How to determine if you need to file an Oregon income tax return for 2024
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 here. 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
It depends. In general, income that is included on your federal income tax return is taxed by Oregon unless federal law or the Oregon Legislature has made an exception for it. See our Subtractions page for a list of income items that are included on your federal return that Oregon doesn't tax.
Also, income that is not included on your federal return is not taxed by Oregon unless an exception applies. See our Additions page for a list of income items that are taxed by Oregon but aren't included on your federal return.
No. Income that is excluded from your federal income is also excluded on your Oregon return, unless there is an Oregon law that requires you to add it. There is no Oregon law that requires an addition for difficulty-of-care payments that are not included in your federal income.
There is no exception for forgiven debt. This means that if you're an Oregon resident, and you have to include the forgiven debt as income on your federal income tax return, it will also be taxed by Oregon. If you do not have to include the forgiven debt on your federal return, it will not be taxed by Oregon.
If you're not an Oregon resident, the same rule applies, but only if the forgiven debt is related to income that Oregon has the right to tax. See Form OR-40-N and Form OR-40-P Instructions for a list of income that Oregon can tax if you're a nonresident or part-year resident.
File an Oregon income tax return for the decedent if they had enough income to require filing for the part of the year they were alive or if they're entitled to a refund.
Use the Oregon form that would have been used if the decedent were alive. The Oregon Individual Income Tax Return, Form OR-40, and instructions will help you determine which form to use. Be sure to check the "deceased" box.