,400 – 28,500 2,204 1,919
28,500 – 28,600 2,213 1,928
28,600 – 28,700 2,221 1,937
28,700 – 28,800 2,230 1,946
28,800 – 28,900 2,239 1,954
28,900 – 29,000 2,248 1,963
29,000 – 29,100 2,256 1,972
29,100 – 29,200 2,265 1,981
29,200 – 29,300 2,274 1,989
29,300 – 29,400 2,283 1,998
29,400 – 29,500 2,291 2,007
29,500 – 29,600 2,300 2,016
29,600 – 29,700 2,309 2,024
29,700 – 29,800 2,318 2,033
29,800 – 29,900 2,326 2,042
29,900 – 30,000 2,335 2,051
30,000 – 30,100 2,344 2,059
30,100 – 30,200 2,353 2,068
30,200 – 30,300 2,361 2,077
30,300 – 30,400 2,370 2,086
30,400 – 30,500 2,379 2,094
30,500 – 30,600 2,388 2,103
30,600 – 30,700 2,396 2,112
30,700 – 30,800 2,405 2,121
30,800 – 30,900 2,414 2,129
30,900 – 31,000 2,423 2,138
31,000 – 31,100 2,431 2,147
31,100 – 31,200 2,440 2,156
31,200 – 31,300 2,449 2,164
31,300 – 31,400 2,458 2,173
31,400 – 31,500 2,466 2,182
31,500 – 31,600 2,475 2,191
31,600 – 31,700 2,484 2,199
31,700 – 31,800 2,493 2,208
31,800 – 31,900 2,501 2,217
31,900 – 32,000 2,510 2,226
32,000 – 32,100 2,519 2,234
32,100 – 32,200 2,528 2,243
32,200 – 32,300 2,536 2,252
32,300 – 32,400 2,545 2,261
32,400 – 32,500 2,554 2,269
32,500 – 32,600 2,563 2,278
32,600 – 32,700 2,571 2,287
32,700 – 32,800 2,580 2,296
32,800 – 32,900 2,589 2,304
32,900 – 33,000 2,598 2,313
33,000 – 33,100 2,606 2,322
33,100 – 33,200 2,615 2,331
33,200 – 33,300 2,624 2,339
33,300 – 33,400 2,633 2,348
33,400 – 33,500 2,641 2,357
33,500 – 33,600 2,650 2,366
33,600 – 33,700 2,659 2,374
33,700 – 33,800 2,668 2,383
33,800 – 33,900 2,676 2,392
33,900 – 34,000 2,685 2,401
34,000 – 34,100 2,694 2,409
34,100 – 34,200 2,703 2,418
34,200 – 34,300 2,711 2,427
34,300 – 34,400 2,720 2,436
34,400 – 34,500 2,729 2,444
34,500 – 34,600 2,738 2,453
34,600 – 34,700 2,746 2,462
34,700 – 34,800 2,755 2,471
34,800 – 34,900 2,764 2,479
34,900 – 35,000 2,773 2,488
35,000 – 35,100 2,781 2,497
35,100 – 35,200 2,790 2,506
35,200 – 35,300 2,799 2,514
35,300 – 35,400 2,808 2,523
35,400 – 35,500 2,816 2,532
35,500 – 35,600 2,825 2,541
35,600 – 35,700 2,834 2,549
35,700 – 35,800 2,843 2,558
35,800 – 35,900 2,851 2,567
35,900 – 36,000 2,860 2,576
36,000 – 36,100 2,869 2,584
36,100 – 36,200 2,878 2,593
36,200 – 36,300 2,886 2,602
36,300 – 36,400 2,895 2,611
36,400 – 36,500 2,904 2,619
36,500 – 36,600 2,913 2,628
36,600 – 36,700 2,921 2,637
36,700 – 36,800 2,930 2,646
36,800 – 36,900 2,939 2,654
36,900 – 37,000 2,948 2,663
37,000 – 37,100 2,956 2,672
37,100 – 37,200 2,965 2,681
37,200 – 37,300 2,974 2,689
37,300 – 37,400 2,983 2,698
37,400 – 37,500 2,991 2,707
37,500 – 37,600 3,000 2,716
37,600 – 37,700 3,009 2,724
37,700 – 37,800 3,018 2,733
37,800 – 37,900 3,026 2,742
37,900 – 38,000 3,035 2,751
38,000 – 38,100 3,044 2,759
38,100 – 38,200 3,053 2,768
38,200 – 38,300 3,061 2,777
38,300 – 38,400 3,070 2,786
38,400 – 38,500 3,079 2,794
38,500 – 38,600 3,088 2,803
38,600 – 38,700 3,096 2,812
38,700 – 38,800 3,105 2,821
38,800 – 38,900 3,114 2,829
38,900 – 39,000 3,123 2,838
150-101-040-1 (Rev. 03-20-24) 30
2023 Form OR-40 Instructions
2023 Tax Tables
for Form OR-40
S
Use column S if you are:
• Single.
• Married filing separately.
J
Use column J if you are:
• Married filing jointly.
• Head of household.
•
Surviving spouse.
