Oregon Amended Tax Return Instructions. This publication supplements the Oregon income tax instruction bookle
This publication supplements the Oregon income tax instruction booklet and the Internal Revenue Service (IRS) Tax Guide: Publication 17, Your Federal Income Tax (For Individuals). However, the entity is subject to Oregon tax on income from built-in gains and Include any sched-ules that have changed since your prior tax return was filed and check the amended return box in the upper left corner on page 1. You can: Include a copy of force; your original or amended federal or other state return with • Centralized administrative services or functions your amended Annual withholding tax reconciliation reports (Form WR) with payment or deposit Applications for alternative filing method for temporary employers Combined payroll tax reports (Forms OA, OQ, and Learn how to amend a tax return using Direct File Oregon. Order paper forms. We have changed the layout of our forms to make them easier to be read by our • A copy of the Oregon tax return that you originally filed for the year being amended; this will provide the guidance needed for completing your amended return. If an asset value has changed, provide substantia-tion, Current Oregon income taxes can be prepared but ONLY be e-Filed in conjunction with an IRS Income Tax Return, as the IRS and the state of OR share tax data. " Read about Corporate Activity Tax filing When you file your Oregon return, you must include a copy of your federal Form 1040, 1040-SR, or 1040-NR with Schedules 1 through 3 (if applicable), or Form 1040-X if you’re filing an amended return. See the forms, schedules, Mail your return Non-2-D barcode. If you’re a retiree who is domiciled in Oregon, but you file a nonresident return because you’re living in another state, your retirement income may be subject to Oregon income tax. — Purpose of Form OR-20-S Use Form OR-20-S, Oregon S Corporation Tax Return to calculate and report the Oregon corporate excise or income tax liability of a business entity taxable as an S Directions for using Direct File Oregon to file an amended state return are available on the Department of Revenue website. Enter the information from the printed return into Direct File Oregon, if you qualify, to electronically file your amended return free of charge. . If you received a federal extension or an extension to file your federal or Oregon individual income tax return, it will also extend your TriMet Self-Employment Tax Return. If amending for an NOL, tax year the NOL was generated: If so, the federal tax on your amended federal return is the amount you will use for your amended Oregon return. Amended returns may take six months or longer to process. If you’re not domiciled Note: Taxpayers may register to use Get Transcript to view, print, or download the following transcript types: Tax Return Transcript (shows most line items including Adjusted Gross Income (AGI) from Find out where to mail your completed form. — Include any sched-ules that have changed since your prior tax return was filed and check the amended return box in the upper left corner on page 1. Read Instructions On How To Download And Complete An OR Amended Tax Return. If your Oregon income is less than your Purpose of Form OR-20 Use Form OR-20, Oregon Corporation Excise Tax Return, to calculate and report the Oregon corporate excise tax liability of a business entity taxable as a C corporation doing If you change taxable income by filing an original or amended federal or Oregon income tax return, you must file an amended Form MC-40 within 60 days of when the original or amended federal or Oregon Enter the information from the printed return into Direct File Oregon to electronically file their amended return free of charge. Some amended returns can take up to six months to process if Find and download forms and publications, popular forms, Board of Property Tax Appeals (BOPTA), Cigarette and Tobacco, find current and search all forms. If the large 2-D barcode box on the first page of this form is blank: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940. Direct File Oregon is an interview-based software that allows most full year Section discussions and charts that were updated annually have been removed, or replaced with references to relevant forms, schedules, instructions, and publications. Download or print the 2025 Oregon Form OR-40N Instructions (Individual Income Tax Return Instructions for Nonresident / Part-year Resident) for FREE from the If you change taxable income by filing an original or amended federal or Oregon income tax return, you must file an amended Form MET-40 within 60 days of when the original or amended federal or provider to verify their participation in amended return e-filing, for specific instructions needed to submit an amended return, and for answers to any questions. This could include reporting additional income, claiming deductions or Once your tax return has been printed (confirm your original Form 1040 Individual Tax Return return is included), you need to sign, date, and mail the amended return. Print and Mail Your Returns screen, follow the TurboTax instructions to print, sign, date, and mail the amended return (confirm your original Form 1040 Individual Tax Return return is You need to file an Oregon income tax return if your Oregon-source income and income received while an Oregon resident is more than your standard deduction. — If you change taxable income by filing an original or amended federal or Oregon income tax return, you must file an amended Business Tax Return within 60 days of when the original or amended federal Part-year resident and nonresident, Form OR-40-P and Form OR-40-N filers Tax calculator All filers can get their tax using the personal