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2023 Oregon Income Tax

Form OR-40 Instructions

Full-year Resident

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.

• 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.

www.oregon.gov/dor

150-101-040-1 (Rev. 11-01-23)

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Contents

Electronic filing ................................................................. 3 Form OR-40 line instructions ........................................ 13
Federal tax law .................................................................. 3 Additions ..................................................................... 13
New information ............................................................... 4 Subtractions ................................................................. 13
Important reminders ........................................................ 4 Deductions .................................................................. 15
General information ......................................................... 5 Oregon tax ....................................................................16
Do I need to file an Oregon return? .......................... 5 Credits—nonrefundable ............................................16
Residency ....................................................................... 5 Tax payments .............................................................. 17
What form do I use? ..................................................... 6 Refundable credits ..................................................... 17
Military personnel ....................................................... 6 Penalties and interest ................................................. 22
What if I need more time to file?................................ 6 Amount due ................................................................ 23
Penalties ......................................................................... 7 Payment options ......................................................... 24
2024 estimated tax ........................................................ 7 Refund.......................................................................... 24
What if I need to change my return after filing? .... 7 Direct deposit .............................................................. 25
General instructions for Form OR-40 ............................. 9 Before you file ............................................................. 26
Check the boxes ............................................................ 9 Avoid processing delays ............................................ 27
Name and address ....................................................... 9 Tax return mailing addresses ................................... 27
Filing status ..................................................................10 Tax tables ......................................................................... 28
Exemptions ...................................................................10 Tax rate charts ................................................................. 30

Do you have questions or need help?

Internet Phone
www.oregon.gov/dor
503-378-4988 or 800-356-4222
• Download forms, instructions, and publications.
• Access additional information not included in these Monday–Friday, 7:30 a.m.– 5 p.m.
instructions. Closed Thursdays from 9–11 a.m. Closed holidays.
Wait times may vary.
Revenue Online
Contact us for ADA accommodations or assistance in
www.oregon.gov/dor (click on Revenue Online) other languages.
• Securely communicate with us.
• Check your refund status.
• Make or schedule payments. In person
• View your account history.
Offices are located in Salem, Portland, Eugene, Bend,
• Find out how much you owe.
Gresham, and Medford. Find hours and directions to
• File an appeal.
our offices on our website.
• View letters and your Form 1099-G, if applicable.
Our main office is located at:
Email or write 955 Center St NE
Salem, OR 97301-2555
questions.dor@dor.oregon.gov
preguntas.dor@dor.oregon.gov
Taxpayer Advocacy
Oregon Department of Revenue
955 Center St NE If you think you are not being treated fairly, or if you
Salem OR 97301-2555 have a problem or complaint, please contact the Office
• Include your name and daytime phone number. of the Taxpayer Advocate for assistance.
• Include the last four digits of your SSN or ITIN.
503-945-8700
To request printed forms or publications:
Forms TTY: We accept all relay calls.
Oregon Department of Revenue taxpayer.advocate@dor.oregon.gov
PO Box 14999
Salem OR 97309-0990
Photo on cover: Walkway under the South Falls of Silver Falls State Park near Silverton.
150-101-040-1 (Rev. 11-01-23) 2 2023 Form OR-40 Instructions

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Electronic filing

E-filing is the fastest way to file your return and receive 1. Ask your tax preparer.
your refund. The speed and accuracy of computers If your tax preparer is an authorized IRS e-file pro-
allow electronic returns to be received and processed vider, your preparer can electronically file your fed-
faster than paper returns, greatly reducing errors and eral and Oregon returns. Many Tax-Aide and Tax
delays. E-filing uses secure technology to ensure the Counseling for the Elderly (TCE) sites set up by the
safety of your personal information when it’s sent to IRS are authorized IRS e-file providers.
the IRS and the Department of Revenue. 2. Use online tax preparation software.
Oregon participates in the IRS Federal/State E-file pro- You can file your federal and state returns from
your home, work, or library computer using Oregon-
gram. This program allows you to electronically file
approved online tax preparation products. Go to our
both your federal and Oregon returns at the same time.
website at www.oregon.gov/dor/e-filing for a list of
If you’ve already filed your federal return, you can still tax preparation products to use in preparing your
electronically file your Oregon return. federal and Oregon returns.
If you haven’t tried e-file yet, why not this year? Join You may be eligible for free e-file. Several tax
more than 1.8 million other Oregon taxpayers who preparation software providers offer free online
electronically file their Oregon returns. electronic tax filing. For free online tax preparation
You can take advantage of e-file in one of two ways: programs, go to www.oregon.gov/dor/e-filing.

Federal tax law

No extension to pay. Oregon doesn’t allow an exten- Section 139A , the tax exemption for federal subsidies
sion of time to pay your tax, even if the IRS allows an for employer prescription drug plans. If you have this
extension. Your 2023 Oregon tax is due April 15, 2024. type of business income, you’ll have an addition on
your Oregon return.
Federal law connection. Oregon has a rolling tie to
changes made to the definition of federal taxable Oregon is disconnected from IRC Section 529 tax
income, with the exceptions noted below. For all other exemption for earnings on college savings plan funds
purposes, Oregon is tied to federal income tax laws as used for K-12 tuition. Oregon College and MFS 529 Sav-
amended and in effect on December 31, 2022. ings Plans may be used for higher education expenses
only. If you based a previous subtraction or credit on
Oregon exceptions to federal law. Oregon is discon-
contributions that are withdrawn and used for K-12
nected from the business income deduction allowed
tuition, you'll have an addition or tax recapture on your
by Section 199A of the Internal Revenue Code (IRC).
Oregon return.
Due to the way Oregon’s returns are designed, no addi-
tion is required. Oregon is also disconnected from IRC

150-101-040-1 (Rev. 11-01-23) 3 2023 Form OR-40 Instructions

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New information

Oregon Kids Credit. A new refundable tax credit is of the subtraction. See “Subtractions” in Publication
available to certain taxpayers with a qualifying child OR-17 for more information.
age 5 or younger. See instructions for line 37.
Pass-through entity elective tax. There is now a sub-
Paid Leave Oregon benefits. Oregon’s new program traction available for refunds of the elective tax that
providing medical, family, and safe leave began pay- were passed through to you and included as income on
ing benefits September 3, 2023. Changes to your return your federal return. See “Subtractions” in Publication
may be necessary if you received benefits under the OR-17 for more information.
program. See “Subtractions” in Publication OR-17 for Forest conservation credit. A new tax credit is avail-
more information. able to small forestland owners that choose to create a
National Guard subtraction. Pay for active service in forest conservation area. The forest conservation area
the National Guard can now generally be subtracted requires restrictions on harvest to be followed for 50
from taxable income if the service is authorized by the years. See “Carryforward credits” in Publication OR-17
Governor. This change also applies retroactively to tax for additional information.
years 2021 and 2022. If you received National Guard Agricultural Employer Overtime Tax Credit. A refund-
pay during those years, you will need to amend your able credit is available for employers who pay overtime
return to take advantage of the subtraction. See “Mili- to their agricultural workers. Employers must apply
tary personnel filing information” in Publication OR-17 for the credit in January for overtime wages paid in
for more information the prior year, and they must receive notification of the
Casualty loss from state-declared emergency. If you credit amount from the Department of Revenue before
experienced a loss in Oregon due to a state-declared the credit can be claimed. See “Refundable credits” in
emergency and weren’t able to deduct it on your fed eral Publication OR-17 for more information.
return, you may be able to take a subtraction on your Federal tax liability subtraction. The 2023 federal tax
Oregon return. This subtraction applies to tax years subtraction limit is $7,800 ($3,900 for married filing
2020, 2021, and 2022, as well as future years. If you meet separately). It may be limited further based on your
the requirements for the subtraction for those years, adjusted gross income (AGI). See instructions for
you’ll need to amend your return to take advantage line 10.

Important reminders

Revenue Online. Revenue Online provides convenient, OR-ASC. Without this information, we may disallow
secure access to tools for managing your Oregon tax or adjust your claim. Schedule OR-ASC and Publica-
account. To set up your Revenue Online account, go to tion OR-CODES are available at www.oregon.gov/dor/
www.oregon.gov/dor and click on “Revenue Online.” forms or you can contact us to order them.
Federal return. You must include a copy of your fed-
Publication OR-17. See Publication OR-17 for more
eral Form 1040 or 1040-SR and Schedules 1 through 3
information about filing and personal income tax laws.
(if applicable), 1040-X, or 1040-NR with your Oregon
It is available at www.oregon.gov/dor/forms.
return. Without this information, we may disallow or
adjust items claimed on your Oregon return. Data security breaches. Tax professionals suffering
Schedule OR-ASC. If you’re claiming an addition, sub- a data breach associated with tax return preparation
traction, tax recapture, or credit using a code listed in must report the breach promptly to us. See our website
Publication OR-CODES, you must include Schedule for additional information.

150-101-040-1 (Rev. 11-01-23) 4 2023 Form OR-40 Instructions

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General information

return included to ensure smooth processing. If you
Do I need to file an Oregon return? don’t have a federal filing requirement, create a substi-
tute return and check the “calculated using ‘as-if’ fed-
You need to file if your gross income is more than the
eral return” box on your return.
amount shown below for your filing status.
Returns mailed closer to April 15, when we receive the
Table 1. Filing thresholds
most returns, can take longer to process.
Amounts apply to full-year residents only. Also, returns that require additional review can take
Number of boxes And your more time to process. Typical reasons for additional
Your filing checked on line gross income review include: incomplete documentation, iden-
status is: 17 of return: is more than: tity verification needed, claiming the working fam-
Dependent Any $1,250* ily household and dependent care credit, proof of tax
0 $7,305 withheld needed, etc.
Single 1 $8,505 To check the status of your refund, click on “Where’s
2 $9,705 my refund?” at www.oregon.gov/dor/personal.
0 $14,605
1 $15,605 What income does Oregon tax?
Married filing
2 $16,605
3 $17,605 An Oregon resident is taxed on
jointly all income, including
income from outside the state. A nonresident of Oregon
4 $18,605
is taxed only on income from Oregon sources.
0 $7,305
Married filing
1 $8,305
separately Residency
2 $9,305
0 $9,165 Am I a resident, a nonresident, or a part-year resident?
Head of household 1 $10,365 • You're a full-year Oregon resident, even if you live
2 $11,565 outside Oregon, if all of the following are true:
0 $10,180 — You think of Oregon as your permanent home.
Qualifying — Oregon is the center of your financial, social, and
1 $11,180
surviving spouse family life.
2 $12,180
— Oregon is the place you intend to return.
*The larger of $1,250, or your earned income plus $400,
up to the standard deduction amount for your filing status. • You're still a full-year resident if:
— You temporarily moved out of Oregon, or
In addition, file a return if: — You moved back to Oregon after a temporary
absence.
• You’re required to file a federal return.
• You had $1 or more of Oregon income tax withheld You may also be considered a full-year resident if you
from your wages and you want to claim a refund. spent more than 200 days in Oregon during 2023 or
• You may qualify to claim a refundable credit. you’re a non-U.S. citizen without permanent resident
status.
How long will it take to get my refund? • You’re a nonresident if your permanent home was
outside Oregon all year.
Return processing times vary due to many factors,
• You’re a part-year resident if you moved into or out
including the complexity of your return.
of Oregon during 2023. You're not considered a part-
Electronically filed returns are generally received year resident if:
and processed faster.
— You temporarily moved out of Oregon, or
Paper returns must have all required Oregon sched- — You moved back to Oregon after a temporary
ules, proof of tax withheld, and a copy of your federal absence.

150-101-040-1 (Rev. 11-01-23) 5 2023 Form OR-40 Instructions

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Special-case Oregon residents. If you’re an Oregon Residents (or Oregon-domiciled service members) sta-
resident and you meet all of the following conditions, tioned outside of Oregon. If you meet the requirements
you’re considered a nonresident for tax purposes: for special-case Oregon residents or Oregon residents
• You maintained a permanent home outside Oregon living abroad, file Form OR-40-N. File Form OR-40 if
for the entire year. you don’t meet those requirements.
• You didn't keep a home in Oregon during any part of Residents (or Oregon-domiciled service members) sta-
the year.
tioned in Oregon. Your pay is subject to tax, although
• You spent less than 31 days in Oregon during the year.
the pay could qualify for certain subtractions. For more
Important. A recreational vehicle (RV) isn’t considered information on subtractions available to military per-
a permanent home outside of Oregon. sonnel, see Publication OR-17.
Oregon residents living abroad. You’re considered a Military personnel on active service in Oregon are
nonresident if you’re a qualified individual for pur- treated as nonresidents for tax purposes if their address
poses of the federal foreign earned income or housing in the payroll records of the Defense Finance and
exclusion for U.S. residents living abroad. Accounting System (DFAS) is outside Oregon, regard-
less of where they are domiciled (ORS 316.027).
What form do I use?

Use Form OR-40 if you’re a full-year Oregon resident. Filing for a deceased person
Use Form OR-40-P if any ONE of the following is true:
A personal income tax return must be filed for a per-
• You’re a part-year resident.
son who died if the person would have been required
• You’re filing jointly and one of you is a full-year Ore-
to file. See “Do I need to file?” on the previous page.
gon resident and the other is a part-year resident.
Check the “Deceased” box next to the person’s name on
• You’re filing jointly and both of you are part-year
Oregon residents. the return. If you have been appointed personal repre-
• You qualified as an Oregon resident living abroad for sentative or you have filed a small estate affidavit, sign
part of the year. the return as ”personal representative.” A surviving
spouse must sign if it’s a joint return. If there’s no per-
Use Form OR-40-N if any ONE of the following is true:
sonal representative, only the surviving spouse needs
• You’re a nonresident.
to sign a joint return.
• You’re a special-case Oregon resident.
• You’re filing jointly and one, or both, of you is a Note: Oregon has an estate transfer tax on estates val-
nonresident. ued at $1 million or more. The tax is paid by the estate
• You meet the military personnel nonresident using Form OR-706, not by the individuals receiving
requirements. the inheritance. For more information, see the instruc-
• You qualified as an Oregon resident living abroad for tions for Form OR-706.
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 When should I file my return?

order it. The filing deadline for calendar year 2023 is
April 15, 2024. If you can’t pay your tax by the due date,
Military personnel it’s important to file your return anyway to avoid a late-
filing penalty.
Nonresidents stationed in Oregon. Oregon doesn’t tax
your military pay while you’re stationed in Oregon. File Returns for fiscal filers are due by the 15th day of the
Form OR-40-N if you had other income from Oregon fourth month after the close of their tax year.
sources or to claim a refund of Oregon tax withheld
from your military pay.
What if I need more time to file?
Military spouses. Federal law does not allow Oregon to
tax your wages if you’re in Oregon only to be with your If you requested a federal extension to file, Oregon will
spouse who is stationed in Oregon. If you’re domiciled allow the same extension. Don’t include a copy of your
in Oregon and your spouse is a resident of another state, federal extension with your Oregon return; keep it with
federal law allows you to choose to be treated for tax your records. If you need an extension of time to file
purposes as a resident of your spouse’s state. File Form only your Oregon return, see Publication OR-40-EXT.
OR-40-N if you had other income from Oregon sources The due date for filing your return on extension is
or are claiming a refund of withheld Oregon tax. October 15, 2024.

