Assistance and Common Questions
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- 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.
- Can I change my direct deposit account number after I have sent in my tax returns?
No, the Oregon Department of Revenue will attempt a direct deposit if you selected the option when you filed your tax return. The department can not change the direct deposit information that is on a tax return. When for any reason, such as a closed account or a wrong account number and the deposit fails then the department will mail a check to the address on the tax return. The check will usually take approximately two weeks from the attempted direct deposit date to reach the taxpayer.
- I requested a mailed refund originally. Can I give you my bank account number and receive deposit of my refund instead?
No, direct deposit must be selected on the tax form or tax filing software when filed in order for an Oregon state refund to be deposited into the account listed on the form. Direct deposit information can not be changed, added or removed, on a tax filing once the form(s) have been submitted.
- I received my refund via direct deposit, but the amount deposited is less than what I expected? What is going on?
You will receive a letter from the Oregon Department of Revenue within 10 days of receiving a deposit of your state refund that was a different amount than on your tax return. Please wait until you receive the letter before contacting the department.
Electronic filing (e-file)
- What are the benefits of electronic filing?
Electronic filing 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 acknowledgment 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, it 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
- Online tax preparation software that is listed on our website (information about Oregon-approved 2012 e-filing software will be available early January 2013); or
- Free-file Oregon.
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.
- It's April 15 and I haven't received an Oregon acknowledgment yet, and I owe money. How do I send in my payment without an acknowledgment?
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 acknowledgment 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 15 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.
- Who must pay estimated tax?
In most cases, you must make estimated tax payments if you expect to owe $1,000 or more when you file your Oregon income tax 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 to order forms. 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.
- 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.
- Where do I mail my tax return? Mailing address for personal income tax refunds and tax to pay returns for current and previous years including amended tax filings are listed below. The Department of Revenue's street address is also listed below.
IF YOU EXPECT A REFUND -- PO BOX 14700 SALEM OR. 97309-0930
IF YOU HAVE TAX TO PAY -- PO BOX 14555 SALEM OR. 97309-0940
Registered or mail delivered by courier address
Oregon Department of Revenue
955 Center Street NE Salem Or. 97301-2555
2-D Barcode tax returns are scanned by a computer when they are received. The 2-D tax returns are computer software generated and have a box on the front of the tax return that has embedded data. A wand is passed over that box and picks up the lines on the tax return and enters the information on the computer. The returns don't have to be processed in data entry which saves processing time. Mail 2-D Barcode tax returns to:
Tax-to-Pay 2-D Barcode Individual Income Tax Returns
PO Box 14720 Salem OR 97309-0463
Refund and No tax due 2-D Barcode Individual
PO Box 14710 Salem OR 97309-0460
Listing of all Oregon Department of Revenue mailing addresses
Where to mail Federal Tax Returns - Addresses for Individual Taxpayers by State, U.S. Possession or Foreign Country.
- Where can I drop off my tax form or payment in person? Payments can be made in person at our Bend, Eugene, Gresham, Medford, and Portland Field Offices. Forms are also available at the Department of Revenue 955 Center St. NE Salem, Or. 97301-2555. Please go to room 135 in the lobby.
- 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 even 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:
Oregon Department of Revenue
PO Box 14950
Salem, OR 97309-0980
IF you filed a federal extension, Form 4868, and you expect to get a refund for Oregon:
Do not file Form 40-EXT. Check the extension box, box 7b, on your Oregon tax return when you file your return.
Keep a copy of your federal extension in your records. You are not required to send us a copy of your federal extension.
IF you did not file a federal extension but need more time to file for Oregon only and you expect an Oregon refund:
File an Oregon Form 40-EXT. Enter -0- in the payment amount box on the Form 40-EXT.
Mail the Form 40-EXT to the Extension Clerk (address listed above).
Keep a copy of your extension in your records.
IF you need more time to file for Oregon and you need to make a tax payment to Oregon:
Complete the tax payment worksheet on Form 40-EXT. Complete and detach the payment voucher. Send the payment voucher and your check or money order by April 15, 2013, to the Extension Clerk (address listed above). If paying by credit card, write “credit card payment” on your voucher and mail the voucher to the address above. More information on electronic payments.
IF you were stationed in a designated combat zone
Did you receive additional time to file your federal return and pay your federal tax? If so, Oregon allows the same additional time to file and pay. Write “combat zone” in blue or black ink at the top of your return when you file it.
REMEMBER: An extension does not mean more time to pay!
You must pay any tax you expect to owe with your extension form by April 15, 2013. If you do not pay all the tax due with your extension, you will owe interest on the unpaid balance after April 15, 2013, until the date it is paid. To avoid penalty and interest charges, include enough payment with your extension to cover your tax liability. If you discover you have overpaid, you will receive a refund. The current interest rate is 4 percent per year. If the tax is not paid within 60 days of our bill, the interest rate increases to 8 percent per year. A one time 5% penalty will be assessed on any amount not paid by April 15, 2013.
Federal Extension -- see www.irs.gov for information on filing a Federal extension
- 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 in November 2014, for Form 90Rs received by July 1, 2013.
- 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.
- I don't owe tax do I have to file?
It is not whether you have a refund or a tax to pay that determines when you would be required to file an Oregon tax return but the amount of your income and your filing status when it meets the level requiring a tax filing that is the determining factor.
