How to determine if you need to file an Oregon income tax return for 2020
If you're unsure which residency category you fall in,
read more here.
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.
|
Full-year resident
Do I need to file?
You need to file if your gross income is more than the amount 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 |
$1,100* |
Single |
0
1
2 |
$6,495
$7,695
$8,895 |
Married filing jointly |
0
1
2
3
4
|
$12,990
$13,990
$14,990
$15,990
$16,990 |
Married filing separately |
0
1
2 |
$6,495
$7,495
$8,495 |
Head of household |
0
1
2 |
$8,150
$9,350
$10,550 |
Qualifying widow(er) |
0
1
2 |
$9,055
$10,055
$11,055 |
Part-year and nonresident
You must file an Oregon income tax return if:
|
Can be claimed on another's return |
$1,100* |
Single |
$2,315 |
Married filing jointly |
$4,630 |
Married filing separately
- If spouse claims standard deduction.
- If spouse itemizes deductions.
|
$2,315 -0- |
Head of household |
$3,725 |
Qualifying widow(er) |
$4,630 |