150-101-040-1 (Rev. 11-01-23) 6 2023 Form OR-40 Instructions

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An extension doesn’t mean more time to pay.                   withholds from your Oregon wages. For withholding 
                                                              information, go to   www.oregon.gov/dor/personal.
To avoid interest charges, you must pay all of the 
tax you expect to owe by April 15, 2024. If you can’t         Oregon  and federal estimated  tax laws are not  the 
pay all of the tax you expect to owe, pay what you            same. See Publication OR-ESTIMATE for more infor-
can. You’ll owe interest on any unpaid tax starting           mation, including: 
April 16, 2024, until the date of your payment. You may       • Detailed instructions for calculating installment 
also be charged a penalty for failing to pay your tax on      payments.
time. See “Penalties” and the instructions for line 42.       • Tax rate charts for 2024.
Don’t forget to check the “Extension filed” box               • Installment periods and due dates.
on  your  return  when  you  file. File your  return  by      • Helpful worksheets and examples.
October 15, 2024.                                             • Payment instructions.
                                                              You can find Publication OR-ESTIMATE and the pay-
Penalties                                                     ment voucher, Form OR-40-V, on our website or you can 
                                                              contact us to order them. 
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       Interest on underpayment of 
return. Oregon doesn’t allow an extension of time to          estimated tax
pay tax, even if the IRS does. 
                                                              You may owe interest for underpaying your estimated 
You’ll be charged a 20 percent penalty for failing to file    tax if:
your return if you file it more than three months after the 
due date, including extensions. If both penalties apply,      • The tax on your return after credits and withholding 
the total penalty will be 25 percent of the unpaid tax.       is $1,000 or more; or
                                                              • You underpaid one or more of your required esti-
Note: If you fail to file returns for three consecutive       mated tax installments.
years by the due date for the third year’s return, includ-
ing extensions, you’ll be charged a penalty of 100 per-       See the instructions for line 43 and Form OR-10 Instruc-
cent of each year’s unpaid tax.                               tions for more information.

For more information about these and other penalties, 
see the instructions for line 42 and “Interest and Penal-     What if I’m self-employed?
ties” in Publication OR-17.
                                                              If you’re self-employed and do business in Mult-
                                                              nomah, Clackamas, or Washington counties, 
2024 estimated tax                                            you may need to file Form OR-TM. If you’re self-
                                                              employed and do business in         Lane County, you 
Estimated tax is the amount of tax (after credits and         may need to file Form OR-LTD. Go to our website to 
Oregon tax withheld) you expect will be shown on              download the forms, contact us to order either form, 
your return when you file.                                    or file electronically through Revenue Online at  
Do I need to make estimated payments?                            www.oregon.gov/dor.

In most cases, if you expect your return to show that 
you will owe $1,000 or more in tax after credits and          What if I need to change my Oregon 
withholding you must make estimated payments. You             return after filing?
may need to make estimated payments if:
                                                              It depends on what you need to change. Follow these 
• You're self-employed and don’t have Oregon tax 
                                                              instructions for amending (changing) your return if:
  withheld from your income.
• You  have  Oregon  Lottery  single-ticket  winnings  of     • You discover that your income, deductions, or other 
  less than $1,500.                                           item(s) were wrong. 
• Oregon tax isn’t withheld from other types of income        • You used a form that didn’t match your residency 
  (such as pensions, interest, or dividends) and you          status.
  expect to owe tax of $1,000 or more.                        • Your filing status wasn’t correct.
• You’re a wage earner but after withholding you still        • The IRS or another state adjusted or audited your 
  expect to owe tax of $1,000 or more on your 2024 return.    return and it affects your Oregon tax.
  You may want to increase the amount your employer           • You have a net operating loss (NOL) carryback.

150-101-040-1 (Rev. 11-01-23)                               7                            2023 Form OR-40 Instructions

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• Changes in federal or state income tax laws affect a          What if I need to change a return I filed for an earlier 
return you’ve already filed.                                    year?
Don’t amend your Oregon return if:                              Refer to the instructions for the tax year you need to 
                                                                amend. Visit our website or you can contact us if you 
• We made changes to your return and you object to 
                                                                need the form and instructions for a different year.
those changes. You must follow the appeal process in 
the notice we sent you.                                         How long will it take to process my amended return?
• You’re filing a protective claim for a refund. Use Form 
                                                                It may take six months or longer to process your 
OR-PCR, which is available on our website or you can 
                                                                amended return.
contact us to order it.
There’s  a  time  limit  for  filing  an  amended  return  to   Amended worksheet
claim a refund. See the instructions for lines 46 through 
                                                                Use this worksheet to figure your amended refund or 
50, and for more information, see “Amended returns” in 
                                                                tax to pay. Keep the  completed worksheet with your 
Publication OR-17.
                                                                records. Note: If we adjusted any of the amounts on 
                                                                your original 2023 return, use the adjusted amounts.
How do I amend my 2023 return?                                  1. Amended tax after standard and    1.
                                                                     carryforward credits (amended 
General instructions                                                 Form OR-40, line 31).
• Complete the return as it should’ve been filed, includ-       2. Amended total payments and              2.
ing adjustments we made.                                             refundable credits (amended 
• Check the “Amended return” box on the first page.                  Form OR-40, line 40).
• In the “Amended statement” space, provide the                 3. Line 1 minus line 2. If less than 0,    3.
return line number and reason for each change.                       use a minus sign.
• Use the Amended worksheet, below, to figure your              4. Refund you already had for 2023         4.
amended tax due or refund.                                           (original Form OR-40, line 47; 
• If you’re amending your federal return or a return                 Form OR-40-N, line 72; or Form 
you filed with another state, include a copy of those                OR-40-P, line 71). If you didn’t 
amended returns with your amended Oregon return.                     have a refund, enter 0.
If you’re only amending your Oregon return, include             5.   Amended tax to pay or refund.         5.
a copy of your original federal return. Don’t include                Line 3 plus line 4. If less than 0, 
a copy of your original Oregon return.                               you have a refund; go to line 6. If 
Residency. Use the form that matches your residency                  more than 0, you owe tax; skip to 
status for the year you’re amending, even if your origi-             line 8.
nal return was filed on a different form.                       6. Refund applications that weren’t    6.
                                                                     on your original return (amended 
Mailing address. Use your current address. 
                                                                     Form OR-40, lines 48 through 51), 
Adjustment made by the IRS or another state. Include                 up to the refund amount on line 
a copy of the corrected federal or other state return or             5. Don’t use a minus sign.
audit report.                                                        Example: If line 5 is –$500, you 
                                                                     may apply up to $500 on your 
Electronically file your amended return. You can now 
                                                                     amended Form OR-40, lines 48 
electronically file your Oregon amended return, if your 
                                                                     through 51.
chosen  software  supports  filing  an  amended  federal 
return. You will need to contact your software provider         7.   Net amended refund. Line 5 plus    7.
to find out if they support filing an amended federal                line 6. This can’t be more than 0. 
return.                                                         8. Penalty and interest on amended    8.
                                                                     tax to pay (amended Form OR-40, 
NOL carryback. Enter the loss year in the NOL-year                   line 45).
box on the first page of the return. If you’re carrying 
                                                                9. Total amended amount you owe. 
back an NOL from more than one year, file a separate                                                      9.
                                                                     Line 5 plus line 8. 
amended return for each NOL year. In the “Amended 
statement” space, tell us the section number of the IRC         10.  Payments made on or after April     10.
or  Oregon  Revised  Statute  (ORS)  that  allows  you  to           15, 2024.
carry the NOL(s) back to the 2023 tax year. See “Net            11.  Total amount to pay with your        11.
operating losses for Oregon” in Publication OR-17 for                amended return. Line 9 minus 
more information.                                                    line 10.

150-101-040-1 (Rev. 11-01-23)                                 8                          2023 Form OR-40 Instructions

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General instructions for Form OR-40

Step 1: Complete your federal return                          Calculated using “as if” federal return
Complete your federal return first. Do this even if           Check this box if:
you aren’t required to file a federal return. You must        • You’re filing as an Oregon RDP.
use the information from your federal return to com-          • Your filing status is married filing separately for Ore-
plete your  Oregon return. You  must  include a copy          gon only because you and your spouse don’t have the 
(front and back) of your federal Form 1040 or 1040-SR         same residency status. 
with Schedules 1 through 3 (if applicable), or 1040-NR        • You didn’t file a federal return.
with your Oregon return. If you're amending your 
                                                              Short-year tax election
Oregon return and your federal return, include a copy 
of Form 1040-X and an amended Form 1040 or 1040-SR            If you’re filing a short-year return due to a bankruptcy, 
with Schedules 1 through 3 (if applicable).                   check this box and write the ending date in the “Fiscal 
                                                              year ending” box.
If you don’t provide a copy of your federal return, 
we may adjust or deny your Oregon subtractions,               Extension filed
deductions, and credits.       Include federal Schedules 1    Check this box if you requested an extension to file 
through 3 (if applicable);     don’t include any other fed-   your return. See “What if I need more time to file?” 
eral schedules unless otherwise instructed. We may            in the “General information” section and Publication 
ask  you  for  copies of  other  schedules or  additional     OR-40-EXT for more information.
information later.                                            Form OR-24
Oregon registered domestic partners (RDPs):   To cor-         Check this box if you’re deferring gain on like-kind prop-
rectly determine  your  Oregon  tax  liability,  you  must    erty that was exchanged or converted. You will report the 
complete a federal income tax return as if you were fil-      gain to Oregon when it’s reported on your federal return 
ing as married filing jointly or married filing separately.   (federal Form 8824). You must include Form OR-24 with 
Check the “Calculated using ‘as if’ federal return” box       your Oregon return or provide it electronically through 
on your Oregon return.                                        your Revenue Online account at   www.oregon.gov/dor.

For more information on how to file as an RDP, go to          Form OR-243
    www.oregon.gov/dor and search for “RDP.”
                                                              Check this box if you are attaching Form OR-243, Claim 
Step 2: Select the appropriate Oregon form                    to Refund Due a Deceased Person.

To decide which form to use, see “What form do I use?”        Federal Form 8379
in the “General information” section.
                                                              Check this box if you’re requesting your joint refund be 
Step 3: Fill out the Oregon return                            apportioned and you are attaching federal Form 8379. 
                                                              For additional information, see “Injured spouse refund 
Use blue or black ink only for easier reading and faster      claims” in Publication OR-17. 
processing. The equipment used to scan documents 
                                                              Federal Form 8886
and checks can’t read gel ink or certain colors, and 
using them will delay the processing of your return.          Check this box if you filed federal Form 8886, Reportable 
                                                              Transaction Disclosure Statement.
Fiscal-year filers                                            Disaster relief
                                                              If you were affected by a presidentially-declared natu-
Write the ending date of your fiscal year in the “Fiscal      ral disaster in 2023, check this box.
year ending” box on the return.
                                                              Name and address
Check the boxes
                                                              Type or clearly print your own and, if married, your 
                                                              spouse's name, date of birth, and Social Security num-
Amended return
                                                              ber (SSN). Enter your spouse’s information even if 
If you’re amending your 2023 return, check this box.          you’re filing as married filing separately. If you’re fil-
See “What if I need to change my return after filing?”        ing for someone who died in 2023 or 2024, check the 
in the “General information” section for instructions.        “Deceased” box next to their name.

150-101-040-1 (Rev. 11-01-23)                               9                        2023 Form OR-40 Instructions

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Table 2. Spouses with different residency status
SSN. You must provide your SSN per Section 405, Title Spouses’ If you file If you file
42, of the United States Code. We will only use it to residency status: a joint separate returns:
establish your identity for tax purposes. return, use:
Part-year and
Follow these instructions if you’ve filed previous tax OR-40-N Each spouse uses
nonresident
returns using an individual taxpayer identification Nonresident and the form that
number (ITIN) and this is your first year filing using full-year resident OR-40-N matches their
your new SSN: individual
• Check the “First time using this SSN” box. Part-year and full- residency status
year resident OR-40-P
• Write your previous identification number on the
first line of the “Amended statement” space on page 8 How to file separate returns for Oregon
of your return.
If you’re filing a joint federal return but separate
ITIN. If the IRS assigned you an ITIN because you don’t Oregon returns, enter your spouse’s name, SSN, and
qualify for an SSN, enter your ITIN wherever an SSN is date of birth on your return. Report your own share
requested. Refunds will not be issued without a valid of federal AGI and deductions. Also, report your share
SSN or ITIN. of any Oregon additions or subtractions using this for-
mula to determine your percentage:
If you don’t have an ITIN, you must request one from
the IRS. To get an ITIN application (federal Form W-7), Your share of federal AGI Your percentage
=
go to www.irs.gov or call 800-829-1040. Joint federal AGI (not to exceed 100%)
If you’ve applied for an ITIN but you haven’t received Check the “Calculated using ‘as if’ federal return”
it yet: box on your return. You must include the following
• Check the “Applied for ITIN” box. forms with both Oregon returns:
• File your return by April 15, 2024. • A federal Form 1040, 1040-SR, or 1040-NR with Sched-
• Don’t include Form W-7 with your return. Keep it ules 1 through 3 (if applicable) prepared as if you had
with your records. filed as married filing separately.
• Once the IRS issues your ITIN, mail a copy of your • A copy of the joint Form 1040, 1040-SR, or 1040-NR
with Schedules 1 through 3 (if applicable) that you
ITIN letter to us at PO Box 14999, Salem OR 97309-0990.
actually filed with the IRS.
Mailing address: Enter your current mailing address. If the federal form you filed is an amendment, include
This is where we’ll send any refund or correspondence, Form 1040-X and federal returns as amended for your
if needed. Enter your current daytime phone number. actual and “as if” returns.
If possible, mail both spouses’ Oregon returns in the
Filing status same envelope. Don’t staple the returns together.
For more information, see “Filing status” in Publication
Check the box next to your filing status.
1 – 5 OR-17.
Generally, you must use the same fil-
ing status for your Oregon and federal returns. Choose
Exemptions
only one filing status.
Yourself and spouse. If you can’t be
Exception for Oregon RDPs. As an Oregon RDP, you’re 6a & 6b
not eligible to use the single filing status on your Ore- claimed as a dependent on someone
else’s return, check the “Regular” exemption box
gon return. For Oregon, you’re generally required to
below line 6a; otherwise, check the "Someone else
use married filing jointly or married filing separately. can claim you as a dependent" box, even if the other
For more information, go to our website, see “Filing an person doesn’t actually claim you as a dependent.
Oregon return” in Publication OR-17, or contact us.
Check the “Regular” exemption box below line 6b if
Exceptions for married persons who filed a joint fed- no one else can claim your spouse as a dependent and
eral return when each person had a different resi- you’re filing as:
dency status. Use Table 2 to determine which return • Married filing jointly.
form to use if you file a joint return or separate returns • Married filing separately and your spouse has no
for Oregon. income.