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
If income from
Form OR-40,
line 19 is:
And you
use column:
At
least:
But
less
than:
S J
Your tax is:
39,000 – 39,100 3,131 2,847
39,100 – 39,200 3,140 2,856
39,200 – 39,300 3,149 2,864
39,300 – 39,400 3,158 2,873
39,400 – 39,500 3,166 2,882
39,500 – 39,600 3,175 2,891
39,600 – 39,700 3,184 2,899
39,700 – 39,800 3,193 2,908
39,800 – 39,900 3,201 2,917
39,900 – 40,000 3,210 2,926
40,000 – 40,100 3,219 2,934
40,100 – 40,200 3,228 2,943
40,200 – 40,300 3,236 2,952
40,300 – 40,400 3,245 2,961
40,400 – 40,500 3,254 2,969
40,500 – 40,600 3,263 2,978
40,600 – 40,700 3,271 2,987
40,700 – 40,800 3,280 2,996
40,800 – 40,900 3,289 3,004
40,900 – 41,000 3,298 3,013
41,000 – 41,100 3,306 3,022
41,100 – 41,200 3,315 3,031
41,200 – 41,300 3,324 3,039
41,300 – 41,400 3,333 3,048
41,400 – 41,500 3,341 3,057
41,500 – 41,600 3,350 3,066
41,600 – 41,700 3,359 3,074
41,700 – 41,800 3,368 3,083
41,800 – 41,900 3,376 3,092
41,900 – 42,000 3,385 3,101
$ 39,000 $ 42,000 $ 45,000 $ 48,000
$ 40,000
$ 41,000
$ 43,000
$ 44,000
$ 46,000
$ 47,000
$ 49,000
42,000 – 42,100 3,394 3,109
42,100 – 42,200 3,403 3,118
42,200 – 42,300 3,411 3,127
42,300 – 42,400 3,420 3,136
42,400 – 42,500 3,429 3,144
42,500 – 42,600 3,438 3,153
42,600 – 42,700 3,446 3,162
42,700 – 42,800 3,455 3,171
42,800 – 42,900 3,464 3,179
42,900 – 43,000 3,473 3,188
43,000 – 43,100 3,481 3,197
43,100 – 43,200 3,490 3,206
43,200 – 43,300 3,499 3,214
43,300 – 43,400 3,508 3,223
43,400 – 43,500 3,516 3,232
43,500 – 43,600 3,525 3,241
43,600 – 43,700 3,534 3,249
43,700 – 43,800 3,543 3,258
43,800 – 43,900 3,551 3,267
43,900 – 44,000 3,560 3,276
44,000 – 44,100 3,569 3,284
44,100 – 44,200 3,578 3,293
44,200 – 44,300 3,586 3,302
44,300 – 44,400 3,595 3,311
44,400 – 44,500 3,604 3,319
44,500 – 44,600 3,613 3,328
44,600 – 44,700 3,621 3,337
44,700 – 44,800 3,630 3,346
44,800 – 44,900 3,639 3,354
44,900 – 45,000 3,648 3,363
45,000 – 45,100 3,656 3,372
45,100 – 45,200 3,665 3,381
45,200 – 45,300 3,674 3,389
45,300 – 45,400 3,683 3,398
45,400 – 45,500 3,691 3,407
45,500 – 45,600 3,700 3,416
45,600 – 45,700 3,709 3,424
45,700 – 45,800 3,718 3,433
45,800 – 45,900 3,726 3,442
45,900 – 46,000 3,735 3,451
46,000 – 46,100 3,744 3,459
46,100 – 46,200 3,753 3,468
46,200 – 46,300 3,761 3,477
46,300 – 46,400 3,770 3,486
46,400 – 46,500 3,779 3,494
46,500 – 46,600 3,788 3,503
46,600 – 46,700 3,796 3,512
46,700 – 46,800 3,805
3,521
46,800 – 46,900 3,814 3,529
46,900 – 47,000 3,823 3,538
47,000 – 47,100 3,831 3,547
47,100 – 47,200 3,840 3,556
47,200 – 47,300 3,849 3,564
47,300 – 47,400 3,858 3,573
47,400 – 47,500 3,866 3,582
47,500 – 47,600 3,875 3,591
47,600 – 47,700 3,884 3,599
47,700 – 47,800 3,893 3,608
47,800 – 47,900 3,901 3,617
47,900 – 48,000 3,910 3,626
48,000 – 48,100 3,919 3,634
48,100 – 48,200 3,928 3,643
48,200 – 48,300 3,936 3,652
48,300 – 48,400 3,945 3,661
48,400 – 48,500 3,954 3,669
48,500 – 48,600 3,963 3,678
48,600 – 48,700 3,971 3,687
48,700 – 48,800 3,980 3,696
48,800 – 48,900 3,989 3,704
48,900 – 49,000 3,998 3,713
49,000 – 49,100 4,006 3,722
49,100 – 49,200 4,015 3,731
49,200 – 49,300 4,024 3,739
49,300 – 49,400 4,033 3,748
49,400 – 49,500 4,041 3,757
49,500 – 49,600 4,050 3,766
49,600 – 49,700 4,059 3,774
49,700 – 49,800 4,068 3,783
49,800 – 49,900 4,076 3,792
49,900 – 50,000 4,085 3,801
2023 Tax rate charts
Chart S: For persons filing single or married/RDP filing separately—
If your taxable income is $50,000 or more but not over $125,000 .....your tax is $4,090 plus 8.75% of excess over $50,000
If your taxable income is over $125,000 ..................................................... your tax is $10,652 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 $3,805 plus 8.75% of excess over $50,000
If your taxable income is over $250,000.....................................................your tax is $21,305 plus 9.9% of excess over $250,000