Individuals

Determine if you need to file Oregon personal income tax

If you're unsure which residency category you fall in, read more here.
Read about military personnel filing requirements and American Indian filing information.


IF

AND

THEN

You are a full-year Oregon resident. ​Your gross income is more than what is defined in this chart. ​You must file an Oregon income tax return. View filing information, or download Form OR-40 instructions.
You are a part-year Oregon resident.
Your gross income from all sources earned or received while you were an Oregon resident is more than what is defined in this chart. You must file an Oregon income tax return. View filing information, or download Form OR-40-P instructions.

You are a nonresident.
Your income from Oregon sources is more than what is defined in this chart. You must file an Oregon income tax return. View filing information, or download Form OR-40-N instructions.

Full-year resident:

Full-year resident gross income filing status table


Part-year and nonresident:

Part-year and nonresident gross income filing status table