Direct Deposit: - Can I have my refund directly deposited into my bank account?
Yes. Direct deposit is available for all Oregon returns, paper or electronic. Please proofread your account information carefully. We cannot change this information, even at your request. If an account number is invalid, the financial institution will reject the deposit. We will then issue a paper check to the address shown on the Oregon return once the funds are transferred back to us.
It is your responsibility to monitor your selected bank account for the deposit. We do not notify taxpayers when a deposit is made. The Department of Revenue will not be responsible for fees or charges related to overdraft of accounts made in anticipation of a tax refund deposit.
- I am getting a refund from Oregon but have to pay the federal tax. Can I still have my Oregon return directly deposited?
Yes. The federal and Oregon electronic returns are separate, even though they are sent in the same transmission. You can have both your federal and Oregon refunds deposited into one account or have them deposited into separate accounts or choose direct deposit for only one refund. Electronic Filing: - What are the benefits of electronic filing?
Electronic filing (e-file) allows you to transmit your return quickly and securely to the IRS and Department of Revenue. You will receive an acknowledgment that your return was received. And, you will usually receive your refund more quickly than with a paper return generally in 7–12 business days from the date of your acknowledgment.
- How does electronic filing work?
Oregon participates in the Federal/State Electronic Filing program, which allows you to file your IRS return and Oregon return at the same time. The program also allows you to send your Oregon return separately.
When you file electronically, your returns will be transmitted directly to the IRS. The IRS then sends the file on to the Oregon Department of Revenue for the processing of your Oregon return.
- Is it safe to file electronically?
Yes. When you file electronically there is no risk of losing a return in the mail. The Federal/State program has very strict requirements on how return information is stored and transmitted.
- How will I know you have received my return?
You should receive two receipts, or acknowledgments, guaranteeing that your return was successfully transmitted to the IRS and the Oregon Department of Revenue. Acknowledgments are the responsibility of the tax preparer or the software company you choose—they should provide this information to you.
Your Oregon acknowledgement states whether we have accepted the return for processing, or we rejected the return because it could not be processed. If a return is rejected by Oregon, beginning with tax year 2007 the return may be corrected and retransmitted to Oregon.
- What do I need to electronically file my taxes?
First, you will need to decide which option you want to use: - The services of a licensed Oregon tax preparer;
- An Oregon approved software package purchased at a retail store; or
- Online tax preparation software that is listed on our website.
Be sure to have all of your W-2s, 1099s, and other tax records ready before filing your taxes electronically.
- I need help figuring out my software. Can the Oregon Department of Revenue help me?
For specific software questions, we will refer you to your software company. We are not technical experts on specific software and cannot provide product assistance for the many products that support Oregon electronic filing.
The department conducts software testing each year. The testing ensures that the software correctly formats the files so our system can read them. However, the department does not specify how products will perform particular functions in compiling your tax return. That is the responsibility of the software company.
For general tax questions our staff is available to assist you. Please contact the department at 503-378-4988 (Salem) or 1-800-356-4222 (toll-free within Oregon).
- What should I do if I don't receive an Oregon acknowledgment?
It may take up to three business days after you receive your IRS acknowledgment before you receive your Oregon acknowledgment.
If you don't have your acknowledgments after three business days, you should contact your tax preparer or your software company. It is their responsibility to pass this information on to you.
If you have further questions, you can also contact us to check on the status of your return.
- If I filed electronically, do I need to mail anything to the Department of Revenue?
No. All of the required documents are submitted electronically. However, if you owe tax, you will need to mail your payment with your payment voucher, Form 40-V by April 15.
- It's April 15 and I haven't received an Oregon acknowledgement yet, and I owe money. How do I send in my payment without an acknowledgement?
Because payment has to be postmarked no later than April 15, you can download the Form 40-V from our website and mail it in with your payment.
- It's April 15, and I haven't received an Oregon acknowledgement yet. If I don't receive it today, will I still be in compliance or do I need to send in a paper return?
Do not file a paper return. We accept the date of the IRS electronic postmark as the filing date for the electronically transmitted Oregon return.
- I'm filing last-minute. How do I pay?
If you are filing electronically after April 12 and you do not receive your acknowledgment within three days, send in your payment before April 15 to avoid penalty and interest charges. You must send Form 40-V, the payment coupon, with your payment. Form 40-V is available on our website.
- What if I need to change my return after I file electronically?
