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, search for "individual," and select the appropriate return and instructions. Mail the return to the address shown on the instructions.

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, search for "individual," and select the appropriate return and instructions. Mail the amended return to the address shown in the instructions.

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:

Make your estimated tax payment electronically using Revenue Online.
Visit our forms page and search for "OR-ESTIMATE" for instructions or "OR-40-V" to make a payment. Mail the voucher and your estimated tax payment to:

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

Extension on personal income tax

Extension instructions:

Visit our forms page and search for OR-40-EXT.

Extension payment:

On our forms page, search for "OR-40-V." Fill out the voucher, mark the "Original return" box, and mail it with your extension payment 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 14555
Salem OR 97309-0940

TriMet Self-Employment Tax:
TMSE
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940

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.