150-101-040-1 (Rev. 11-01-23) 10 2023 Form OR-40 Instructions

- 11 -

Otherwise, check the "Someone else can claim you as a Table 3. Relationship codes
dependent" box, even if the other person doesn’t actu-
ally claim your spouse as a dependent. Title Code Relationships included
Severely disabled. Did you or your spouse have a Child SD Biological or adopted child.
severe disability at the end of 2023? If so, you can claim Stepchild SC Stepchild.
an additional exemption. This is different from the dis- Foster child FC Foster child.
abled child exemption. You may qualify for and claim Sibling SB Sibling, half sibling, stepsibling,
the severely disabled exemption even if someone else or sibling-in-law.
can claim you as a dependent. You're considered to Parent PT Parent, stepparent, or
have a severe disability if any of the following apply: parent-in-law.
• You permanently lost the use of one or both feet. Spouse SP Spouse or RDP.
• You permanently lost the use of both hands. Grandparent GP Grandparent or
• You’re permanently blind. great-grandparent.
• You have a permanent condition that, without special Grandchild GC Grandchild or great-grandchild.
equipment or outside help, limits your ability to earn Aunt/Uncle AU Parent's sibling or the sibling's
a living, maintain a household, or transport yourself. spouse or RDP.
• You're unable to earn a living due to a permanent Niece/Nephew NN Sibling's child, grandchild, or
condition or an impairment of indefinite duration. other descendant.
If you have a severe disability, your physician must Other relative OR Child's spouse or RDP, cousin, or
write a letter describing it. Keep the letter with your other related individual.
records in case we request a copy. No relation NR Unrelated qualifying individual.
If you qualify, check the “Severely disabled” exemption
Children with a disability. You may be entitled
box below line 6a. If your spouse qualifies, check the 6d
“Severely disabled” exemption box below line 6b. to an additional personal exemption for your
dependent child who has a qualifying disability. To
Total exemptions for you and spouse. Enter the total qualify, all of the following must be true:
number of exemptions claimed for yourself on line 6a
and for your spouse on line 6b. • Your child (age 21 or younger) qualified as your
dependent for 2023.
All dependents.
6c Enter your dependents’ infor- • Your child was eligible for early intervention services
mation in order from youngest to oldest. For or special education as defined by the State Board of
each dependent, list their first name, last name, rela- Education of the state where the child attends school.
tionship code (see Table 3), SSN, and date of birth. In • Your child had an eligible disability as of Decem-
most cases, you will list the same dependents you ber 31, 2023 under the federal Individuals with Dis-
claimed on your federal return. abilities Education Act. Eligible disabilities include:
You can list up to three dependents on the return. If — Autism spectrum disorder.
you have more than three dependents, fill out Schedule — Communication disorder.
OR-ADD-DEP for your remaining dependents. If you — Deafblindness.
have more than eight dependents, fill out and include — Developmental delay.
an additional Schedule OR-ADD-DEP. Do not list the
— Emotional disturbance.
same dependents on your return and on Schedule
OR-ADD-DEP. — Hearing impairment (including deafness).
— Intellectual disability.
Include Schedule OR-ADD-DEP with your return. You — Orthopedic impairment.
can download the schedule from our website or contact — Other health impairment.
us to order it. — Specific learning disability.
On line 6c, enter the total number of your depen- — Traumatic brain injury.
dents, including the number from line 1 of Schedule — Visual impairment (including blindness).
OR-ADD-DEP.

150-101-040-1 (Rev. 11-01-23) 11 2023 Form OR-40 Instructions

- 12 -

Each year, you must be able to provide an eligibility       box next to the name of each child with a qualifying 
statement confirming that your child has been diag-         disability. Enter the total number of children with a 
nosed with one of the disabilities listed above and a       qualifying disability, including the number of children 
cover sheet from one of the following:                      on line 2 of Schedule OR-ADD-DEP, on line 6d.

• The child’s Individualized Education Program (IEP).         Total exemptions. Add lines 6a through 6d and 
• The child’s Individualized Family Service Plan (IFSP).    6e
                                                               enter the total on line 6e. This is your total num-
Keep the statement and cover sheet with your records.       ber of exemptions.
Check the “Check if child has a qualifying disability“ 

150-101-040-1 (Rev. 11-01-23)                            12                    2023 Form OR-40 Instructions

- 13 -

             Form OR-40 line instructions

Don’t enter cents. You must round off cents to the near-          Caution:   Don’t include any of the following in your 
est dollar. For example, $99.49 becomes $99, and $99.50           calculation:
becomes $100. If you don’t round entries to the nearest           • Self-employment tax.
dollar, there may be small variations in the totals we use.       • Social Security and Medicare tax on tips.
       Federal adjusted gross income (AGI).    Enter              • Household employment taxes.
7                                                                 • Penalties or interest.
      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-                 Federal tax worksheet
eral return, including Schedules 1 through 3 (if 
applicable), with your Oregon return. This helps us               Note: All references to federal Form 1040 in this work-
verify your income and process your return faster.                sheet also include references to Forms 1040-SR and 
If you don t’include your federal return with your                1040-NR, unless otherwise indicated. This also includes 
Oregon Form OR-40, items claimed on your return                   versions of these forms in other languages. 
may be adjusted or denied.
                                                                  Instructions for Federal tax liability subtraction 
                                                                  worksheet
Additions
                                                                  Line 1: Enter your federal tax liability after nonrefund-
       Total additions from Schedule OR-ASC.   Enter              able credits but before other taxes. This is found on 
8                                                                 Form 1040, line 22.
      the total from Schedule OR-ASC, line A5. 
Include the schedule with your return.                            Line 2: If you need to repay any of the advance pre-
For more information about additions, see Sched-                  mium tax credit that you received during the year, enter 
ule OR-ASC and OR-ASC-NP Instructions or                          the repayment amount claimed on Form 1040, Schedule 
“Additions” in Publication OR-17.                                 2, line 2. If not, enter 0.
                                                                  Line 3: Line 1 minus line 2. If the results are less than 
Subtractions                                                      0, enter 0.
       2023 federal tax liability subtraction. Complete           Line 4: Enter the total of any other taxes, plus any addi-
10
      the following worksheet to determine your fed-              tions to tax that include only income tax, such as tax 
eral tax liability subtraction for 2023. Carefully follow         credit recaptures, from Form 1040, Schedule 2, lines 
the instructions. Don’t confuse your federal tax liabil-          8, 16, and 17. Also include the amount reported on 
ity on your federal return with the  federal tax with-            Schedule 2, line 10, only if you’re repaying a 2008 first-
held on a Form W-2. They aren’t the same.  RDPs and               time homebuyer credit and filing federal Form 5405. 
those filing as “married filing separately for Oregon             Include any tax on non-effectively connected income 
only,” use amounts from your actual federal return(s),            from Form 1040-NR, line 23a.  Don’t include any addi-
not your “as if” return.                                          tions to tax from Schedule 2, line 17 that are penalties, 
The federal tax liability subtraction limit for 2023 is $7,800    interest, excise tax, or other amounts that aren’t income 
($3,900 if married filing separately). The subtraction is         tax. If you have no other taxes, enter 0.
further limited by the AGI phase-outs shown in Table 4.
                                                                  Line 5: Add lines 3 and 4. This is your federal income 
Note: Use the worksheet(s) in the “Federal income tax             tax liability before refundable credits.
liability” section of Publication OR-17 if any of these 
situations apply:                                                 Line 6: Enter your American Opportunity credit from 
• You’re amending your 2023 federal return or we cor-             Form 1040 or 1040-SR, line 29.
rected the federal tax liability subtraction on your              Line 7: Enter your total premium tax credit amount 
original 2023 Oregon return.                                      from federal Form 8962, line 24. This is your allowable 
• A prior year’s federal return was audited or amended,           premium credit regardless of any excess advance pay-
resulting in additional federal tax paid or refunded              ments you received or credit you’re claiming on your 
in 2023. 
                                                                  federal return.
• You paid income tax to a foreign country.
• You filed your federal return on Form 1040-NR.                  Line 8: Add lines 6 and 7. These are the total refund-
• You reported recapture taxes or credits on your fed-            able credits that must be subtracted from your federal 
eral return.                                                      income tax liability.

150-101-040-1 (Rev. 11-01-23)                                  13                            2023 Form OR-40 Instructions

- 14 -

Line 9: Line 5 minus line 8. If less than 0, enter 0. This is Table 4. Federal tax liability subtraction AGI phaseout
your federal income tax liability after refundable cred-
And your Then your
its (other than EITC). federal adjusted maximum
Line 10: Enter your maximum allowable federal tax gross income is: allowable
tax liability
liability subtraction amount from Table 4. Don’t enter If your filing At But less subtraction
more than your limit or less than zero. status is: least— than— is:
Line 11: Enter the smaller of line 9 or line 10. This is 0 $125,000 $7,800
your federal tax liability subtraction. $125,000 $130,000 $6,250
$130,000 $135,000 $4,700
Federal tax liability subtraction worksheet Single
$135,000 $140,000 $3,100
1. Federal tax liability (Form 1040 1.
$140,000 $145,000 $1,550
line 22).
$145,000 or more 0
2. Excess advance premium tax 2.
credit (Form 1040, Schedule 2, 0 $125,000 $3,900
line 2). $125,000 $130,000 $3,125
3. Line 1 minus line 2. (If less than 0, 3. Married filing $130,000 $135,000 $2,350
enter 0). separately $135,000 $140,000 $1,550
4. Other taxes (see instructions). 4. $140,000 $145,000 $775
$145,000 or more 0
5. Line 3 plus line 4. 5.
0 $250,000 $7,800
Married filing
6. American Opportunity credit 6. jointly; or $250,000 $260,000 $6,250
(form 1040, line 29).
Head of $260,000 $270,000 $4,700
7. Premium tax credit (Form 8962, 7. household; or $270,000 $280,000 $3,100
line 24).
Qualifying $280,000 $290,000 $1,550
8. Line 6 plus line 7. 8. surviving spouse
$290,000 or more 0
9. Line 5 minus line 8. (If less than 0, 9.
enter 0).
10. Maximum subtraction amount 10. Social Security and tier 1 Railroad Retirement
11
from Table 4. Board benefits income. Enter the amount from
11. Smaller of line 9 or line 10. 11. federal Form 1040 or 1040-SR, line 6b. If you have tier
This is your federal tax liability 2, windfall/vested dual, or supplemental Railroad
subtraction. Retirement Board benefits, these are subtracted in Sec-
tion B of the Schedule OR-ASC, using code 330. For
Are you amending your 2023 return? Usually you can't more information, see this topic under “Income” in
change your federal tax subtraction on your amended Publication OR-17.
return. See the “Federal income tax liability” section in
Oregon income tax refund included in federal
Publication OR-17 for more information before making 12
income.
changes to this subtraction. Enter your Oregon state income tax
refund from federal Form 1040 or 1040-SR, Schedule 1,
line 1. Don’t include local, county, or other states’ tax
refunds.

Total subtractions from Schedule OR-ASC. Other
13
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. 11-01-23) 14 2023 Form OR-40 Instructions

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Standard deduction—Dependents who can be claimed
Deductions on another taxpayer’s return. If someone else can claim
In general, you can claim Oregon itemized deductions you as a dependent, your standard deduction is limited
or the standard deduction, whichever is larger,but not to the larger of:
both. • Your earned income plus $400, up to the maximum
See the exceptions below for: allowed for your filing status (see Table 5); or
• Dependents who can be claimed on another taxpay- • $1,250.
er’s return. This limit applies even if the other person doesn't actu-
• Non-U.S. citizens without permanent resident status. ally claim you as a dependent on their return.
• Spouses filing separate returns.
If you’re a dependent and not married, use the follow-
Itemized deductions. If you’re itemizing your
16 ing worksheet to figure your standard deduction. If
deductions for Oregon, enter the amount from you’re a dependent and married, see “Deductions and
Schedule OR-A, line 23. Note: Don’t enter your federal
modifications” in Publication OR-17.
itemized deductions; the amount allowed for Oregon
may be different. You can download Schedule OR-A Standard deduction worksheet for single dependents
and the instructions from our website or you can con-
tact us to order it. 1. Enter your earned income (see 1.
If you’re not itemizing, enter 0. definition below).
Standard deduction. Generally, your standard 2. Additional $400. 2. $400
17
deduction is based on your filing status, as 3. Add lines 1 and 2. 3.
shown in Table 5:
4. Minimum standard deduction. 4. $1,250
Table 5. Standard deduction
5. Enter the larger of line 3 or line 4. 5.
Single $2,605
Married filing jointly $5,210 6. Basic standard deduction for 6. $2,605
Married filing separately single.
• If spouse claims standard deduction $2,605 7. Enter the smaller of line 5 or line 7.
• If spouse claims itemized deductions 0 6.
Head of household $4,195
8. If you turned age 65 by 1/1/2024, 8.
Qualifying surviving spouse $5,210 enter $1,200. Otherwise, enter 0.
Standard deduction—Age 65 or older, or blind. If you 9. If you’re blind, enter $1,200. 9.
or your spouse turned age 65 by January 1, 2024, or Otherwise, enter 0.
were blind at the end of the tax year, you're entitled
10. Add lines 7, 8, and 9. This is your 10.
to a larger standard deduction. If you or your spouse
standard deduction.
are permanently blind, you may also qualify for the
severely disabled exemption credit; see the instructions
for lines 6a and 6b. Earned income includes salaries, wages, tips, profes-
Check the applicable boxes below line 17, then multiply sional fees, or other amounts received as pay for work
the number of boxes checked by: you actually performed, and any part of a scholarship
or fellowship grant you received that is included in
• $1,200 if single or head of household filing status; or your gross income.
• $1,000 for all other filers.
Standard deduction —Non-U.S. citizen without per-
Add this amount to the standard deduction for your fil-
manent resident status. Your standard deduction is $0,
ing status from Table 5. Enter the total on line 17.
but you may claim itemized deductions.
Example: Joni and Mike are married. By January 1,
2024, Joni had turned 61 and Mike had turned 67. Joni Standard deduction—Married filing separately. The
files the return as the primary taxpayer. She checks the standard deduction for married individuals filing sep-
box for spouse age 65 or older and adds $1,000 to their arately is $0 if one spouse itemizes. This applies even
standard deduction. Joni enters $6,210 ($5,210 + $1,000) if the standard deduction is more than your itemized
on line 17. deductions.