income tax calculator instead of using the tax rate charts or tables in OAR 150-305-0460 has been amended to allow taxpayers, tax preparers, and authorized representatives of the tax-payer or declarant to sign paper returns, statements, other documents, or If you change taxable income by filing an original or amended federal or Oregon income tax return, you must file an amended Form MET-40 within 60 days of when the original or amended federal or Purpose of Form OR-20-S Use Form OR-20-S, Oregon S Corporation Tax Return to calculate and report the Oregon corporate excise or income tax liability of a business entity taxable as an S Oregon Individual Income Tax Return for Part-year Residents Fiscal year ending date (MM/DD/YYYY) / / Amended return. LOG ON TO iReg and then: Select your company S corporations For Oregon, S corporation income is generally taxable to the shareholders rather than the corporation. — The CAT is imposed on businesses for the privilege of doing business in Oregon. You should make sure you follow these important steps that will Learn How To Prepare And File An Oregon Income Tax Amendment. See the forms, schedules, 2021 Oregon Income Tax Form OR-40-N and Form OR-40-P Instructions Nonresident/Part-year Resident Check out our online services Revenue Online is a secure online portal that provides Mail your return Non-2-D barcode. If an asset value has changed, provide substantia-tion, When you file your Oregon return, you must include a copy of your federal Form 1040, 1040-SR, or 1040-NR with Schedules 1 through 3 (if applicable), or Form 1040-X if you're filing an amended return. The mailing address and balance due amount are included on the File by If you owe more tax with your amended tax return or because of a change or audit to your estate tax return, include Form OR-706-V with your payment. Explanation of adjustments made (continued)—Include line number(s) and show the computations in detail. Directions for using Direct File Oregon to file an amended state Mail your return Non-2-D barcode. Also, find mailing addresses for other returns, including corporation, partnership, tax Direct File Oregon is a way to electronically file your personal income tax return with the Oregon Department of Revenue. There will be no addition or subtraction in a later year. If an asset value has changed, provide substantia-tion, Mail your return Non-2-D barcode. • A copy of the Learn how to amend a tax return using Direct File Oregon. 2021 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. Don't attach Section discussions and charts that were updated annually have been removed, or replaced with references to relevant forms, schedules, instructions, and publications. This form allows taxpayers to correct any errors or make changes to their Oregon’s individual income tax returns and some supporting schedules and forms have been redesigned for tax year 2021. It is measured on a business's commercial activity, which is the total amount a business realizes from transactions and For the state return follow the TurboTax instructions to print, sign, date and mail the amended resident return. However, the entity is subject to Oregon tax on income from built-in gains and Instructions for Oregon Amended Schedule For Amending Oregon Individual Income Tax Returns How do I amend my Oregon return? You will need the following items: • The tax form and instruction If you owe more tax with your amended tax return or because of a change or audit to your estate tax return, include Form OR-706-V with your payment. Attach schedules, if The 40X Oregon form is used to amend an individual income tax return in Oregon. You will be assessed interest on the additional Follow the instructions you receive from the Oregon Employment Department. Use the correct form type to amend. Clear Form FORM 40X OREGON AMENDED INDIVIDUAL INCOME TAX RETURN For Of ce Use Only Original return number Code Check if amending to change 8) On the About Your Oregon Amended Return screen, type the following explanation: OR-A, Itemized Deductions, Line 5, state and local income tax. 840 Retaliatory or corporate excise tax in lieu of certain taxes and assessments; certain local taxes prohibited). Form OQ/OA Amended Oregon Amended Payroll Tax Report 6522010123 Fax to: 503-947-1700 Mail to: Oregon Department of Revenue, PO Box 14800, Salem OR 97309-0920 To pay: Complete Form OR Mail your return Non-2-D barcode. 1. The amended return corrects the state and loc l Tax Years That Can Be E-Filed – Current tax year and two prior tax years State Only Return Requirements – The Oregon e-file program supports federal/state Download or print the 2025 Oregon Form OR-40 Instructions (Individual Income Tax Return Instructions for Full-year Residents) for FREE from the Oregon Paper returns must have all required Oregon sched-ules, proof of tax withheld, and a copy of your federal return included to ensure smooth processing. You can: Oregon Individual Income Tax Return for Full-year Residents Fiscal year ending date (MM/DD/YYYY) Space for 2-D barcode—do not write in box below Note: Reprint page 1 if you make changes to this If you change taxable income by filing an original or amended federal or Oregon income tax return, you must file an amended Business Tax Return within 60 days of when the original or amended federal If you change taxable income by filing an original or amended federal or other state return, you must file an amended CAT return within 90 days of when the original or amended federal or other state return Instructions for Oregon Amended Schedule For Amending Oregon Individual Income Tax Returns How do I amend my Oregon return? You will need the following items: • The tax form and instruction Timber tax Businesses C corp returns or amended returns Corporate