How to determine if you need to file an Oregon income tax return for 2025
Use the Do I need to file? chart and filing requirement chart for your residency status to see if you need to file an Oregon personal income tax return. If you're unsure which residency category applies to you,
read more about what form to use. Even if you don't have a filing requirement, you must file a return if you want to claim a refund of Oregon tax withheld from your pay.
Read about military personnel filing requirements and American Indian filing information.
Note: If you can be claimed as a dependent on someone else's return, see your return instructions for the income amounts that apply to you.
Full-year resident
You need to file a return if your gross income is more than the amount shown below for your filing status.
Amounts apply to full-year residents only. The boxes below line 17 on the full-year return indicate if you (or your spouse, if you're married and filing a joint return) are at least 65 or blind. Note: if you can be claimed as a dependent on someone else's return, see
Form OR-40 Instructions for the income amounts that apply to you.
Part-year resident or nonresident
You need to file an Oregon return if your gross income from Oregon taxable sources while you were a nonresident, plus your gross income from all sources while you were a resident if filing a part-year return, was more than the amount shown for your filing status.
Frequently asked questions