150-101-040-1 (Rev. 11-01-23) 15 2023 Form OR-40 Instructions

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Farm asset capital gain method. Did you sell or
Oregon tax exchange capital assets primarily used in farming
because you were getting out of a farming business?
Tax tables. Use the tax tables to find your tax
20 Or, did you sell or exchange a farming business in
if your taxable income on line 19 is less than which you held at least a 10 percent ownership interest?
$50,000. Find the range for your taxable income, then If so, you may be eligible for a reduced tax rate on the
locate your tax in Column S or Column J: net capital gain from the proceeds. Use Schedule OR-
• Use Column S if your filing status is single or mar- FIA-40 to compute the Oregon tax using this method.
ried filing separately. You can download it from our website or contact us to
• Use Column J if your filing status is married filing order it.
jointly, head of household, or qualifying surviving Enter the tax amount from Publication OR-FCG, line 9
spouse. and check box 20b. Don’t include Publication OR-FCG
Tax rate charts. If your taxable income on line 19 is with your return. Keep it with your records.
$50,000 or more, calculate your tax using the formula in Oregon qualified business income reduced tax rate.
the tax rate chart for your filing status. Did you have business income from a sole proprietor-
• Use Chart S if your filing status is single or married ship, partnership, or S corporation in which you mate-
filing separately. rially participated? If so, you may qualify to use this
• Use Chart J if your filing status is married filing reduced tax rate. For details, see Schedule OR-PTE-FY
jointly, head of household, or qualifying surviving on our website or you can contact us to order it.
spouse. Note: If you elect to use this reduced tax rate for quali-
Example 1: Emily, a single taxpayer, has taxable income fying income, the election is irrevocable and must
be made on your original return. An original return
of $19,525. She uses Column S in the tax tables to find
includes an amended return filed on or before the due
the tax on income that is at least $19,500 but less than
date, including extensions. You can’t change the elec-
$19,600. Emily enters $1,425 on line 20.
tion after your original return has been filed.
Example 2: Daniel and Madison are filing a joint return.
If you use Schedule OR-PTE-FY to calculate your tax,
Their Oregon taxable income is $75,500. They use the
enter the tax amount from Schedule OR-PTE-FY, line
formula in Chart J to calculate their tax as follows:
14a and check box 20c. Include the schedule with your
Tax on the first $50,000 $3,805 Oregon return or submit it at www.oregon.gov/dor;
(from the chart) click the link for Revenue Online and log in or create
an account.
Oregon taxable income $75,500
Minus the first $50,000 – 50,000 Interest on certain installment sales. Did you
21
Excess over $50,000 $25,500 have installment sales that required you to pay
Multiply excess by 8.75% x 0.0875 interest on the deferred tax liability for federal pur-
poses? If so, you must also compute interest for Oregon
Tax on excess over $50,000 + $2,231 using the same method as for federal. The annual inter-
Total Oregon tax $6,036 est rate is 6 percent for 2023 and 8 percent for 2024.

Total tax recaptures from Schedule OR-ASC.
Other tax methods. If you qualify, you can compute 22
your Oregon tax using any of the following methods: All tax recaptures are claimed on Schedule OR-
ASC. Enter the total from Schedule OR-ASC, line C5.
Farm income averaging method. Did you have income Include Schedule OR-ASC with your return.
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 Credits—Nonrefundable
return. Use Schedule OR-FIA-40 to compute the Ore-
Nonrefundable credits can’t be more than your Ore-
gon tax using this method. You can download it from
gon tax liability. Carryforward credits allow you to
our website or contact us to order it.
claim unused amounts in a later year. Standard cred-
If you use Schedule OR-FIA-40 to calculate your tax, its can’t be used in any other year. For more informa-
enter the tax amount from Schedule OR-FIA-40, line 24 tion about these and other nonrefundable credits, see
and check box 20a. Don’t include Schedule OR-FIA-40 Schedule OR-ASC and OR-ASC-NP Instructions or
with your return. Keep it with your records. “Credits” in Publication OR-17.

150-101-040-1 (Rev. 11-01-23) 16 2023 Form OR-40 Instructions

- 17 -

Exemption credit. If your federal AGI is more Oregon income tax withheld. Enter the total
25 32
Oregon
than $200,000 ($100,000 if your filing status is tax withheld from your wages and other
single or married filing separately), enter 0; otherwise, income. State tax withheld from wages is shown in box
use this worksheet to figure your exemption credit. 17 of Form W-2 and in the State area of various 1099
forms. Don’t include FICA (Social Security) tax with-
Exemption credit worksheet held or tax withheld from your wages by other states.
1. If your federal AGI is more 1. You must include a legible, unaltered copy of your
than $100,000 and your filing Form W-2 from each job and any Form 1099 showing
status is single or married filing Oregon income tax withheld with your Oregon return.
separately, or more than $200,000 If you don’t have a Form W-2 or 1099, you must provide
for all others, enter 0; otherwise, other proof of Oregon tax withheld. Proof may include
enter the number of “regular” a copy of a final paycheck stub or a letter from your
exemptions from lines 6a and 6b employer. If you file before February 1, 2024, we can
plus the number of dependents only accept a Form W-2 or 1099 as proof.
from line 6c.
If you have tax to pay, you may want to increase the
2. If your federal AGI is more than 2. amount your employer or other payer withholds
$100,000, enter 0; otherwise, from your wages. For withholding information, go to
enter the number of “Severely www.oregon.gov/dor.
disabled” exemptions from line
Amount applied from your prior year’s tax
6a and 6b. 33
refund.
Enter the amount of any prior-year
3. If your federal AGI is more than 3. refund you applied as a payment of 2023 estimated tax.
$100,000, enter 0; otherwise, If we adjusted your applied refund, be sure to use the
enter the number of exemptions adjusted amount. If you need to verify your applied
for children with a qualifying refund amount, log into or create your Revenue Online
disability from line 6d. account at www.oregon.gov/dor or contact us.

Estimated tax payments for 2023. Enter the
4. Add lines 1, 2, and 3. 4. 34
total estimated tax payments you made before
5. Line 4 times $236. This is your 5. April 15, 2024. For calendar-year filers, these payments
exemption credit. 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
Political contribution credit. If your federal AGI due date (without extensions), but don't include any
26
isn’t more than $75,000 ($150,000 if you’re filing payments made after April 15, 2024. Don’t include the
a joint return), you may claim a standard credit of up to amount reported on line 33. If you need to verify your
$50 ($100 if you’re filing a joint return) for cash contri- estimated payments, log into or create your Revenue
butions you made during 2023 to any: Online account at www.oregon.gov/dor or contact us.
• Qualified political party.
• Qualified candidate for federal, state, or local elective Refundable credits
office, or the candidate’s campaign, for an election in
Oregon. Refundable credits reduce the amount of tax that you
owe. Any amount that is more than your tax liability
• Political action committee certified in Oregon.
is treated the same way as an overpayment. Refund-
Total standard credits from Schedule OR-ASC. able credits not explained here are claimed on Schedule
27 OR-ASC.
All other standard credits are claimed on Sched-
ule OR-ASC. Enter the total from Schedule OR-ASC, For more information about refundable credits, see
line D16. Include Schedule OR-ASC with your return. Schedule OR-ASC and OR-ASC-NP Instructions or
“Credits” in Publication OR-17.
Total carryforward credits from Schedule OR-
30
ASC.
All carryforward credits are claimed on Tax payments from a pass-through entity (PTE).
35
Schedule OR-ASC. Enter the total from Schedule OR- If you're an owner of a PTE that paid estimated

ASC, line E9. Include Schedule OR-ASC with your tax for its owners, enter the amount of tax payments
return. made by the PTE on your behalf.

150-101-040-1 (Rev. 11-01-23) 17 2023 Form OR-40 Instructions

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Note: Do not include the PTE elective tax (PTE-E tax) Credit amount. The Oregon Kids Credit is up to $1,000
credit on this line. Refer to Publication OR-17 for more per qualifying dependent.
information about the PTE-E tax credit.
* Note for divorced, separated, or unmarried parents:
Earned income credit. Oregon’s earned Special rules apply when the exemption for a child is
36
income credit is a percentage of the earned released by the parent with whom the child lives for
income tax credit (EITC) claimed on your fed- most of the year to the other (noncustodial) parent:
eral return. The percentage is based on the age of
• If a child is listed as a dependent on your Oregon
your youngest dependent at the end of the tax year.
return only because the custodial parent released the
Note to RDPs: You may claim this credit if you would
child’s exemption to you, the child doesn’t qualify for
otherwise qualify for the EITC using your “as if” fed-
eral return. this credit.
• A child whose exemption was released to the non-
Note: If you can't claim the federal EITC or can only custodial parent, but who otherwise qualifies as your
claim a portion of the federal EITC because you, your dependent, qualifies for this credit even if the child
spouse, or your child(ren) do not have an SSN that is isn’t listed as your dependent on your Oregon return
valid for work or are using an ITIN, you may qualify due to the released exemption.
for the earned income credit for ITIN filers. See Sched-
ule OR-EIC-ITIN Instructions or Publication OR-17 for Instructions for Oregon Kids Credit worksheet.
additional information. Line 3. This is your qualifying income. If this line is
Use Table 6 and the following worksheet to figure your $30,000 or more, you can’t claim the Oregon Kids Credit.
credit.
Line 10. Your qualifying income includes losses
Table 6. EIC percentage deducted from your federal AGI on your Form 1040, for
losses over $20,000. Enter losses claimed on your Form
Age of youngest dependent Percentage of 1040 and Schedule OR-ASC (using subtraction codes
at end of tax year federal EITC 321, 355, 356, or 357), as listed on lines 10a through
At least 3 years old, or no 10g, and the total of those losses on 10h. If the amount
9 percent (0.09)
dependents shown on the referenced Form 1040 line is not a loss, do
Younger than 3 12 percent (0.12) not enter it on the worksheet. Enter all losses as positive
numbers.
Earned income credit worksheet Example 1. Colten reported additional income from
1. Enter your federal EITC from Form 1. rental real estate on his Form 1040, Schedule 1, line 5 of
1040 or 1040-SR, line 27. $8,000. He also reported his farm loss on his Form 1040,
2. Enter the percentage from the table 2. Schedule 1, line 6 of $6,000. Colten enters 0 on line 10d
as a decimal. for rental real estate, as he did not have a loss reported
3. Line 1 times line 2. This is your 3. on his Form 1040 on Schedule 1, line 5. He enters 6,000
Oregon earned income credit. on line 10e, as he did report a farm loss on his Form
1040, Schedule 1, line 6. Colten enters his total losses of
Oregon Kids Credit. The Oregon Kids Credit is $14,000 on line 10h. He enters 0 on line 10, since his total
37
available for low-income taxpayers with depen- losses minus 20,000 are less than 0.
dents age 5 or younger on their Oregon tax return.
Example 2. Michaela reported a business loss on her
Eligibility. To be eligible for the Oregon Kids Credit, Form 1040, Schedule 1, line 4 of ($15,500). She would
you must: enter $15,500 on line 10b of the worksheet. She had a
1. Have a filing status of single, married filing jointly, rental real estate loss reported on her Form 1040, Sched-
head of household, or qualifying surviving spouse. ule 1, line 5 of ($8,000). She enters $8,000 on line 10d
Those filing as married filing separately do not qual- of the worksheet. She has no other losses reported.
ify for this credit. Michaela enters her total losses of $23,500 on line 10h.
She enters $3,500 on line 10 (23,500 - 20,000).
2. Have dependents age 5 or younger at the end of 2023
listed on your Oregon return.* Line 10b. If you claimed a subtraction using code 359
3. Have a qualifying income of under $30,000, includ- or 385, compare your subtraction amount to the income
ing Oregon additions and subtractions. See work- reported on Form 1040, Schedule 1, line 3. If the subtrac-
sheet instructions below for more information. Use tion is less than your income, you don't have a loss; skip
the Oregon Kids Credit worksheet to figure your line 10b. Otherwise, subtract the income amount from
credit. the subtraction amount and enter the result on line 10b.

