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Do I need to file?

How to determine if you need to file an Oregon income tax return for 2021

If you're unsure which residency category applies to you, read more here.

Read about military personnel filing requirements and American Indian filing information.

Other reasons to file even if you don't meet the filing requirements:

  • You filed a federal tax return.
  • You must file a return to claim a refund if you had Oregon income tax withheld, even if you aren't otherwise required to file a return.
  • You qualify for refundable credits and expect a refund.

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.

In addition, file a return if:

  • You're required to file a federal return.
  • You had $1 or more of Oregon income tax withheld from your wages.

*The larger of $1,100, or your earned income plus $350, up to the standard deduction amount for your filing status.

Part-year and nonresident

* The larger of $1,100, or your earned income plus $350, up to the standard deduction amount for your filing status.

Frequently asked questions

Should I file an individual income tax return for someone who has died?

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.

Contact us

Phone: 503-378-4988 or 800-356-4222

TTY: We accept all relay calls.

Fax: 503-945-8738

Email: questions.dor@dor.oregon.gov

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