State of Oregon: Oregon Department of Revenue

A woman using a tablet to search for individual tax filing information

INDIVIDUALS

Personal income tax return

Choose an option:

E-file through a third party. Learn about e-filing or view our list of approved tax preparation software to see if you qualify for a free e-filing option.
Check to see if you can use a free tax preparation service.
Visit our forms page and search for "individual." Fill out the form and mail it to us.

Amended personal income tax return

Choose an option:

E-file through a third party. Learn about e-filing or view our approved tax preparation software to see if you qualify for a free filing option.
Visit our forms page and search for "personal." Fill out the form and mail it to us.

Deferral programs application

Applications:
Visit our forms page and search for "deferral." Fill out the form and submit it to the county assessor's office where your property is located.

Deferral programs recertification

Recertification - choose an option:

File electronically using Revenue Online.
Mail paper form to us:

Oregon Department of Revenue
Attn: Deferral Unit
PO Box 14380
Salem OR 97309

Estate and transfer tax

Visit our forms page and search for "estate." Fill out the form and mail it to:

Oregon Department of Revenue
PO Box 14110
Salem OR 97309-0910

Estimated tax

Choose an option:

File electronically using Revenue Online.
Visit our forms page and search for "estimated." Fill out the form and mail it to:

Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950

Extension on personal income tax

Visit our forms page and search for "extension." Fill out the form and mail it to:

Extension Clerk
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950

Self-employment transit tax

Choose an option:

E-file through a third party. View a list of approved vendors.
File electronically using Revenue Online.
Visit our forms page and search for "self-employment." Fill out the form and mail it to:

Lane County Mass Transit District:
LTDSE
Oregon Department of Revenue
PO Box 14003
Salem OR 97309-2502

TriMet Self-Employment Tax:
TMSE
Oregon Department of Revenue
PO Box 14003
Salem OR 97309-2502

Statewide transit individual tax return

Choose an option:

E-file through a third party. Learn about e-filing or view our approved vendor list to see if you qualify for a free e-filing option.
File electronically using Revenue Online.
Visit our forms page and search for "Form OR-STI." Fill out the form and mail it to:
Oregon Department of Revenue

PO Box 14555

Salem OR 97309-0904

Timber tax

Read about Oregon's Forest Products Harvest Tax and Small Tract Forestland (STF) Severance Tax filing requirements or choose a filing option:

File electronically using Revenue Online.
Visit our forms page and search for "timber." Fill out the form and mail it to us.

BUSINESSES

C corp returns or amended returns

Read about corporation e-filing requirements, or choose an option:

E-file with an approved third-party vendor.
Visit our forms page and search for "corp." Fill out the form and mail it to us.

Corporation excise returns or amended returns

Read about corporation e-filing requirements, or choose an option:

E-file with an approved third party vendor.
Visit our forms page and search for "corp." Fill out the form and mail it to us.

Corporation estimated tax

Read about corporation e-filing requirements, or choose an option:

E-file with an approved third-party vendor.
Visit our forms page and search for "estimated." Fill out the form and mail it to us.

Fiduciaries and trusts

Choose an option:

E-file with an approved third-party vendor.
Visit our forms page and search for "estate." Fill out the form and mail it to:

Oregon Department of Revenue
PO Box 14110
Salem OR 97309-0910

Insurance excise returns or amended returns

Read about corporation e-filing requirements, or choose an option:

E-file with an approved third party vendor.
Visit our forms page and search for "insurance." Mail paper form to:

Tax-due returns
Oregon Department of Revenue
PO Box 14790
Salem OR 97309-0470

Refunds or no tax-due returns
Oregon Department of Revenue
PO Box 14777
Salem OR 97309-0960

Payroll withholding

Quarterly filing, choose an option:

Oregon Payroll Reporting System (OPRS) electronic filing.
Combined Payroll Tax Reports Form OQ.
Interactive voice response system, call (503) 378-3981. Use only to report quarters with no payroll or no hours worked.

S corp returns or amended returns

Read about corporation e-filing requirements, or choose an option:

E-file with an approved third-party vendor.
Visit our forms page and search for "s corp." Fill out the form and mail it to us.

Statewide transit tax

Read about statewide transit tax e-filing requirements, or choose an option:

File electronically using Revenue Online.

Use this spreadsheet to import information.

Visit our forms page and search for "stt." Fill out the form and mail to:

Oregon Department of Revenue
PO Box 14800
Salem OR 97309-0920

Timber taxes

Read about Oregon's Forest Products Harvest Tax and Small Tract Forestland (STF) Severance Tax filing requirements or choose a filing option:

File using Revenue Online.
Or, if you have not received your return forms by December 31, contact us at timber.tax.help@oregon.gov to request a copy of your returns.

Transit self-employment

Choose an option:

E-file through a third party. View a list of approved vendors.
File electronically using Revenue Online.
Visit our forms page and search for "transit self-employment." Fill out the form and mail it using one of these addresses:

Lane County Mass Transit District:
LTDSE
Oregon Department of Revenue
PO Box 14003
Salem OR 97309-2502

TriMet Self-Employment Tax:
TMSE
Oregon Department of Revenue
PO Box 14003
Salem OR 97309-2502

W-2s and 1099s

Electronic filing through iWire.