Individuals

Filing inform​ation and guidance

• American Indian filing requirements.
  
• Estate and transfer tax.
• Military personnel.
• Partnership returns and minimum tax.
  
• Registered domestic partners.
  
• Same-sex married couples.
  
• Transit self-employment taxes.
• Additions.
  
• Credits.
• Deductions and modifications.
  
• Federal adjustments to income.
  
• Subtractions.
  
• Repatriated foreign income​.

Resour​ces 

• Tax rate calculator.
• Tax tables and rates.
• Read Publication OR-17 for additional information on additions, subtractions, penalties and interest. 
• Get forms and publications.
• Penalties for not paying on time.
• Set up a payment plan.
• Learn about our collections process.
  
• If you owe more tax than you can pay you may be eligible for a settlement offer. Check to see if you qualify.

Next steps

Learn about your filing options or about how e-filing works.

Quick links