Activity Tax (CAT) To file, visit our Forms and Publications page and search "OR-CAT Return. You can however only If you change taxable income by filing an original or amended federal or Oregon income tax return, you must file an amended Form MC-40-NP within 60 days of when the original or amended federal or If you change taxable income by filing an original or amended federal or other state return, you must file an amended CAT return within 90 days of when the original or amended federal or other state return Purpose of Form OR-20-INC Use Form OR-20-INC, Oregon Corporation Income Tax Return, to calculate and report the Oregon corpo-rate income tax liability of a business entity taxable as a C Facsimile signatures OAR 150-305-0460 has been amended to allow taxpay-ers, tax preparers, and authorized representatives of the taxpayer or declarant to sign paper returns, statements, other If the federal CPAR adjustments affect Oregon tax, and the partnership representative doesn’t make the Oregon CPAR election, an amended Form OR-65 must be filed for each adjusted tax year. Line State tax returns If you change your federal return, it may affect your state tax liability. If you don’t have a federal filing requirement, S corporations For Oregon, S corporation income is generally taxable to the shareholders rather than the corporation. Day. You will be assessed interest on the additional Important updates This publication supplements the Oregon income tax instruction booklet and the Internal Revenue Service (IRS) Tax Guide: Publication 17, Your Federal Income Tax (For Find mailing addresses by state for taxpayers and tax professionals for filing Form 1040 or Form 1040-SR. An amended return for tax year 2019 or 2020 Before you proceed with these instructions and completing Form 941-X, you'll need a copy of the Instructions for Form 941 for the quarter that you're correcting because these instructions Download or print the 2025 Oregon Form 40 (Resident Individual Income Tax Return) for FREE from the Oregon Department of Revenue. — Purpose of Form OR-20-INC Use Form OR-20-INC, Oregon Corporation Income Tax Return, to calculate and report the Oregon corpo-rate income tax liability of a business entity taxable as a C Generally, adjusted gross income includes all items of income and loss but does not include itemized deductions, standard deduction, deductions for federal income taxes, or personal exemptions. Include any sched-ules that have changed since your prior tax return was filed and check the amended return box in the upper left corner on page 1. • A copy of any previously amended returns 2022 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 Instructions for Filing Form 40X Oregon Amended Individual Income Tax Return Use Form 40X only to change or correct your: • Oregon full-year resident individual income tax return (Form 40 or Form Instructions for Oregon Amended Schedule For Amending Oregon Individual Income Tax Returns How do I amend my Oregon return? You will need the following items: • The tax form and instruction Direct File Oregon is a way to electronically file your personal income tax return with the Oregon Department of Revenue. File directly with us for free Direct File Oregon is an interview-based software that allows most full year residents to file their personal state income tax return Use the Oregon Amended Schedule to calculate your addi-tional refund or tax to pay on amended returns. You may be taxed as a full-year Oregon resident, even if your domicile is outside Oregon, if you maintained a permanent home in Oregon and spent more than 200 days in this state during 2024, Discover the essentials of the 40X Oregon form, including how to accurately complete and submit it for your state tax adjustments. Direct File Oregon is an interview-based software that allows most full year When you file your Oregon return, you must include a copy of your federal Form 1040, 1040-SR, or 1040-NR with Schedules 1 through 3 (if applicable), or Form 1040-X if you're filing an amended return. In Oregon, you should file an amended state return when there are changes to your original return that affect your state tax liability. If you have not filed your taxes, use the corrected 1099-G to file your federal and state tax returns by Tuesday, April 15, 2025. What is an amended state return in Oregon? An amended state return in Oregon is a filing that taxpayers submit to correct errors or update information on their original state tax return. Direct File Oregon is a secure, mobile friendly way to prepare and file your personal income tax re Filing your tax return ( 731. For information on how to correct your state tax return, contact your state tax agency. • The Oregon Amended Schedule and these instructions. This is a guide, close notifications The Department of Revenue and its field offices will be closed on Monday, January 19 in observance of Martin Luther King Jr. Generally, you will use the same form (Form 40S, 40, 40N, or 40P) and instructions you 2020 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. This could Where to file addresses for taxpayers and tax professionals filing Form 1040-X These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-X Oregon Individual Income Tax Return for Full-year Residents Fiscal year ending date (MM/DD/YYYY) Space for 2-D barcode—do not write in box below Note: Reprint page 1 if you make changes to this Instructions for Filing Form 40X Oregon Amended Individual Income Tax Return Use Form 40X only to change or correct your: • Oregon full-year resident individual income tax return (Form 40 or Form Search by state and form number the mailing address to file paper individual tax returns and payments. — You will attach the Oregon Amended Schedule to your amended (corrected) return.