150-101-040-1 (Rev. 11-01-23) 18 2023 Form OR-40 Instructions

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Oregon Kids Credit Worksheet Part B: Loss amount
Part A: Credit amount 10. Enter your losses, as positive amounts,
1. Enter your income after subtractions 1. from:
from Form OR-40, line 15. 10a. Capital (loss) from 10a.
2. Form 1040, line 7
2a. Did you claim any losses on Yes No 10b. Business (loss) from 10b.
your Form 1040? Form 1040, Schedule 1,
line 3. If you claimed
2b. Did you enter an amount Yes No Oregon subtraction
greater than 0 on your Form
OR-40, line 13? code 359 or 385, see
instructions.
If you answered no to both 2a and 10c. Other (loss) from Form 10c.
2b, enter 0 on line 2 and continue. 1040, Schedule 1, line 4.
Do not complete Part B: Loss 10d. Rental real estate, etc. 10d.
amount. (loss) from Form 1040,
Schedule 1, line 5.
If you answered yes to either 2a or
10e. Farm (loss) from Form 10e.
2b, complete Part B: Loss amount
1040, Schedule 1, line 6.
and enter the total from line 10 on
line 2. 10f. Net operating loss 10f.
2. from Form 1040,
3. Line 1 plus line 2 3. Schedule 1, line 8a.
Is line 3 $30,000 or more? 10g. Losses from Schedule 10g.
If yes, STOP. You can't claim the Oregon OR-ASC, Section B
Kids Credit. (codes 321, 355, 356,
If no, continue to line 4. and 357).
4. Phaseout amount 4. $25,000 10h. Add lines 10a through 10h.
10g.
5. Line 3 minus line 4. If less than zero, 5.
Line 10h minus 20,000.
enter 0. 10.
If less than zero,
6. Line 5 divided by $5,000. Round to two 6. enter 0.
decimal places. Enter the amount from line 10 on Part A, line 2.
7. Credit amount before phaseout: Kicker (Oregon surplus) credit. The Oregon
38
7a. Number of dependent 7a. surplus credit, known as the “kicker,” is a way
children age five or for state government to return some of your taxes to
younger at the end of you when revenues are more than predicted. The
2023. Don't enter more Oregon Department of Administrative Services deter-
than 5. mines whether there is a surplus and the amount to be
7b. Maximum credit 7b. $1,000 returned to taxpayers as a kicker. If there’s a surplus,
amount per child. the kicker may be claimed on the return as a refund-
Line 7a multiplied by line 7b. 7. able tax credit. If there’s no surplus, there’s no kicker.
Eligibility.
8. Credit reduction. Line 6 multiplied by 8. To be eligible for a kicker, you must:
line 7. 1. File your 2022 Oregon return before you file your
2023 return.
9. Line 7 minus line 8. This is your 9.
2. Have an Oregon tax liability for 2022.
Oregon Kids Credit.
3. File a 2023 Oregon return, even if you don’t otherwise
Enter the amount from line 9 on Form OR-40, line 37. 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. 11-01-23) 19 2023 Form OR-40 Instructions

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Amended 2022 returns. If your 2022 return is amended             kicker using Part B and/or combine your kickers using 
or adjusted after you file your 2023 return, we will auto-       Part C.
matically adjust your kicker amount. If the changes to 
                                                                 Table 7. Prorated and/or combined kickers
your 2022 return reduce your tax liability, your kicker 
amount may be reduced as well. If so, we may send you                      Complete Parts A, B, and C if: 
a bill for the amount of the reduction along with any 
interest or penalty.                                             Your filing status in
                                                                                                 And:
                                                                 2022 was:     2023 is:
Kicker donation. Personal income taxpayers may elect 
to donate their kicker to the Oregon State School Fund           Joint         Joint     You were married in 2023 
for public K-12 education.     This election is irrevocable                              and you (or your spouse, or 
                                                                                         both) had a different spouse 
after the due date of the original return. When you file 
                                                                                         in 2022.
your return, you must choose to do one of the following: 
                                                                 Non-joint     Joint     You were married in 2023 and 
• Claim all of your kicker credit; or                                                    your  spouse  had  a  different 
• Donate all of your kicker to the State School Fund.                                    spouse in 2022.
If you want to donate only a part of your kicker, you            Non-joint     Joint     You were married in 2023 and 
first have to claim all of your kicker credit on your                                    neither of you were married 
return. Then, once you receive it, use it to make your                                   in 2022. (You may skip Part B)
donation. The Oregon State School Fund’s address is: 
Oregon Department of Education                                                 Complete Parts A and B if:
Attn: OFA Cashier 
                                                                 Your filing status in
255 Capitol St NE                                                                                And:
Salem OR 97301                                                   2022 was:     2023 is:
Online assistance.   Revenue Online can calculate your           Joint         Non-joint You were divorced in 2022 
kicker amount if:                                                                        or you’re married but filing 
                                                                                         separate returns.
• Your filing status was the same for 2022 and 2023, and
                                                                 Joint         Non-joint Your spouse died in 2022 and 
• You filed with the same spouse (if married) for both                                   their personal representative 
years.                                                                                   or estate is filing a separate 
Look for “What’s my Kicker” on Revenue Online at                                         2023 return on their behalf.
  www.oregon.gov/dor. 
Kicker worksheet. This worksheet can help you calcu-                       Optional:  Complete Part A if:
late your kicker amount. It’s divided into three parts:          Your filing status in
                                                                                                 And:
Part A— Calculate your 2022 total personal income tax            2022 was:     2023 is:
       liability and kicker amount.                              Joint         Joint     You had the same spouse in 
Part B— Prorate your total personal income tax liabil-                                   both 2022 and 2023.
       ity, if necessary.                                        Non-joint     Non-joint
Part C— Add individual kicker amounts together for               Joint         Joint or  Your spouse died in 2022 and 
                                                                               non-joint no separate 2023 return is 
       joint 2023 returns, if necessary. 
                                                                                         being filed on their behalf, or 
If you’re completing Part B or Part C, you may need to                                   your spouse died in 2023.
use Part A or Part B more than once.
                                                                 Deceased taxpayer. The surviving spouse of a deceased 
Same filing and marital status. For most taxpayers, all          taxpayer may claim the full amount of the kicker if a 
you need to do is multiply your 2022 total Oregon per-           joint return was filed for 2022. A deceased taxpayer’s 
sonal income tax liability times 0.4428. You can also use        personal representative may file a 2023 return on the 
Part A of the worksheet.                                         taxpayer’s behalf to claim their kicker.
Change in filing or marital status. Some taxpayers               How do I find my 2022 total Oregon personal income 
who  filed  a  joint  return  for  2022  must  prorate  their    tax liability? Use Table 8 and your 2022 Oregon return 
kicker based on their share of 2022 federal AGI. Some            to locate your tax before credits and any credit(s) 
taxpayers whose filing or marital status was different in        you claimed for income taxes you paid to another 
2022 may need to combine their kickers on a joint 2023           state (using code 802 or 815) on Schedule OR-ASC or 
return. Use Table 7 to see if you need to prorate your           OR-ASC-NP.

150-101-040-1 (Rev. 11-01-23)                                 20                         2023 Form OR-40 Instructions

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Table 8. Where to find tax liability                         the 2022 federal AGI on a joint return was zero or less, 
                                                             but the Oregon tax liability was more than zero, contact 
If you filed: Tax before       Credits using code 802        us for help.
              credits:                or 815 from:
                                                             Example 1:  Hudson and Olivia each filed their 2022 
Form OR-40         Line 22     Schedule OR-ASC, Section C    Oregon return using the single filing status. Hudson’s 
                                                             tax liability was $8,000 and he claimed a $500 credit 
Form OR-40-N       Line 48     Schedule OR-ASC-NP,  
                                                             for income taxes paid to another state on Schedule OR-
Form OR-40-P       Line 47     Section E                     ASC. Olivia’s tax liability was $3,000, and she paid state 
                                                             income tax only to Oregon. Hudson and Olivia were 
Kicker worksheet                                             married in 2023 and are filing a joint Oregon return. 
Part A—Total personal income tax liability and kicker.       They each complete Part A of the worksheet as follows: 
1.   Tax before credits (see Table 8).   1.                  Hudson’s worksheet: 
2.   Credit for income taxes paid to     2.                  Part A: 
     another state using code 802 or                         1.  Tax before credits     $ 8,000 
     815 (see Table 8).                                      2.  Credit for tax paid       – 500 
3.   Line 1 minus line 2. This is your  3.                   3.  Total personal tax liability   $ 7,500 
     total personal income tax liabil-                       4.  Line 3 times 0.4428    $ 3,321 
     ity for 2022. 
                                                             Olivia’s worksheet: 
4.   Line 3 times 0.4428. Round to       4.
                                                             Part A: 
     the nearest dollar. This is your 
                                                             1.  Tax before credits     $ 3,000 
     kicker.
                                                             2.  Credit for tax paid           – 0 
Part B – Prorated kicker.                                    3.  Total personal tax liability   $ 3,000 
See Table 7. Complete lines 5 through 8 only if you filed    4.  Line 3 times 0.4428    $  1,328 
a joint return in 2022 and your 2023 filing status is non-
joint or joint but with a different spouse. Before you       They skip Part B because neither one filed a joint return 
start, determine your share of 2022 federal AGI.*            for 2022. They complete Part C to find their combined 
                                                             kicker:
5.   Federal AGI for 2022. Form          5.
     OR-40, line 7; Form OR-40-N or                          9.   Hudson’s kicker  
     OR-40-P line 29F.                                          line 4 of his worksheet $ 3,321
6.   Your share of federal AGI for       6.                  10.  Olivia’s kicker from  
     2022.                                                    line 4 of her worksheet   $    1,328  
                                                             11.  Line 9 plus line 10   $ 4,649
7.   Line 6 divided by line 5. Round     7.
     to two decimal places. 
                                                             Hudson and Olivia’s combined kicker is $4,649. 
8.   Line 4 times line 7. This is your   8.
     prorated kicker.                                        Example 2:  Ella and Emerson filed a joint 2022 Oregon 
                                                             return. They were divorced in 2023 and are filing sepa-
Part C – Combined kicker.                                    rate returns. On their 2022 return, their tax before cred-
Complete Part C only if you’re filing a joint return for     its was $6,500, and they had a $300 credit for income tax 
2023 and you and your spouse didn’t file a joint return      they paid to another state. Their 2022 federal AGI was 
together for 2022.                                           $90,000; Ella’s share was $40,000 and Emerson’s share 
                                                             was $50,000. Each completes Parts A and B of the work-
9.   Kicker amount from your             9.
                                                             sheet to find their prorated kicker. 
     worksheet, line 4 (or line 8 if you 
     completed Part B).                                      Ella’s worksheet: 
10. Your spouse’s kicker from their      10.                 Part A: 
     worksheet, line 4 (or line 8, if                        1.  Tax before credits     $ 6,500 
     they completed Part B).                                 2.  Credit for tax paid       – 300 
11. Line 9 plus line 10. This is your    11.                 3.  Total personal tax liability   $ 6,200 
     combined kicker.                                        4.  Line 3 times 0.4428     $ 2,745
*Consider each spouse's individual income (such as           Part B: 
wages, pensions, or self-employment) and adjustments.        5.  Federal AGI            $ 90,000 
Use a reasonable method to divide joint income (such         6.  Ella’s share of AGI    $ 40,000 
as capital gains from the sale of jointly-owned property     7.  Line 6 divided by line 5          0.44 
or interest on joint bank accounts) and adjustments. If      8.  Line 4 times line 7    $      1,208

150-101-040-1 (Rev. 11-01-23)                             21                            2023 Form OR-40 Instructions

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Emerson’s worksheet:                                            Justin’s worksheet:
Part A:                                                         Part A: 
1.  Tax before credits          $ 6,500                         1.  Tax before credits            $ 2,000 
2.  Credit for tax paid            – 300                        2.  Credit for tax paid              – 200  
3.  Total personal tax liability  $ 6,200                       3.  Total personal tax liability  $ 1,800 
                                                                4.  Line 3 times 0.4428           $    797 
4   Line 3 times 0.4428         $ 2,745
                                                                Justin skips Part B because he filed a non-joint return 
Part B:                                                         for 2022. He and Cortney complete Part C: 
5. Federal AGI                  $ 90,000                        9.   Cortney’s kicker from  
6. Emerson’s share of AGI       $ 50,000                             line 8 of her worksheet   $    1,993
7. Line 6 divided by line 5            0.56                     10. Justin’s kicker from 
8. Line 4 times line 7         $     1,537                            line 4 of his worksheet     $    797 
                                                                11. Line 9 plus line 10           $ 2,790
Ella’s prorated kicker is $1,208 and Emerson’s prorated 
kicker is $1,537.                                               Cortney and Justin’s combined kicker is $2,790. Orlan-
                                                                do’s kicker is $1,328. 
Example 3: Orlando and Cortney filed a joint Oregon 
return in 2022. Their Oregon tax before credits was             Claim your kicker credit.      If you’re claiming your 
$7,500, and they didn’t claim a credit for income taxes         kicker credit, enter the amount from line 4, line 8, or 
                                                                line 11 of the worksheet, as applicable, on line 38. 
paid to any other state. Their federal AGI was $80,000; 
Cortney’s share was $48,000 and Orlando’s share was             Donate your kicker. If you elect to donate your kicker 
$32,000. They were divorced in early 2023, and Cortney          to the Oregon State School Fund, enter 0 on line 38 and 
married Justin later that year. Justin had filed a non-joint    see the instructions for line 55. Reminder: This elec-
Oregon return for 2022. His Oregon tax before credits           tion is irrevocable after the due date of the original 
                                                                return.  
was $2,000 and he claimed a $200 credit for taxes paid to 
another state. Orlando didn’t remarry in 2023. Orlando,         Note about offsets: If you claim the kicker credit and it 
Cortney, and Justin figure their kickers as follows:            reduces your 2023 tax liability to zero, any excess will 
                                                                be treated like a refund of overpaid tax. This means 
Orlando’s worksheet:                                            that it may be offset (applied as a payment) against any 
Part A:                                                         tax or other liabilities you owe before the balance is 
1.  Tax before credits          $ 7,500                         refunded to you or applied (see Refund applications, 
2.  Credit for tax paid                  0                      below). If you donate your kicker, it may be used first to 
3.  Total personal tax liability   $ 7,500                      offset tax or other liabilities you owe, with any remain-
4.  Line 3 times 0.4428         $ 3,321                         ing amount donated to the Oregon State School Fund. 
                                                                If this happens, we’ll send you a notice to let you know.
Part B: 
5.  Federal AGI                 $ 80,000                             Total refundable credits from Schedule OR-ASC. 
                                                                39
6.  Orlando’s share of AGI      $ 32,000                             Enter your total refundable credits from Sched-
                                                                     
7.  Line 6 divided by line 5          0.40                      ule OR-ASC, line F7.   Include Schedule OR-ASC with 
8.  Line 4 times line 7        $      1,328                     your return. 

