Individuals

Oregon recognizes same-sex couples legally married in any state or foreign jurisdiction for tax purposes, including: filing status, personal and dependent exemptions, standard deduction and Oregon credits.

These instructions don't apply to same-sex registered domestic partners (RDP). Visit the registered domestic partners webpage if you are an RDP and not legally married.


Filing your Oregon return

Use the same filing status as your federal return unless one spouse has a different state residency status than the other. When spouses don't share the same residency status, they must file as married filing separately if they filed that way on their federal returns. However, if they filed a joint federal return, they can file in Oregon using either status.


Prior year returns

If you were legally married in a state that recognized same-sex marriages in a prior year, you can amend your past Oregon return to use the married filing jointly or married filing separately filing status if the period of limitations for filing a claim for refund is open. Generally, you may file a claim for refund for three years from the date the return was filed, or two years from the date the tax was paid, whichever is later.

You may also amend a past return to exclude the value of your employer provided health coverage for your spouse that was included in your gross income (i.e. imputed income), if the period of limitations for filing a claim for refund is open.