You will need to amend your return. We now accept amended returns electronically, though your software provider may not support that option. If you paper file, complete and attach the Oregon Amended Schedule to your amended return. We will not accept an amended return without the Oregon Amended Schedule. The Oregon Amended Schedule is available on our website or by calling us in Salem at 503-945-8644 or toll-free from an Oregon prefix at 1-800-356-4222.
- Can I file my business taxes this way?
We now accept electronically filed corporate tax returns. Partnership returns cannot be filed electronically.
- Will my electronically filed return be audited?
Any return, no matter how it is filed, may be reviewed by the department. However, electronically filed returns are less likely to be audited or questioned during processing. If your return is selected for review, processing may take longer, which may delay your refund.
- I just learned my electronically filed return is going to take 4 to 6 weeks to process. Why?
Most electronically filed returns are processed within the average timeframe of 7 to 12 business days. All returns are processed through our computerized processing system, regardless of how the return is prepared, or whether it is mailed or e-filed. A return with a condition that is outside of the ability for the computer to complete processing will require manual processing. In those cases, it will take additional time for the department to issue a refund.
- I moved in the middle of the year and now live in another state. I need to file returns for both states; can I file both electronically?
Oregon is part of the federal/state electronic filing program that means that both the federal and Oregon returns can be filed electronically. The Oregon return can be electronically filed separately.
If you choose to file a return electronically from another state with the federal return, you may also file the Oregon return electronically. If you choose to file the Oregon return with the federal return, the other state's return must be filed according to the filing requirements of that state. Estimated Tax: - Who must pay estimated tax?
Anyone who expects to owe $1,000 or more on the prior year's Oregon return. There are some exceptions, such as for farmers and fishermen. - How can I get estimated payment vouchers?
You can download a fillable form from our website. You can also call the Department of Revenue and order forms through the IVR system. Call the department at 503-378-4988 or toll-free from an Oregon prefix at 1-800-356-4222 and follow the instructions to order forms. You may also speak to a representative. Filing: - When is my return due this year?
Returns and tax payments are due this year on April 15. Returns and payments must be postmarked by the due date.
- How long should I wait before sending a second copy of my return if you don't show any record of receiving my first return?
Near the end of filing season (due date of the return), allow 6 to 8 weeks for your return to appear on our system; other times of the year, allow 3 to 4 weeks. If you filed electronically and have received an acceptance acknowledgment, please allow 7 to 12 business days, then call the Department of Revenue at 503-378-4988 or toll-free within Oregon at 1-800-356-4222.
- How do I file an extension?
It's easy to file an extension with Oregon. Oregon automatically accepts a valid federal extension. If you file a federal extension, be sure to check the "extension filed" box on your Oregon return when you file it. You don't have to attach a copy of your extension to your return. Keep in mind that an extension to file is not an extension to pay. If you owe money, complete and detach the payment voucher Form 40-EXT. Mail the payment voucher and your check or money order by April 15 to:
Extension Clerk
Oregon Department of Revenue
PO Box 14950
Salem, OR 97309-0980
- How much time do I have to file a return requesting a refund?
You must file your return within three years from the return's due date.
- How much time do I have to file an amended return?
Generally, the statute of limitations is three years from the date the return is originally filed or the due date of the return, whichever is later. If filing an amended return claiming a refund, the statute of limitations is two years from the date of any tax being paid, if that is later than the three-year statute.
If you were audited by the IRS, the statute of limitations is two years from the date of the federal audit. If you file an amended return with the IRS and the changes affect your Oregon taxable income, you must amend your Oregon return within 90 days of amending your federal return.
- How do you calculate an Elderly Rental Assistance refund?
The department will calculate your refund for you and mail the refund by November 15, for Form 90Rs received by July 1.
- How can I get copies of my W-2s?
Your employer will be able to provide a copy of your W-2 or be able to substantiate your wages and your Oregon withholding. The Department of Revenue cannot provide the W-2 copies because employers do not send copies of individuals' W-2s to the department. Forms: - Where can I obtain blank tax forms for past years?
Forms and instructions for past years are on our website. If we don't have it available for downloading, call the Department of Revenue at 503-378-4988, or toll-free from an Oregon prefix at 1-800-356-4222, and order the forms you need using our Interactive Voice Response (IVR) system. Be sure to specify where you want the forms mailed, the type of forms needed (part-year, nonresident, or full-year), and the tax year. Many Oregon public libraries have prior years' Package B available, from which you may copy prior year income tax forms. You may also be able to get forms from our district offices.