Cortney’s worksheet: 
Part A:                                                         Penalties and interest
1.  Tax before credits          $ 7,500 
                                                                     Your 2023 tax must be paid by       April 15, 2024, 
2.  Credit for tax paid                  0                      43
3.  Total personal tax liability  $ 7,500                            even if you requested an extension of time to file 
                                                                your return. Your 2023 return must be filed by April 15, 
4.  Line 3 times 0.4428         $ 3,321
                                                                2024. If you requested an extension, your return must 
Part B:                                                         be filed by October 15, 2024. 
5.  Federal AGI                 $ 80,000                        Round the total of penalties and interest to the near-
6.  Cortney’s share of AGI      $ 48,000                        est whole dollar. For more information and examples 
7.  Line 6 divided by line 5          0.60                      showing how penalties and interest are calculated, see 
8.  Line 4 times line 7         $    1,993                      “Interest and penalties” in Publication OR-17.

150-101-040-1 (Rev. 11-01-23)                                22                              2023 Form OR-40 Instructions

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Penalties Interest is figured daily, based on a 365-day year. The
annual interest rate for 2024 is 8 percent, or 0.0219 per-
Penalty amounts are based on the tax after all credits
cent per day.
shown on your return minus payments that you made
by the due date of the return. To find your tax after all To figure your interest, count the number of days start-
credits, start with your tax after standard and carry- ing with April 16, 2024, and ending with the date of
forward credits on line 31, then subtract the refundable your payment. Multiply your unpaid tax by the num-
credit amounts on lines 36 through 39. ber of days, then multiply that amount by 0.000219 (the
daily rate converted to a decimal).
Failure-to-file penalty. Include a penalty for failure to
file a return if: 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
• Your return is filed more than three months after the our billing notice, the annual interest rate increases by
due date (or extension due date); and 4 percentage points, to 12 percent.
• You didn’t pay all of your tax by April 15, 2024.
Amended return. If you’re amending your return, cal-
The penalty for failure to file is 20 percent of your tax culate the interest based on the additional amount of
after all credits that wasn’t paid by April 15, 2024. tax you must pay (line 5 of the Amended worksheet).
Failure-to-pay penalty. Include a penalty for failure to
Interest on underpayment of estimated tax.
pay if: 44
Underpayment interest is charged if:
• Less than 90 percent of your tax after all credits was • Your tax after all credits and withholding is $1,000
paid by April 15, 2024, or or more;
• You paid at least 90 percent of your tax after credits • You were required to make estimated tax payments;
by April 15, 2024, but you aren’t paying the balance of • One or more of your required installments was
unpaid tax in full when you file. underpaid; and
The penalty for failure to pay is 5 percent of your tax • You don’t qualify for an exception.
after all credits that wasn’t paid by April 15, 2024. Note: You could be charged interest on underpayment
of estimated tax even if line 41 shows a refund.
Failure to file and pay. If both penalties apply, your
total penalty will be 25 percent of your tax after all See Form OR-10 to determine if you owe underpayment
credits that wasn’t paid by April 15, 2024. interest or qualify for an exception. Download the form
from our website or contact us to order it.
First-time home buyer savings account (FTHBSA) If you owe underpayment interest, enter the amount
penalty for nonqualified withdrawal. Include a pen- from line 4 of Form OR-10. If you qualify for an excep-
alty of 5 percent of the funds withdrawn from your tion, enter the exception number from line 1 of the form
FTHBSA if you withdrew funds from your account for inside box 44a. If you used the Annualized Income
a purpose other than pur chasing a home. Worksheet (located in Form OR-10 Instructions) to figure
No penalty will be imposed if: your interest, check box 44b. Include Form OR-10 with
your return. Keep your underpayment interest work-
• The account holder: sheets and any required statements with your records.
— Dies.
— Files bankruptcy.
— Becomes permanently unable to regularly per- Amount due
form work at a gainful and suitable occupation
Amount you owe. Enter your total unpaid tax
due to loss of any bodily function. 46
• The funds are withdrawn more than 10 years after plus penalties and interest. Note: If you have
an overpayment on line 41 and the overpayment is
the account was opened.
less than the total penalties and interest you entered
This penalty is in addition to all other penalties pro- on line 45, enter the amount from line 45 minus the
vided by law. Withdrawn funds that are subject to this amount on line 41.
penalty also must be added back to Oregon income. See Amount to pay. If you’re filing your return on or before
this topic in “Additions” in Publication OR-17. the due date (without extensions), pay the amount
shown on line 46. If you’re filing your original return
Interest on unpaid tax
after the due date, subtract any payments you made
You’ll owe interest on the amount of tax that wasn’t after the due date of the return (without extensions)
paid by April 15, 2024. Interest starts accruing on from the amount on line 46 before you make your pay-
April 16, 2024 and continues to accrue every day, includ- ment. For amended returns, pay the amount shown on
ing the date of your payment. the Amended Worksheet, line 11.

150-101-040-1 (Rev. 11-01-23) 23 2023 Form OR-40 Instructions

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Payment options Refund

You may pay electronically from your checking or sav- Refund. Enter your overpayment from line
ings account, by credit card, or with a check, cashier’s 47
check, or money order. Cash payments can be made 41 minus any penalty or interest from line 45.
Note: If the amount on line 45 is more than the over-
only at our main office in Salem. If the amount due is payment on line 41, see the instructions for line 46.
less than $2, no payment is required.
You have three years from the due date of the return
Electronic payment from your checking or to file a claim for your refund. By law, we can’t issue
savings account a refund if you file your return more than three years
after the return’s due date (without extensions) or if the
You can pay your current year income taxes, 2024 esti-
refund is less than $1. For more information about the
mated income taxes, any prior year taxes due, and
time limit for claiming a refund, see “Payments and
amended return taxes directly from your checking or
refunds” in Publication OR-17.
savings account. There is no fee to use this service.
Interest on refunds. See “Interest and penalties” in
This option is available only through our website. Go
Publication OR-17 for information about interest paid
to www.oregon.gov/dor and click the link for Revenue
on refunds.
Online.
Direct debit may be available with e-filed returns at the Refund applications
time of filing. If line 47 shows a refund, you may use some or all of it to:
Credit card payments • Make an estimated tax payment for a later year.
• Donate to one or more of the charitable organizations
You can pay with your Discover, MasterCard, or Visa listed on Schedule OR-DONATE.
credit card. The service provider will charge you a • Contribute to the political party of your choice.
convenience fee. The service provider will tell you • Make a deposit to an Oregon college or MFS 529 sav-
what the fee is during the transaction; you will have ings plan account.
the option to continue or cancel the transaction before
entering your credit card information. If you complete Each of these applications will reduce your refund. The
the credit card transaction, you will receive a confir- combined total of all applications can’t be more than the
mation number. Keep this confirmation number as amount of your refund.
proof of payment—don’t send it with your return. Note: A refund of overpaid tax will be offset against
To pay by credit card, go to www.oregon.gov/dor and outstanding debt before any amount is applied or
click the link for Revenue Online. refunded to you.
Check or money order Instructions for amended returns. If line 5 of the
Amended worksheet shows a refund, you can use
• Make your check or money order payable to “Oregon some or all of it for the refund applications listed above.
Department of Revenue.” However, you can’t reduce any amounts you’ve already
• Write all of the following on your payment: applied from a refund on your original return. See the
— The tax year (2023). instructions for each application for details.
— The form you’re filing (Oregon Form OR-40).
Open estimated tax account. Enter the amount
— The last four digits of your SSN or ITIN. 48
• Use blue or black ballpoint ink. Don’t use red or pur- of your refund you want to apply as a tax pay-
ment for a later year. This amount will be applied to
ple ink or gel pens. your open estimated tax account (to a year where you
• Don’t send cash or a postdated check. will be filing a tax return). Generally, the payment will
Form OR-40-V. Use the voucher only if you’re mak- be applied to the 2024 tax year, unless you're filing a
ing a separate payment by check, cashier’s check, or delinquent or amended return. For more information,
money order. Don’t use the voucher if you’re including see “Payments and refunds” in Publication OR-17.
a payment with your return or making an electronic Instructions for amended returns. Enter the amount,
payment. See Form OR-40-V Instructions for additional if any, from a refund on your original return that
information. you’ve already applied as an estimated tax payment for
Payment plan. If you can’t pay in full now, pay what a later year. If line 5 of the Amended worksheet shows
you can. Contact us and we will help you set up a pay- a refund and you want to apply some or all of it as an
ment plan for the amount you're unable to pay with estimated tax payment, include the amount you want
your return. to apply.

150-101-040-1 (Rev. 11-01-23) 24 2023 Form OR-40 Instructions

- 25 -

Charitable checkoff. Enter the amount from line • You enter an amount but don’t designate a party (or
49
30 of Schedule OR-DONATE. For more informa- parties).
tion, see the schedule instructions. You can download • You designate a party (or parties) but don’t enter an
Schedule OR-DONATE from our website or you can amount.
contact us to order it. • You enter more than one party code per taxpayer.
Note: If your refund—after any application to an open Instructions for amended returns. Enter the amount,
estimated tax account—is less than your total donation if any, from a refund on your original return that you
amount, your donations will be prorated. applied as a political party contribution. If line 5 of the
To make direct donations instead, you can find each Amended worksheet shows a refund and you didn’t
charity’s address listed on our website. Don’t mail your make the maximum political party contribution on
donations to us. your original return, you may use the refund to make a
contribution on your amended return.
Instructions for amended returns. Enter the amount,
if any, from a refund on your original return that you Oregon college or MFS 529 savings plan. Enter
51
applied as charitable donations using Schedule OR- the amount from line 5 of Schedule OR-529. For
DONATE. If line 5 of the Amended worksheet shows minimum deposit amounts and other information, see
a refund, you can donate some or all of it to one or the schedule instructions. You can download Sched-
more of the listed charities. Include this amount and an ule OR-529 from our website or contact us to order it.
amended Schedule OR-DONATE with your amended
return. Note: The refund from your amended return Note: If the amount of your refund—after any applica-
will be applied as a donation for the calendar year in tion to an open estimated tax account, charitable check-
which you’re filing it. off donation, or political party contribution—is less
than the total amount you want to deposit, no deposit
Political party checkoff. You may use your will be made.
50
refund to contribute $3 to the Oregon political
Instructions for amended returns. Enter the amount,
party of your choice. If you’re filing a joint return, you
if any, from a refund on your original return that you
and your spouse may each contribute $3. Note: Your
applied as an Oregon college or MFS 529 savings plan
contribution will reduce your refund and does not
deposit. If line 5 of the Amended worksheet shows a
qualify for the political contribution credit.
refund, add the amount you want to apply as a deposit
To make a contribution: and include an amended Schedule OR-529 with your
1. Designate the political party of your choice using the amended return. The refund will be applied for the
party’s code from the alphabetized list below. year in which you’re filing the amended return.
— If you contribute, enter one code in box 50a.
Net refund. You must reduce your refund by
— If your spouse contributes on a joint return, enter 53
one code in box 50b. any amounts applied to your open estimated tax
account, charitable checkoff donations, political party
Enter only one code per taxpayer. Spouses filing a joint contributions, and Oregon college or MFS 529 savings
return don’t have to enter the same code. plan accounts. By law, we can’t issue or apply a refund
• Constitution Party of Oregon [code 500]. if you file your return more than three years after the
• Democratic Party of Oregon [code 501]. return’s due date (excluding extensions).
• Independent Party of Oregon [code 502].
• Libertarian Party of Oregon [code 503].
• No Labels Party [code 508]. Direct deposit
• Oregon Republican Party [code 504].
Direct deposit. In most cases, we can deposit
• Pacific Green Party of Oregon [code 505]. 54
• Progressive Party [code 506]. your refund directly into your checking or sav-
• Working Families Party of Oregon [code 507]. ings account instead of mailing you a check. However,
federal banking regulations prevent us from making a
2. Enter your total contribution amount. refund by direct deposit if the final destination is an
— If you oryour spouse contribute, enter $3. account outside the United States. In that case, we must
— If both you and your spouse contribute on a joint issue a paper check instead.
return, enter $6.
Before you enter your information, verify that your
Note: Your political party contribution won’t be made if: deposit will be accepted and confirm your routing and
• Your refund—after any application to an open esti- account numbers. You can find a diagram of a personal
mated tax account or charitable checkoff donation— check showing where these numbers are located in the
is less than your total contribution amount. “Payments and refunds” section of Publication OR-17.

