Oregon Department of Revenue

Select a topic to view addresses

​Written objections ​PO Box 14725
Salem OR 97309-5018
​ ​ ​ ​ ​ ​
Audit information requests
​Conference requests
OAA hearing requests
Warrant and garnishment forms and payments
Applications for settlement offers
Statement of financial condition forms
 
Cigarette tax returns, Other tobacco returns
​PO Box 14110
Salem OR 97309-0910
Cigarette tax stamp orders ​PO Box 14630
Salem OR 97309-5050
 
​Annual withholding tax reconciliation reports (Form WR) with payment or deposit PO BOX 14800
Salem OR 97309-0920
Applications for alternative filing method for temporary employers
​Combined employer's registration form
Combined payroll tax reports (Forms OA, OQ and WA)
Combined tax failure-to-file notices
​Employment Division's Form 132s
Withholding tax deposit (Form OTC)
Annual withholding tax reconciliation reports (Form WR) with no payment or deposit
PO BOX 14260
Salem OR 97309-5060​
 
If you owe Corporation Tax
PO Box 14790
Salem OR 97309-0470
Refunds and zero balance Corporation Tax
PO Box 14777
Salem OR 97309-0960
Estimated payments, extension payments
PO BOX 14780
Salem OR 97309-0469
Elderly Rental Assistance tax returns ​PO Box 14700
Salem OR 97309-0930
 
Estate transfer tax payment vouchers PO BOX 14110
Salem OR 97309-0910
​​
Estate transfer tax returns​
Fiduciary tax payment vouchers
Fiduciary tax returns and other estate forms​
​Inheritance tax payment vouchers
​Inheritance tax returns
Marijuana tax registrations
PO Box 14630
Salem OR 97309-5050
Marijuana tax returns
Marijuana tax payment vouchers
 
Forms or publications requests PO BOX 14999
Salem OR 97309-0990
Address change ​955 Center St NE
Salem OR 97301-2555
​ ​
Public records request
Any other miscellaneous forms or correspondence
 
Emergency communications tax returns
PO Box 14110
Salem OR 97309-0910
Emergency communications tax payment vouchers
 
​Partnership tax returns
​PO Box 14260
Salem OR 97309-5060
Partnership tax payment vouchers​
 

If you owe personal income tax:

How are you filing?
Address
Paper filing
​PO Box 14555
Salem OR 97309-0940
Electronic filing
PO Box 14720
Salem OR 97309-0463
2-D barcode filing PO Box 14710
Salem OR 97309-0460
 

Refund or zero balance personal income tax:

How are you filing?
Address
Paper filing PO BOX 14700
Salem OR 97309-0930

2-D barcode filing PO BOX 14710
Salem OR 97309-0460
 

Other personal income tax addresses:

​Applications for Automatic Extension PO BOX 14950
Salem OR 97309-0950
Cor-Trol (incomplete income tax and ERA returns) ​PO BOX 14999
Salem OR 97309-0990
Doubtful liability relief PO Box 14600
Salem OR 97309-5049
Estimated tax payment PO Box 14950
Salem OR 97309-0950
Failure to File Assessment (FAST)​ PO Box 14600
Salem OR 97309-5049
Professional athletic team annual reconciliation tax reports PO Box 14260
Salem OR 97309-5060
 
​Property liens ​PO Box 14380
Salem OR 97309-5075
​ ​ ​
Property tax
Property tax appeals
Property tax assessments
Senior and disabled property tax deferral
Industrial property tax returns PO BOX 14600
Salem OR 97309-5049
Gas and oil tax returns
PO BOX 14110
Salem OR 97309-0910
​Public utility districts annual statement PO BOX 14600
Salem OR 97309-5049
State lodging tax returns
​PO Box 14110
Salem OR 97309-0910
State lodging tax registrations​
Eastern Oregon privelage tax returns
PO BOX 14003
Salem OR 97309-2502​
Eastern Oregon several tax returns
​Western Oregon privelage tax returns
Western Oregon severance tax returns
Forest products harvest tax returns
Timber tax estimated tax payment vouchers
 
​Lane Transit District self-employment tax payment voucher
​​​PO BOX 14003
Salem OR 97309-2502
​​Lane Transit District self-employment tax returns
​​Tri-County Metropolitan Transportation District self-employment tax returns
​​Tri-County Metropolitan Transportation District self-employment tax payment voucher
Corrected W-2s ​PO Box 14260
Salem OR 97309-5060
W-2 Form 40EF requested by us PO Box 14999
Salem OR 97309-0990
​W-4 forms PO Box 14560
Salem OR 97309-5011
 

Salem Headquarters

955 Center Street NE
Salem, OR 97301-2555
Walk-in Mon thru Fri, 7:45 a.m. to 5 p.m.

View a list of our regional offices .


Phone: (503) 378-4988 or
1 (800) 356-4222
Email: questions.dor@oregon.gov
Phones closed Thursdays from 9 - 11 a.m.