- How do I get a copy of my Oregon tax return?
If you live near Salem you can come to our office, fill out a form, and pay $4 per tax return. Returns will be mailed to you within 1-2 weeks. Otherwise, send in a written, signed request to receive a copy of your Oregon tax return. We need the following information included in your request:
| a. | Name | | b. | Social security number | | c. | Phone number | | d. | Address of where to send the return. | | e. | What tax return year(s) you need. | | f. | If it is a joint return, please include both Social Security numbers. | | g. | There is a $4 charge per tax year for each return. Make your check payable to the Oregon Department of Revenue. | | h. | Mail your request to: Oregon Department of Revenue, 955 Center St. NE, Salem, OR 97301-2555 |
- How long do you keep copies of personal income tax returns?
Timely filed returns are destroyed four years after the due date of the return. For example, 2003 returns are destroyed after April 15, 2008.
Delinquent (late) returns are kept four years after the returns are filed with the department. Returns for open accounts with a balance due greater than $100 are kept indefinitely. If an account balance is less than $100, the return is destroyed, but information reported on the return is retained by the department. IRS Audit: - How long after an IRS audit may Oregon bill me?
If you are audited by the IRS and changes made to your federal return affect your Oregon return, you should file an amended Oregon return. Otherwise, Oregon may send you a billing notice up to two years from the date the department receives notice of a change to your federal return. Payments: - If I filed an extension, when is my payment due?
Send your payment by the original due date, April 15, to avoid additional late payment charges.
- How long does it take the department to post my payments to my account?
It takes one week to process checks when they are sent attached to Department of Revenue documents. Other payments require an additional one to two weeks. It will take longer to post payments received on the due date. Allow an additional two to three weeks.
- How long does it take to post money to Other Agency Accounts (OAA)?
Allow one to two weeks for payments to post to OAA, once a payment arrives at the department. Other offsets applied to OAA take two to three weeks.
- I owe money and need to make payment arrangements. What should I do?
File your return and pay as much as you can. As soon as possible or after you receive a billing, call the Department of Revenue in Salem at 503-378-4988 or toll-free from an Oregon prefix at 1-800-356-4222 to speak with a representative who will assist you.
- Can I pay the amount I owe using a credit card?
Yes, you can now pay your current-year balance due or make estimated tax payments with your Discover, MasterCard, or VISA credit card. The credit card payment is made through a service provider. For more information go to Publication 17 1/2.
- Can I pay the amount I owe with a direct debit payment from my checking or savings account?
Yes, you can now make electronic payments from your existing checkings or savings account for current year payments, estimated tax payments, and assessments or deficiencies. You can make a one-time payment, recurring payments, or a future-dated payment by registering on U.S. Bank's website. For more information, go to https://secure.dor.state.or.us/epay/. Processing Returns: - How long does it take to process delinquent, prior year tax returns, or amended returns?
Allow four to six months to process tax returns filed for prior years. Refund: - How long will it take to receive my refund if I filed my return on the due date?
Allow eight to twelve weeks. If you filed electronically, it could be as fast as 7 to 12 business days. Refunds may take longer if there are changes to your name or social security number.
- I had to send additional information requested by the department to complete the processing of my return. How long will it take before my refund arrives?
Allow an additional six to eight weeks beyond the standard refund processing time.
- I filed two years' returns together; the first return claims a refund, part of which I want used to pay tax due on the other return. How long will it take to receive the rest of my refund?
Allow an additional 30 to 60 days for these returns to be processed together.
- How can I find out the status of my current year refund?
Our automated telephone answering system can provide information about your current year income tax refund. This information is available 24 hours a day, February 1 through September 30. Allow four weeks after you filed before you call to check on the status of your refund.
To receive information about the status of your refund, call 503-378-4988 in Salem, or toll-free from an Oregon prefix at 1-800-356-4222. When the system responds, follow the instructions.
You will need three pieces of information from your return to use this system:
1. The Social Security number of the first person listed on your return.
2. The type of the tax return you filed: Form 40S, Form 40, Form 40N, or Form 40P.
3. The amount of refund requested on your return.
If we've processed your return, the system will tell you when we will mail your refund. If the system tells you your return information is not available, it does not mean we haven't received your return, only that it is still being processed. Don't file another return. Please allow another week and call again.