150-101-040-1 (Rev. 11-01-23) 25 2023 Form OR-40 Instructions

- 26 -

Follow these steps to make sure your refund will be                  Preparer signature.     Anyone who prepares, advises, 
deposited into the correct account:                                  or assists in preparing personal income tax returns 
                                                                     in exchange for compensation of any kind      must be 
1. Check the box if the final destination for your refund 
                                                                     licensed to prepare Oregon returns and must sign the 
   would be an account outside the United States.  
                                                                     return. 
   Note: If you check this box, you will be issued a 
   paper check.                                                      Signing the return doesn't grant your preparer the right 
2.  Check the appropriate box, either checking  orsav-               to represent you or make decisions on your behalf. For 
   ings, but not both.                                               more information about representation and authoriza-
3. Enter your nine-digit routing number.        Routing              tion, download Form OR-AUTH from our website or 
   numbers begin with the digits 01 through 12, 21                   contact us to order it. 
   through 32, or 61 through 72.                                     Contact the following agencies to check the status of 
4. Enter your account number.    Account numbers can                 your Oregon tax practitioner:
   be up to  17 characters  (both numbers and letters). 
   Don’t include hyphens, spaces, or special symbols.                • State Board of Tax Practitioners at 503-378-4034 
5. Double-check    the account and routing numbers.                  (Salem) for licensed tax consultants or preparers, or 
   These numbers can’t be changed after the return is                go to   www.oregon.gov/obtp.
                                                                     • State Board of Accountancy at 503-378-4181 (Salem) 
   filed.
                                                                     for public accountants and certified public accoun-
                                                                     tants, or go to   www.oregon.gov/boa.
Kicker donation
                                                                     Preparer license number. Licensed tax consultants and 
    Kicker Donation. You may choose to donate all                    tax preparers: enter your license number. CPAs: enter 
55                                                                   your certificate number. Tax-Aide volunteers: enter 
     of your kicker to the Oregon State School Fund. 
The election to donate your kicker cannot be changed                 your TCE site number. All others: leave blank. Don’t 
                                                                     enter your driver license number.
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.                     Before you file

To make the donation:                                                Copy of federal return. Before you assemble your Ore-
1.  See the instructions for line 38 to calculate you kicker         gon return, make a copy of both sides of your federal 
   amount.                                                           Form 1040, 1040-SR, or 1040-NR, along with Schedules 
2.  Make sure that you’ve entered 0 on line 38.                      1 through 3 (as applicable), or Form 1040-X. 
3.  Check box 55a.                                                   Don’t include any other federal schedules. Keep these 
4.  Enter your entire kicker amount on line 55b.                     with your records; we may ask for them later. 
Reminder: This election is irrevocable. The election to              If you created an “as if” federal return, use blue or black 
donate your kicker can not be changed or revoked after               ink to label it “as if” on the top left corner. Include it 
the due date of the original return. To make a change or             along with the copy of your actual federal return (and 
correction to your election, your amended return must                any amendments).
be received by the due date of the original return.                  Failure to include your federal return will delay pro-
                                                                     cessing, and items claimed on your Oregon return 
See the instructions for calculating your kicker for 
                                                                     may be adjusted or denied.
more information.
                                                                     Amended Oregon return.    If you’re amending your 
                                                                     Oregon return due to changes to your federal return or 
Signature block                                                      a return you filed with another state, include a copy of 
                                                                     your amended or corrected federal or other state return 
Signature(s). Be sure to sign and date your return. If 
                                                                     or audit report. If you’re amending only your Oregon 
you’re filing a joint return, both taxpayers must sign. By 
                                                                     return, include a copy of your original federal or other 
signing the return, you acknowledge, under penalty of 
                                                                     state return. 
false swearing, that the information on the return and 
any attachments is true, correct, and complete.                      Assemble your Oregon return. Assemble your return 
                                                                     in the order shown below. If a form has more than one 
Minor child’s return.          If your child can’t sign their tax    page, be sure that you’ve included all pages and that 
return, you may sign the child’s name as their legal                 they’re  all  from  the same  2023 form. For  example, if 
agent. Sign the child’s name and then write “By [your                you’re filing Schedule OR-WFHDC, Schedule OR-A, 
signature], parent (or other legal guardian) of minor                or Schedule OR-ASC, be sure that “2023 Schedule OR-
child.”                                                              WFHDC”, "2023 Schedule OR-A", or "2023 Schedule 

150-101-040-1 (Rev. 11-01-23)                                     26                          2023 Form OR-40 Instructions

- 27 -

OR-ASC" is printed at the top of each page and that
you’ve included all pages associated with each schedule. Avoid processing delays

Important: Don’t use staples, paperclips, tape, or Type or clearly print your name, SSN, date of birth,
other fasteners. Doing so will delay processing. complete mailing address, and daytime phone number
1. Payment by check or money order, if any. Don’t use on your return.
a voucher. Include all pages of your Oregon return.
2. Form(s) W-2 and 1099 showing Oregon tax withheld.
Double-check your figures and other numbers,
3. Form OR-40.
including your SSN. Errors will delay processing.
4. Schedule OR-A. Common mistakes are:
5. Schedule OR-ASC.
6. Schedule OR-ADD-DEP. • Math errors.
• A wrong amount claimed for the federal tax liability
7. Schedule OR-DONATE.
subtraction.
8. Schedule OR-529. • Using the wrong line or column on the tax tables.
9. Schedule OR-PTE-FY. • Using the wrong tax chart.
10. Form OR-10.
If you have tax to pay, review the instructions for line 45.
11. Schedule OR-EIC-ITIN.
12. Schedule OR-WFHDC. Verify your account information if you’re requesting a
13. Other Oregon schedules required to be included refund by direct deposit.
with your return. Sign your return. Both spouses must sign a joint return.
14. If you’re an RDP filing separately for Oregon, your
partner’s Oregon return. Include legible copies of all W-2 and 1099 forms show-
ing Oregon income tax withheld. Place them on top of
15. Your federal return(s) and schedules.
your return along with any payment by check, cashier’s
Note: If you’re making an estimated tax payment for check, or money order.
2024 by check or money order, send the payment in a
Include a copy of your federal return (front and back)
separate envelope with a completed Form OR-40-V.
with your Oregon return. Include federal Schedules 1
Don’t include your 2024 payment or voucher with your
through 3 (if applicable), but don’t include other federal
2023 return.
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 Mail tax-to-pay
no-tax-due returns to: returns to:
REFUND Oregon Department of Revenue
PO Box 14700 PO Box 14555
Salem OR 97309-0930 Salem OR 97309-0940

150-101-040-1 (Rev. 11-01-23) 27 2023 Form OR-40 Instructions

- 28 -

                                                                                    Use column J if you are:
                                                  Use column S if you are:
2023 Tax Tables                                                                     •  Married filing jointly.
                                                  • Single.
                                                                                    •  Head of household.
for Form OR-40                             S •  Married filing separately.      J   •        Surviving spouse.

If income from                     If income from              If income from                If income from 
Form OR-40,      And you           Form OR-40,    And you      Form OR-40,      And you      Form OR-40,      And you
line 19 is:      use column:       line 19 is:    use column:  line 19 is:      use column:  line 19 is:      use column:
           But                             But                            But                       But
At         less                    At     less                 At         less               At     less
least:     than: S J               least: than:   S J          least:     than: S J          least: than:     S J
                 Your tax is:                     Your tax is:                  Your tax is:                  Your tax is:
$ 0                                $ 4,000                     $ 9,000                       $ 14,000
                                   4,000 – 4,100  192 192      9,000 – 9,100    530 449      14,000 – 14,100  944   787
                                   4,100 – 4,200  199 197      9,100 – 9,200    536 456      14,100 – 14,200  953   793
                                   4,200 – 4,300  206 202      9,200 – 9,300    543 463      14,200 – 14,300  961   800
                                   4,300 – 4,400  212 207      9,300 – 9,400    550 469      14,300 – 14,400  970   807
                                   4,400 – 4,500  219 211      9,400 – 9,500    557 476      14,400 – 14,500  979   814
                                   4,500 – 4,600  226 216      9,500 – 9,600    563 483      14,500 – 14,600  988   820
                                   4,600 – 4,700  233 221      9,600 – 9,700    570 490      14,600 – 14,700  996   827
                                   4,700 – 4,800  239 226      9,700 – 9,800    577 496      14,700 – 14,800  1,005 834
       0 –  20   0             0   4,800 – 4,900  246 230      9,800 – 9,900    584 503      14,800 – 14,900  1,014 841
    20 –    50   2             2   4,900 – 5,000  253 235      9,900 – 10,000   590 510      14,900 – 15,000  1,023 847
$ 50                               $ 5,000                     $ 10,000                      $ 15,000
    50 –   100   4             4   5,000 – 5,100  260 240      10,000 – 10,100  597 517      15,000 – 15,100  1,031 854
100 –      200   7             7   5,100 – 5,200  266 245      10,100 – 10,200  604 523      15,100 – 15,200  1,040 861
200 –      300   12            12  5,200 – 5,300  273 249      10,200 – 10,300  611 530      15,200 – 15,300  1,049 868
300 –      400   17            17  5,300 – 5,400  280 254      10,300 – 10,400  620 537      15,300 – 15,400  1,058 874
400 –      500   21            21  5,400 – 5,500  287 259      10,400 – 10,500  629 544      15,400 – 15,500  1,066 881
500 –      600   26            26  5,500 – 5,600  293 264      10,500 – 10,600  638 550      15,500 – 15,600  1,075 888
600 –      700   31            31  5,600 – 5,700  300 268      10,600 – 10,700  646 557      15,600 – 15,700  1,084 895
700 –      800   36            36  5,700 – 5,800  307 273      10,700 – 10,800  655 564      15,700 – 15,800  1,093 901
800 –      900   40            40  5,800 – 5,900  314 278      10,800 – 10,900  664 571      15,800 – 15,900  1,101 908
900 – 1,000      45            45  5,900 – 6,000  320 283      10,900 – 11,000  673 577      15,900 – 16,000  1,110 915
$ 1,000                            $ 6,000                     $ 11,000                      $ 16,000
1,000 – 1,100    50            50  6,000 – 6,100  327 287      11,000 – 11,100  681 584      16,000 – 16,100  1,119 922
1,100 – 1,200    55            55  6,100 – 6,200  334 292      11,100 – 11,200  690 591      16,100 – 16,200  1,128 928
1,200 – 1,300    59            59  6,200 – 6,300  341 297      11,200 – 11,300  699 598      16,200 – 16,300  1,136 935
1,300 – 1,400    64            64  6,300 – 6,400  347 302      11,300 – 11,400  708 604      16,300 – 16,400  1,145 942
1,400 – 1,500    69            69  6,400 – 6,500  354 306      11,400 – 11,500  716 611      16,400 – 16,500  1,154 949
1,500 – 1,600    74            74  6,500 – 6,600  361 311      11,500 – 11,600  725 618      16,500 – 16,600  1,163 955
1,600 – 1,700    78            78  6,600 – 6,700  368 316      11,600 – 11,700  734 625      16,600 – 16,700  1,171 962
1,700 – 1,800    83            83  6,700 – 6,800  374 321      11,700 – 11,800  743 631      16,700 – 16,800  1,180 969
1,800 – 1,900    88            88  6,800 – 6,900  381 325      11,800 – 11,900  751 638      16,800 – 16,900  1,189 976
1,900 – 2,000    93            93  6,900 – 7,000  388 330      11,900 – 12,000  760 645      16,900 – 17,000  1,198 982
$ 2,000                            $ 7,000                     $ 12,000                      $ 17,000
2,000 – 2,100    97            97  7,000 – 7,100  395 335      12,000 – 12,100  769 652      17,000 – 17,100  1,206 989
2,100 – 2,200    102           102 7,100 – 7,200  401 340      12,100 – 12,200  778 658      17,100 – 17,200  1,215 996
2,200 – 2,300    107           107 7,200 – 7,300  408 344      12,200 – 12,300  786 665      17,200 – 17,300  1,224 1,003
2,300 – 2,400    112           112 7,300 – 7,400  415 349      12,300 – 12,400  795 672      17,300 – 17,400  1,233 1,009
2,400 – 2,500    116           116 7,400 – 7,500  422 354      12,400 – 12,500  804 679      17,400 – 17,500  1,241 1,016
2,500 – 2,600    121           121 7,500 – 7,600  428 359      12,500 – 12,600  813 685      17,500 – 17,600  1,250 1,023
2,600 – 2,700    126           126 7,600 – 7,700  435 363      12,600 – 12,700  821 692      17,600 – 17,700  1,259 1,030
2,700 – 2,800    131           131 7,700 – 7,800  442 368      12,700 – 12,800  830 699      17,700 – 17,800  1,268 1,036
2,800 – 2,900    135           135 7,800 – 7,900  449 373      12,800 – 12,900  839 706      17,800 – 17,900  1,276 1,043
2,900 – 3,000    140           140 7,900 – 8,000  455 378      12,900 – 13,000  848 712      17,900 – 18,000  1,285 1,050
$ 3,000                            $ 8,000                     $ 13,000                      $ 18,000
3,000 – 3,100    145           145 8,000 – 8,100  462 382      13,000 – 13,100  856 719      18,000 – 18,100  1,294 1,057
3,100 – 3,200    150           150 8,100 – 8,200  469 388      13,100 – 13,200  865 726      18,100 – 18,200  1,303 1,063
3,200 – 3,300    154           154 8,200 – 8,300  476 395      13,200 – 13,300  874 733      18,200 – 18,300  1,311 1,070
3,300 – 3,400    159           159 8,300 – 8,400  482 402      13,300 – 13,400  883 739      18,300 – 18,400  1,320 1,077
3,400 – 3,500    164           164 8,400 – 8,500  489 409      13,400 – 13,500  891 746      18,400 – 18,500  1,329 1,084
3,500 – 3,600    169           169 8,500 – 8,600  496 415      13,500 – 13,600  900 753      18,500 – 18,600  1,338 1,090
3,600 – 3,700    173           173 8,600 – 8,700  503 422      13,600 – 13,700  909 760      18,600 – 18,700  1,346 1,097
3,700 – 3,800    178           178 8,700 – 8,800  509 429      13,700 – 13,800  918 766      18,700 – 18,800  1,355 1,104
3,800 – 3,900    183           183 8,800 – 8,900  516 436      13,800 – 13,900  926 773      18,800 – 18,900  1,364 1,111
3,900 – 4,000    188           188 8,900 – 9,000  523 442      13,900 – 14,000  935 780      18,900 – 19,000  1,373 1,117

150-101-040-1 (Rev. 11-01-23)                              28                                2023 Form OR-40 Instructions

- 29 -

                                                                               Use column J if you are:
                                               Use column S if you are:
2023 Tax Tables                                                                •  Married filing jointly.
                                               • Single.
                                                                               •  Head of household.
for Form OR-40                          S •  Married filing separately.      J •          Surviving spouse.