Please read through the 2012 Publication 17 1/2 for a thorough explanation of income filing requirements for the State of Oregon. You would have to file a tax return with Oregon only if your income and filing status, etc. requires you to file a tax return. If your income does not require a tax return to be filed with Oregon you may want to consider filing if you have Oregon State withholding and when completing the tax return you would have a refund.
- Do I need the Barcode address to receive refund faster?
No, the 2-D Barcode tax returns are computer software generated. To file with a 2-D Barcode tax return you need to buy the software package from a vendor that supports Oregon tax filing. 2-D Barcode tax returns when received by the department are scanned by a computer which picks up the information from the tax return from a scan box located in the heading of the tax return. Because the information is scanned the tax return does not have to be processed through data entry which saves time. Learn more about 2-D.
- Where can I get copies of this year's forms and instructions?
Taxpayers can download all Oregon's current and previous years tax forms from tthe Personal Income Tax forms listing.
If you need printed forms sent to you:
E-mail us: firstname.lastname@example.org.
Include your name, phone number, mailing address, and which forms you need.
Phone us: Tax Services Unit, 503-378-4988 (Salem and outside Oregon), or toll-free from an Oregon prefix at 1-800-356-4222.
Write to us:
Include your name, phone number, mailing address, and which forms you need.
Forms - Oregon Department of Revenue
PO Box 14999
Salem, OR 97309-0990
Printed Oregon tax forms are available to pick up at our Bend, Eugene, Gresham, Medford, and Portland Field Offices. Forms are also available at the Department of Revenue 955 Center St. NE Salem, Or. 97301-2555. Please go to room 135 in the lobby. http://www.oregon.gov/DOR/district-office.aspx
If you need forms from the IRS
The IRS announced that individual and business taxpayers will no longer receive paper income tax packages in the mail from the IRS. These tax packages contained the forms, schedules and instructions for filing a paper income tax return. The IRS is taking this step because of the continued growth in electronic filing and the availability of free options to taxpayers, as well as to help reduce costs.
There are numerous free options available for your patrons to obtain tax products, tax preparation and assistance in filing their tax returns:
- 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. 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. You may also be able to get forms from our district offices.
- How do I get a copy of my Oregon tax return?
To request an copy of a prior year's Oregon tax return, please mail a check for $4.00 for each tax year you are requesting a copy of your tax filing. Please include a letter with the following information:
- your name
- social security number
- tax year requested
- day time telephone number
You will receive a mailed copy of your tax return in approximately 10 to 14 days from the date we receive your request letter.
You may request a free transcript of your tax filing by calling our Tax Service Unit or by e-mailing the department. Transcripts may not be available for older tax years. Tax returns for years prior to the 2008 tax year are no longer available except as transcripts unless the tax return was electronically filed.
Electronically filed tax returns may be available for tax years prior to 2008. The taxpayer may request copies of tax years 2009, 2010, 2011, and 2012 (when processed), which are still available. Copies of W2's for tax returns that have already been filed with a tax return can be requested from the department. There is no charge for copies of previously filed W2s.
Mail request to: 955 Center St. NE Salem, OR 97301.
When e-mailing us, please include the following information. What is your current address? What was your old address? What is your full name as shown on your tax return? If you wish to also give the last 4 digits of your social security number that would help locate your account information. Please indicate which tax years you would like to request transcripts. Thank you.
- 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, 2008 returns are destroyed after April 15, 2013.
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.
- 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.
- How much do I actually owe?
Do you do a lot of your financial business on the internet? Well, now you can check on and pay your state personal income taxes online, too. Our new "How Much Do I Owe?" tool makes checking your balance, looking at past activity and paying your state personal income taxes easier and faster than ever! Log in now and find out how much YOU owe.
- If I filed an extension, when is my payment due?
Send your payment by the original due date (04/15/2013) to avoid additional late payment charges.
- I can't pay all at once, can I set up a payment plan?
It is important that you file by 04/15/2013 even if you are unable to pay in full by 04/15/2013. The Oregon Department of Revenue offers payment plans of up to 12 months of equal payments. A 5% one time penalty will be assessed on any amount not paid by the 04/15/2013 due date. Interest will be assessed on an annual basis of 9%. Please submit your tax return as soon as possible and contact our Tax Service Unit to request a payment plan after your tax return completes processing and you have received a billing notice showing the 5% penalty.
Taxpayers can also set up their payment plan through our web site. You can continue to make payments up until the time you receive the billing notice when you can contact our Collections Unit at 503-945-8200 and select option 2 or click on the link below to make a payment plan.
Read through Payment Plan FAQs
Set up a Payment Plan online
Make a one-time payment
- 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.
- 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 checking 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.
- I paid electronically. Do I have to mail the voucher?
No. If you paid your taxes electronically do not mail a voucher.
- How long does it take to process delinquent, prior year tax returns, or amended returns?
Allow four to six months to process delinquent, prior year, or amended tax returns.
- 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 4 to 10 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?
You can check the status of your refund on our website. Our automated telephone answering system can also 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 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.
- The Where's My Refund web site says my tax return completed processing but I haven't received my refund?
When your tax return completes processing it will take additional time to issue the refund either by direct deposit or through the mail.
- 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.
- Does Oregon tax all interest reported?
No. Oregon does not tax certain government interest. 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:
- 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.