Oregon Department of Revenue

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Mailing addresses

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Audit and Collection Correspondence
​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 and Tobacco Products
​Cigarette tax returns, Other tobacco returns
 ​PO Box 14110
Salem OR 97309-0910
​Cigarette tax stamp orders ​PO Box 14630
Salem OR 97309-5050
 
Combined Payroll and Withholding
​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​
 ​
Corporation Tax
​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 14950
Salem OR 97309-0950
​
Elderly Rental Assistance
​Elderly Rental Assistance tax returns ​PO Box 14700
Salem OR 97309-0930
 
Fiduciary, Inheritance, and Estate Transfer
​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
​Marijuana tax registrations
 ​PO Box 14630
Salem OR 97309-5050 ​
​Marijuana tax returns
​Marijuana tax payment vouchers
 
Miscellaneous Correspondence
​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
 ​
Oregon Emergency Communications (E911)
​Emergency communications tax returns
 ​PO Box 14110
Salem OR 97309-0910 ​
​Emergency communications tax payment vouchers
 
Partnership Tax
​Partnership tax returns
 ​PO Box 14260
Salem OR 97309-5060 ​
Partnership tax payment vouchers​
 
Personal Income Tax

If you owe personal​​ income tax:

 
​How are you filing?
 ​Address
​Paper filing
 ​PO Box 14555
Salem OR 97309-0940
​Electronic filing
 ​PO Box 14950
Salem OR 97309-0950
​2-D barcode filing ​PO Box 14710
Salem OR 97309-0460
 

Refund or zero balance person​al 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 incom​e 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
 
​​​
Professional Athletic Team Annual Reconciliation
​Professional athletic team annual reconciliation tax reports ​PO Box 14260
Salem OR 97309-5060
 
Property Tax
​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
​State lodging tax returns
 ​PO Box 14110
Salem OR 97309-0910 ​
State lodging tax registrations​
Timber and Forest Products Harvest Tax
​Eastern Oregon privilege tax returns
 PO Box 14003
Salem OR 97309-2502​​
​Eastern Oregon several tax returns
​Western Oregon privilege​ tax returns
​Western Oregon severance tax returns
​Forest products harvest tax returns
​Timber tax estimated tax payment vouchers
Transit Self Employment Tax
​Lane Transit District self-employment tax returns
Tri-County Metropolitan Transportation District self-employment tax returns		 ​PO Box 14555
Salem OR 97309-0940
​Lane Transit District self-employment tax payment voucher
Tri-County Metropolitan Transportation District self-employment tax payment voucher		 ​PO Box 14950
Salem OR 97309-0950
W-2s and W-4
​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 7:45 a.m. to 5 p.m. Monday-Friday

View a list of our regional offices .

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