If income from                 If income from               If income from                If income from 
Form OR-40,     And you        Form OR-40,     And you      Form OR-40,      And you      Form OR-40,      And you
line 19 is:     use column:    line 19 is:     use column:  line 19 is:      use column:  line 19 is:      use column:
       But                            But                              But                       But
At     less                    At     less                  At         less               At     less
least: than:    S J            least: than:    S J          least:     than: S J          least: than:     S J
                Your tax is:                   Your tax is:                  Your tax is:                  Your tax is:
$ 19,000                       $ 24,000                     $ 29,000                      $ 34,000
19,000 – 19,100 1,381 1,124    24,000 – 24,100 1,819 1,534  29,000 – 29,100  2,256 1,972  34,000 – 34,100  2,694 2,409
19,100 – 19,200 1,390 1,131    24,100 – 24,200 1,828 1,543  29,100 – 29,200  2,265 1,981  34,100 – 34,200  2,703 2,418
19,200 – 19,300 1,399 1,138    24,200 – 24,300 1,836 1,552  29,200 – 29,300  2,274 1,989  34,200 – 34,300  2,711 2,427
19,300 – 19,400 1,408 1,144    24,300 – 24,400 1,845 1,561  29,300 – 29,400  2,283 1,998  34,300 – 34,400  2,720 2,436
19,400 – 19,500 1,416 1,151    24,400 – 24,500 1,854 1,569  29,400 – 29,500  2,291 2,007  34,400 – 34,500  2,729 2,444
19,500 – 19,600 1,425 1,158    24,500 – 24,600 1,863 1,578  29,500 – 29,600  2,300 2,016  34,500 – 34,600  2,738 2,453
19,600 – 19,700 1,434 1,165    24,600 – 24,700 1,871 1,587  29,600 – 29,700  2,309 2,024  34,600 – 34,700  2,746 2,462
19,700 – 19,800 1,443 1,171    24,700 – 24,800 1,880 1,596  29,700 – 29,800  2,318 2,033  34,700 – 34,800  2,755 2,471
19,800 – 19,900 1,451 1,178    24,800 – 24,900 1,889 1,604  29,800 – 29,900  2,326 2,042  34,800 – 34,900  2,764 2,479
19,900 – 20,000 1,460 1,185    24,900 – 25,000 1,898 1,613  29,900 – 30,000  2,335 2,051  34,900 – 35,000  2,773 2,488
$ 20,000                       $ 25,000                     $ 30,000                      $ 35,000
20,000 – 20,100 1,469 1,192    25,000 – 25,100 1,906 1,622  30,000 – 30,100  2,344 2,059  35,000 – 35,100  2,781 2,497
20,100 – 20,200 1,478 1,198    25,100 – 25,200 1,915 1,631  30,100 – 30,200  2,353 2,068  35,100 – 35,200  2,790 2,506
20,200 – 20,300 1,486 1,205    25,200 – 25,300 1,924 1,639  30,200 – 30,300  2,361 2,077  35,200 – 35,300  2,799 2,514
20,300 – 20,400 1,495 1,212    25,300 – 25,400 1,933 1,648  30,300 – 30,400  2,370 2,086  35,300 – 35,400  2,808 2,523
20,400 – 20,500 1,504 1,219    25,400 – 25,500 1,941 1,657  30,400 – 30,500  2,379 2,094  35,400 – 35,500  2,816 2,532
20,500 – 20,600 1,513 1,228    25,500 – 25,600 1,950 1,666  30,500 – 30,600  2,388 2,103  35,500 – 35,600  2,825 2,541
20,600 – 20,700 1,521 1,237    25,600 – 25,700 1,959 1,674  30,600 – 30,700  2,396 2,112  35,600 – 35,700  2,834 2,549
20,700 – 20,800 1,530 1,246    25,700 – 25,800 1,968 1,683  30,700 – 30,800  2,405 2,121  35,700 – 35,800  2,843 2,558
20,800 – 20,900 1,539 1,254    25,800 – 25,900 1,976 1,692  30,800 – 30,900  2,414 2,129  35,800 – 35,900  2,851 2,567
20,900 – 21,000 1,548 1,263    25,900 – 26,000 1,985 1,701  30,900 – 31,000  2,423 2,138  35,900 – 36,000  2,860 2,576
$ 21,000                       $ 26,000                     $ 31,000                      $ 36,000
21,000 – 21,100 1,556 1,272    26,000 – 26,100 1,994 1,709  31,000 – 31,100  2,431 2,147  36,000 – 36,100  2,869 2,584
21,100 – 21,200 1,565 1,281    26,100 – 26,200 2,003 1,718  31,100 – 31,200  2,440 2,156  36,100 – 36,200  2,878 2,593
21,200 – 21,300 1,574 1,289    26,200 – 26,300 2,011 1,727  31,200 – 31,300  2,449 2,164  36,200 – 36,300  2,886 2,602
21,300 – 21,400 1,583 1,298    26,300 – 26,400 2,020 1,736  31,300 – 31,400  2,458 2,173  36,300 – 36,400  2,895 2,611
21,400 – 21,500 1,591 1,307    26,400 – 26,500 2,029 1,744  31,400 – 31,500  2,466 2,182  36,400 – 36,500  2,904 2,619
21,500 – 21,600 1,600 1,316    26,500 – 26,600 2,038 1,753  31,500 – 31,600  2,475 2,191  36,500 – 36,600  2,913 2,628
21,600 – 21,700 1,609 1,324    26,600 – 26,700 2,046 1,762  31,600 – 31,700  2,484 2,199  36,600 – 36,700  2,921 2,637
21,700 – 21,800 1,618 1,333    26,700 – 26,800 2,055 1,771  31,700 – 31,800  2,493 2,208  36,700 – 36,800  2,930 2,646
21,800 – 21,900 1,626 1,342    26,800 – 26,900 2,064 1,779  31,800 – 31,900  2,501 2,217  36,800 – 36,900  2,939 2,654
21,900 – 22,000 1,635 1,351    26,900 – 27,000 2,073 1,788  31,900 – 32,000  2,510 2,226  36,900 – 37,000  2,948 2,663
$ 22,000                       $ 27,000                     $ 32,000                      $ 37,000
22,000 – 22,100 1,644 1,359    27,000 – 27,100 2,081 1,797  32,000 – 32,100  2,519 2,234  37,000 – 37,100  2,956 2,672
22,100 – 22,200 1,653 1,368    27,100 – 27,200 2,090 1,806  32,100 – 32,200  2,528 2,243  37,100 – 37,200  2,965 2,681
22,200 – 22,300 1,661 1,377    27,200 – 27,300 2,099 1,814  32,200 – 32,300  2,536 2,252  37,200 – 37,300  2,974 2,689
22,300 – 22,400 1,670 1,386    27,300 – 27,400 2,108 1,823  32,300 – 32,400  2,545 2,261  37,300 – 37,400  2,983 2,698
22,400 – 22,500 1,679 1,394    27,400 – 27,500 2,116 1,832  32,400 – 32,500  2,554 2,269  37,400 – 37,500  2,991 2,707
22,500 – 22,600 1,688 1,403    27,500 – 27,600 2,125 1,841  32,500 – 32,600  2,563 2,278  37,500 – 37,600  3,000 2,716
22,600 – 22,700 1,696 1,412    27,600 – 27,700 2,134 1,849  32,600 – 32,700  2,571 2,287  37,600 – 37,700  3,009 2,724
22,700 – 22,800 1,705 1,421    27,700 – 27,800 2,143 1,858  32,700 – 32,800  2,580 2,296  37,700 – 37,800  3,018 2,733
22,800 – 22,900 1,714 1,429    27,800 – 27,900 2,151 1,867  32,800 – 32,900  2,589 2,304  37,800 – 37,900  3,026 2,742
22,900 – 23,000 1,723 1,438    27,900 – 28,000 2,160 1,876  32,900 – 33,000  2,598 2,313  37,900 – 38,000  3,035 2,751
$ 23,000                       $ 28,000                     $ 33,000                      $ 38,000
23,000 – 23,100 1,731 1,447    28,000 – 28,100 2,169 1,884  33,000 – 33,100  2,606 2,322  38,000 – 38,100  3,044 2,759
23,100 – 23,200 1,740 1,456    28,100 – 28,200 2,178 1,893  33,100 – 33,200  2,615 2,331  38,100 – 38,200  3,053 2,768
23,200 – 23,300 1,749 1,464    28,200 – 28,300 2,186 1,902  33,200 – 33,300  2,624 2,339  38,200 – 38,300  3,061 2,777
23,300 – 23,400 1,758 1,473    28,300 – 28,400 2,195 1,911  33,300 – 33,400  2,633 2,348  38,300 – 38,400  3,070 2,786
23,400 – 23,500 1,766 1,482    28,400 – 28,500 2,204 1,919  33,400 – 33,500  2,641 2,357  38,400 – 38,500  3,079 2,794
23,500 – 23,600 1,775 1,491    28,500 – 28,600 2,213 1,928  33,500 – 33,600  2,650 2,366  38,500 – 38,600  3,088 2,803
23,600 – 23,700 1,784 1,499    28,600 – 28,700 2,221 1,937  33,600 – 33,700  2,659 2,374  38,600 – 38,700  3,096 2,812
23,700 – 23,800 1,793 1,508    28,700 – 28,800 2,230 1,946  33,700 – 33,800  2,668 2,383  38,700 – 38,800  3,105 2,821
23,800 – 23,900 1,801 1,517    28,800 – 28,900 2,239 1,954  33,800 – 33,900  2,676 2,392  38,800 – 38,900  3,114 2,829
23,900 – 24,000 1,810 1,526    28,900 – 29,000 2,248 1,963  33,900 – 34,000  2,685 2,401  38,900 – 39,000  3,123 2,838

150-101-040-1 (Rev. 11-01-23)                           29                                2023 Form OR-40 Instructions

- 30 -

                                                                               Use column J if you are:
                                               Use column S if you are:
2023 Tax Tables                                                                •  Married filing jointly.
                                               • Single.
                                                                               •  Head of household.
for Form OR-40                          S •  Married filing separately.      J •          Surviving spouse.

If income from                 If income from               If income from                If income from 
Form OR-40,     And you        Form OR-40,     And you      Form OR-40,      And you      Form OR-40,      And you
line 19 is:     use column:    line 19 is:     use column:  line 19 is:      use column:  line 19 is:      use column:
       But                            But                              But                       But
At     less                    At     less                  At         less               At     less
least: than:    S J            least: than:    S J          least:     than: S J          least: than:     S J
                Your tax is:                   Your tax is:                  Your tax is:                  Your tax is:
$ 39,000                       $ 42,000                     $ 45,000                      $ 48,000
39,000 – 39,100 3,131 2,847    42,000 – 42,100 3,394 3,109  45,000 – 45,100 3,656 3,372   48,000 – 48,100  3,919 3,634
39,100 – 39,200 3,140 2,856    42,100 – 42,200 3,403 3,118  45,100 – 45,200 3,665 3,381   48,100 – 48,200  3,928 3,643
39,200 – 39,300 3,149 2,864    42,200 – 42,300 3,411 3,127  45,200 – 45,300 3,674 3,389   48,200 – 48,300  3,936 3,652
39,300 – 39,400 3,158 2,873    42,300 – 42,400 3,420 3,136  45,300 – 45,400 3,683 3,398   48,300 – 48,400  3,945 3,661
39,400 – 39,500 3,166 2,882    42,400 – 42,500 3,429 3,144  45,400 – 45,500 3,691 3,407   48,400 – 48,500  3,954 3,669
39,500 – 39,600 3,175 2,891    42,500 – 42,600 3,438 3,153  45,500 – 45,600 3,700 3,416   48,500 – 48,600  3,963 3,678
39,600 – 39,700 3,184 2,899    42,600 – 42,700 3,446 3,162  45,600 – 45,700 3,709 3,424   48,600 – 48,700  3,971 3,687
39,700 – 39,800 3,193 2,908    42,700 – 42,800 3,455 3,171  45,700 – 45,800 3,718 3,433   48,700 – 48,800  3,980 3,696
39,800 – 39,900 3,201 2,917    42,800 – 42,900 3,464 3,179  45,800 – 45,900 3,726 3,442   48,800 – 48,900  3,989 3,704
39,900 – 40,000 3,210 2,926    42,900 – 43,000 3,473 3,188  45,900 – 46,000 3,735 3,451   48,900 – 49,000  3,998 3,713
$ 40,000                       $ 43,000                     $ 46,000                      $ 49,000
40,000 – 40,100 3,219 2,934    43,000 – 43,100 3,481 3,197  46,000 – 46,100 3,744 3,459   49,000 – 49,100  4,006 3,722
40,100 – 40,200 3,228 2,943    43,100 – 43,200 3,490 3,206  46,100 – 46,200 3,753 3,468   49,100 – 49,200  4,015 3,731
40,200 – 40,300 3,236 2,952    43,200 – 43,300 3,499 3,214  46,200 – 46,300 3,761 3,477   49,200 – 49,300  4,024 3,739
40,300 – 40,400 3,245 2,961    43,300 – 43,400 3,508 3,223  46,300 – 46,400 3,770 3,486   49,300 – 49,400  4,033 3,748
40,400 – 40,500 3,254 2,969    43,400 – 43,500 3,516 3,232  46,400 – 46,500 3,779 3,494   49,400 – 49,500  4,041 3,757
40,500 – 40,600 3,263 2,978    43,500 – 43,600 3,525 3,241  46,500 – 46,600 3,788 3,503   49,500 – 49,600  4,050 3,766
40,600 – 40,700 3,271 2,987    43,600 – 43,700 3,534 3,249  46,600 – 46,700 3,796 3,512   49,600 – 49,700  4,059 3,774
40,700 – 40,800 3,280 2,996    43,700 – 43,800 3,543 3,258  46,700 – 46,800 3,805 3,521   49,700 – 49,800  4,068 3,783
40,800 – 40,900 3,289 3,004    43,800 – 43,900 3,551 3,267  46,800 – 46,900  3,814 3,529  49,800 – 49,900  4,076 3,792
40,900 – 41,000 3,298 3,013    43,900 – 44,000 3,560 3,276  46,900 – 47,000  3,823 3,538  49,900 – 50,000  4,085 3,801
$ 41,000                       $ 44,000                     $ 47,000
41,000 – 41,100 3,306 3,022    44,000 – 44,100 3,569 3,284  47,000 – 47,100  3,831 3,547
41,100 – 41,200 3,315 3,031    44,100 – 44,200 3,578 3,293  47,100 – 47,200  3,840 3,556
41,200 – 41,300 3,324 3,039    44,200 – 44,300 3,586 3,302  47,200 – 47,300  3,849 3,564
41,300 – 41,400 3,333 3,048    44,300 – 44,400 3,595 3,311  47,300 – 47,400  3,858 3,573
41,400 – 41,500 3,341 3,057    44,400 – 44,500 3,604 3,319  47,400 – 47,500  3,866 3,582
41,500 – 41,600 3,350 3,066    44,500 – 44,600 3,613 3,328  47,500 – 47,600  3,875 3,591
41,600 – 41,700 3,359 3,074    44,600 – 44,700 3,621 3,337  47,600 – 47,700  3,884 3,599
41,700 – 41,800 3,368 3,083    44,700 – 44,800 3,630 3,346  47,700 – 47,800  3,893 3,608
41,800 – 41,900 3,376 3,092    44,800 – 44,900 3,639 3,354  47,800 – 47,900  3,901 3,617
41,900 – 42,000 3,385 3,101    44,900 – 45,000 3,648 3,363  47,900 – 48,000  3,910 3,626

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

150-101-040-1 (Rev. 11-01-23)                           30                                2023 Form OR-40 Instructions

PDF file checksum: 1284068495

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