How to determine if you need to file an Oregon income tax return for 2023
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.
military personnel filing requirements and
American Indian filing information.
Do I need to file?
You need to file if your gross income is more than the amount shown below for your filing status. Even if you don't have a filing requirement, you must file a return if you want to claim a refund of Oregon income tax withheld from your pay or you qualify for a refundable credit.
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 and nonresident
You need to file 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. Note: If you can be claimed as a dependent on someone else's return, see the instructions for your return for the income amounts that apply to you.
Frequently asked questions
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.
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.