For information about tax due returns, amended returns, or returns for prior years, call one of the numbers above during business hours and speak to a representative.
You can check the status of your refund on our website.
- When will the state start paying interest on refunds?
The department begins paying interest on your Oregon refund 45 days after the filing due date or 45 days after your return was filed (whichever is later). No interest is paid on Elderly Rental Assistance (ERA) checks or reissued checks (including forged checks).
- How long will it take the Department of Revenue to reissue a check once the department is contacted?
Allow two to four weeks to receive a replacement check from the personal income tax program. The lost check must be at least 30 days old before your request can be processed.
- How long will it take to receive a replacement check if my original check was forged?
You should receive your replacement check 60 to 90 days after the department receives the completed forgery packet from you. Call the Department of Revenue in Salem at 503-378-4988, or toll-free from an Oregon prefix at 1-800-356-4222 to request a forgery packet.
- We are filing an Injured Spouse Claim and Allocation form, federal Form 8379, with our joint federal return. What should we do for our Oregon return?
If you want your Oregon refund apportioned between spouses, you will need to make a written request. If you are filing a paper return, staple a copy of the federal Injured Spouse form to the lower half of your return.
If you are filing electronically, you will need to call our Tax Services Unit to verify that we received your form with your Oregon return, or send us a copy of the form that you included with your federal electronic return.
For our telephone number and other contact information, visit taxpayer assistance.
- We filed the Injured Spouse form with our return, but you still took our refund for my spouse's outstanding accounts. Why?
First the department will process your return and issue the refund. We must apply the refund to any outstanding account(s) before we can divide it and issue a check to you for your portion.
- We didn't file an Injured Spouse form. What should I do to get my portion of the refund back?
You must write to request an apportionment within 30 days of the date of the notice telling you your refund has been applied to your spouse's outstanding debt. Mail the request to the address shown on the notice, or visit taxpayer assistance for contact information.
- How long does an "apportionment of a refund" take?
If your refund needs to be apportioned between several accounts through our Other Agency Accounts unit, allow four to six weeks. Allow three months for all other types of apportionments. You must request your apportionment in writing within 30 days of the date of the notice telling you your refund has been applied to your spouse's outstanding debt. The refund will be apportioned based on your adjusted gross income.
- If part of my refund will be held and used to pay an outstanding debt, how soon will I get my remaining refund?
When part of your refund is used to pay outstanding debts, the remaining balance will be issued to you at the same time in a check along with a notice explaining the offset.
If you requested direct deposit, we will send the balance of your original refund to your bank account. You will receive a refund offset notice two to three days later in the mail.
We cannot do direct deposit for refunds that are a result of apportionments. For those refunds, we will issue a check.
- Our refund was garnished to pay my spouse's debt. Can I request an apportionment?
We cannot apportion your refund if it is garnished by a debt collector. See the information which was provided by the debt collector or contact the debt collector for more assistance. Oregon Revised Statute 18.850 also contains information which may be helpful to you.
- I'm moving. Will my refund check be forwarded to me?
Yes. If you move after your return has been mailed, please complete the Change of Address/Name form and send it to the department.
Be sure to give the post office your new address. Taxable Income: - Does Oregon tax all interest reported?
No. Oregon does not tax certain government interest. (Refer to our publication, Interest and Dividends on US Bonds and Notes.) Oregon only taxes nonresidents on interest income from an Oregon business you own or that is passed through to you from an S corporation or partnership doing business in Oregon.
- Does Oregon tax gambling winnings?
Yes. Oregon generally taxes gambling winnings from all sources. However, in the case of the Oregon lottery, only winnings of more than $600 per ticket or play are taxable to Oregon.
It does not include accumulated Oregon lottery prize winnings. For example: If you purchase a winning $200 ticket in March, a $300 winning ticket in August, and another winning ticket that pays out $500 in December, you do not have to claim these winnings on your Oregon tax return.
- I am moving into Oregon. What income will be taxed by Oregon?
As an Oregon resident, you are taxed on ALL income regardless of the source of the income. This includes, but is not limited to:
- Wages;
- Interest and dividends;
- Retirement income, even if earned prior to moving to Oregon;
- Rental income;
- Partnership and S-Corporation income;
- Business income;
- Unemployment benefits.
You may need to pay estimated taxes if you don't have Oregon withholding on your income.
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