Individuals

How to determine if you need to file an Oregon income tax return for 2018

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 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.

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 res​ident

​Do I need to file? 

You need to file if your gross income is more than the amoun​​t 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 ​$1,050*
​Single ​​0
1
​​2
​$6,075
$7,275
$8,475
​Married filing jointly ​0
1
2
3
4
​$12,150
$13,150
$14,150
$15,150
$16,150
​Married filing separately ​0
1
2
​$6,075
$7,075
$8,075
​Head of household ​0
1​
2
​$7,590
$8,790
$9,990
​Qualifying widow(er) ​0
1
2
​$8,455
$9,455
$10,455
​In addition, file a return if:
  • You're required to file a federal return.
  • You had $1 or more of Oregon income tax withheld from your wages.
*The larger of $1,050, or your earned income plus $350, up to the standard deduction amount for your filing status.  

Part-year and nonresident​​

You must file an Oregon income tax return if:​​

​Your filing ​status is ​And your Oregon gross income is more than
Can be claimed on another's return ​$1,050*
​Single ​$2,215
​Married filing jointly​​ ​$4,435
​Married filing separately
  • If spouse claims standard deduction.
  • If spouse itemizes deductions.
​ 
$2,215
-0-
​Head of household ​$3,570
​Qualifying widow(er) ​$4,435
* The larger of $1,050, or your earned income plus $350, up to the standard deduction amount for your filing status.
​​​​​​​​​​​​