How to determine if you need to file an Oregon income tax return for 2021
If you're unsure which residency category you fall in,
read more here.
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 and your gross income from Oregon sources while you were a nonresident are 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.
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Full-year resident
Do I need to file?
You need to file if your gross income is more than the amount shown below for your filing status.Amounts apply to full-year residents only.
|
Your filing status is |
Number of boxes checked on line 17 of return |
And your gross income is more than |
Dependent |
Any |
$1,100* |
Single |
0
1
2 |
$6,590
$7,790
$9,990
|
Married filing jointly |
0
1
2
3
4
|
$13,175
$14,175
$15,175
$16,175
$17,175
|
Married filing separately |
0
1
2 |
$6,590
$7,590
$8,590
|
Head of household |
0
1
2 |
$8,265
$9,465
$10,665
|
Qualifying widow(er) |
0
1
2 |
$9,185
$10,185
$11,185
|
Part-year and nonresident
You must file an Oregon income tax return if:
|
Can be claimed on another's return |
$1,100* |
Single |
$2,350
|
Married filing jointly |
$4,700
|
Married filing separately
- If spouse claims standard deduction.
- If spouse itemizes deductions.
|
$2,350 -0- |
Head of household |
$3,780
|
Qualifying widow(er) |
$4,700
|