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                                    Form OR-EF Instructions

General information                                               Don’t enter cents. You must round off cents to the nearest 
                                                                  dollar. For example, $99.49 becomes $99, and $99.50 becomes 
To electronically sign a federal tax return, taxpayers must       $100.
use federal Form 8879, IRS e-file Signature Authorization, 
and generate a federal personal identification number (PIN).      Part II—Direct deposit or direct debit
Oregon accepts the use of a federal PIN signature as signing 
                                                                  Direct deposit or direct debit is voluntary and applies only to 
the Oregon return. Don’t use Form OR-EF if using a federal 
                                                                  the current return. If you want your refund directly depos-
PIN signature. 
                                                                  ited into your bank account or another financial institution, 
If a return isn’t signed electronically by using federal Form     or if you want to make your return payment directly from 
8879, the taxpayer must use Form OR-EF to electronically          your checking or savings account, complete Part II before 
sign their Oregon return. Form OR-EF must be signed and           transmitting your return. You can obtain the routing num-
retained by the taxpayer and tax preparer. Don’t mail Form        ber and account number from a check, a statement, or your 
OR-EF or attachments to us unless we request you to do so.        financial institution.
                                                                  Line 3. The routing number must be nine digits and begin with 
Use Form OR-EF to:
                                                                  the numbers 01 through 12, 21 through 32, or 61 through 72. 
•  Certify the taxpayer’s e-file income tax return is true, cor-
                                                                  Line 4. The account number can be up to 17 characters (both 
 rect, and complete.
                                                                  numbers and letters).  Don’t include  hyphens, spaces, or 
•  Authorize the electronic return originator (ERO) to transmit 
                                                                  special symbols.  
 the return via a third-party transmitter on behalf of the 
 taxpayer.
•  Authorize us to inform the ERO when a taxpayer’s return        Part III—Declaration of taxpayer(s)
 is accepted.                                                     Line 6. Check one of the boxes, sign and date the form, or 
•  Provide us with the taxpayer’s consent to direct deposit       use your PIN.
 any refund or direct debit any return payment.
                                                                  Part IV—Declaration of ERO or paid preparer
Use Form OR-EF if:
                                                                  The ERO or paid preparer is required to sign Form OR-EF 
•  The federal return attached to the electronically filed Oregon and also must keep it, along with any required attachments, 
 return is different than the federal return electronically       for three years from the due date or the date the return is 
 filed with the IRS.                                              filed, whichever is later.
•  Filing an “unlinked return” or the federal return wasn’t 
 electronically filed.
                                                                  What to do if you make changes to Form OR-EF
                                                                  If the ERO makes changes to your return after you have 
Form OR-EF instructions                                           signed Form OR-EF but before it is transmitted, you must 
                                                                  complete and sign a corrected Form OR-EF if:
Name, address, and SSN. Be sure to use your current name, 
address, and SSN. Print or type your information in the space     •  The Oregon taxable income changes; or
provided.                                                         •  The net tax, state refund, or amount owed changes by more 
                                                                  than $14.
PO Box. If you receive your mail at a post office box or personal 
mail box (PMB), enter the PO Box or PMB number instead of         Initial any minor changes made to Form OR-EF. Don’t mail 
your address. The address must match the address shown            the corrected Form OR-EF or attachments unless we ask 
on the electronically filed return.                               for them.
SSN. Be sure to enter your SSN in the space provided. If 
you file a joint return, list the SSNs in the same order as on    Do you have questions or need help?
the return.
                                                                    www.oregon.gov/dor
Part I—Tax return information                                     503-378-4988 or 800-356-4222
                                                                  questions.dor@ dor.oregon.gov
Lines 1–2. Complete one of these lines. Fill in your refund 
or the amount you owe from the corresponding lines of the         Contact us for ADA accommodations or assistance in other 
electronic return.                                                languages.

150-101-339-1 (Rev. 08-18-23)                  Page 1 of 1






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