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Mailing Addresses



Oregon Department of Revenue ​
PO Box 14725

Salem, OR 97309-5018

  • Written objections
  • Audit information requests
  • Conference requests
  • OAA hearing requests
  • Warrant and garnishment forms and payments 
  • Applications for settlement offers
  • Statement of financial condition forms ​

Oregon Department of Revenue 
PO Box 14110

Salem, OR 97309-0910

  • Cigarette tax returns
  • Other tobacco returns 
Oregon Department of Revenue 
PO Box 14630
Salem, OR 97309-5050
  • ​Cigarette tax stamp orders 


​Oregon Department of Revenue
PO Box 14800 

Salem, OR 97309-0920

  • Annual withholding tax reconciliation reports (Form WR) with payment or deposit 
  • Applications for alternative filing method for temporary employers
  • Combined employer's registration form 
  • Combined payroll tax reports (Forms OA, OQ, and WA) 
  • Combined tax failure-to-file notices
  • Employment Division's Form 132s 
  • Withholding tax deposit (Form OTC) 
Oregon Department of Revenue 
PO Box 14260
Salem, OR 97309-5060
  • ​Annual withholding tax reconciliation reports (Form WR) with no payment or deposit 

Oregon Department of Revenue
PO Box 14790

Salem, OR 97309-0470 

  • If you owe CAT Tax 
Oregon Department of Revenue
PO Box 14777

Salem, OR 97309-0960

  • ​Refunds and zero balance CAT Tax
Oregon Department of Revenue
PO Box 14950

Salem, OR 97309-0950

  • Estimated payments, extension payments​

Oregon Department of Revenue
PO Box 14790

Salem, OR 97309-0470 

  • If you owe Corporation Tax 
Oregon Department of Revenue
PO Box 14777

Salem, OR 97309-00960

  • ​Refunds and zero balance Corporation Tax 
Oregon Department of Revenue
PO Box 14950

Salem, OR 97309-00950

  • Estimated payments, extension payments 

Oregon Department of Revenue
PO Box 14700

Salem, OR 97309-0930

  • Elderly Rental Assistance tax returns ​​

​​If you are including a payment with your return, mail your return without a payment voucher to:

Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
  • Estate transfer tax returns
  • Fiduciary tax returns and other estate forms
  • Inheritance tax returns 

If you’re not including a payment with your return, mail your return to:

Oregon Department of Revenue
PO Box 14110
Salem OR 97309-0910
  • Estate transfer tax returns
  • Fiduciary tax returns and other estate forms
  • Inheritance tax returns 

If you’re paying separately from your return, mail a payment voucher with your payment to:

Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
  • Estate transfer tax payment vouchers 
  • Fiduciary tax payment vouchers
  • ​Inheritance tax payment vouchers ​

Oregon Department of Revenue
PO Box 14630

Salem, OR 97309-5050

  • Marijuana tax registrations
  • Marijuana tax returns
  • Marijuana tax payment vouchers ​

Oregon Department of Revenue
PO Box 14999

Salem, OR 97309-0990

  • ​Forms or publications requests 
Oregon Department of Revenue
955 Center St NE 

Salem, OR 97301-2555

  • Address change
  • Public records request
  • Any other miscellaneous forms or correspondence ​​

​Oregon Department of Revenue 
PO Box 14110

Salem, OR 97309-0910

  • ​Emergency communications tax returns
  • Emergency communications tax payment vouchers

​Oregon Department of Revenue 
PO Box 14555

Salem, OR 97309-0940

  • Partnership tax returns ​
​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • ​Partnership tax payment vouchers 

If you owe personal income tax: 

​Oregon Department of Revenue 
PO Box 14555

Salem, OR 97309-0940

  • ​Paper filing 
​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • Electronic filing
​Oregon Department of Revenue 
PO Box 14720

Salem, OR 97309-0463

  • 2-D barcode filing ​

Refund or zero balance person income tax: 

Oregon Department of Revenue 
PO Box 14700

Salem, OR 97309-0930

  • Paper filing 
​Oregon Department of Revenue 
PO Box 14710

Salem, OR 97309-0460

  • ​2-D barcode filing

​Other personal income tax addresses:

​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • Application for automatic extension 
​Oregon Department of Revenue 
PO Box 14600

Salem, OR 97309-5049

  • Doubtful liability relief 
​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • ​Estimated tax payment ​

​Oregon Department of Revenue 
PO Box 14260

Salem, OR 97309-5060

  • ​Professional athletic team annual reconciliation tax reports 

​Oregon Department of Revenue 
PO Box 14380

Salem, OR 97309-5075

  • Property liens
  • Property tax
  • Property tax appeals
  • Property tax assessments
  • Senior and disabled property tax deferral 

​Oregon Department of Revenue 
PO Box 14600

Salem, OR 97309-5049

  • Industrial property tax returns
​Oregon Department of Revenue 
PO Box 14110

Salem, OR 97309-0910

  • Gas and oil tax returns
​Oregon Department of Revenue 
PO Box 14600

Salem, OR 97309-5049

  • ​Public utility districts annual statement ​​
​Oregon Department of Revenue 
PO Box 14110

Salem, OR 97309-0910

  • ​Transient lodging tax returns
  • Transient lodging tax registrations 

Oregon Department of Revenue 
PO Box 14003

Salem, OR 97309-2502

  • Eastern Oregon privilege tax returns
  • Eastern Oregon several tax returns
  • Western Oregon privilege tax returns
  • Western Oregon severance tax returns
  • Forest products harvest tax returns
  • Timber tax estimate tax payment vouchers 

​Oregon Department of Revenue 
PO Box 14555

Salem, OR 97309-0940

  • Lane Transient District self-employment tax returns
  • Tri-County Metropolitan Transportation District self-employment tax returns 
​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • ​Lane Transit District self-employment tax payment voucher 
  • Tri-County Metropolitan Transportation District self-employment tax payment voucher 

​Oregon Department of Revenue 
PO Box 14260

Salem, OR 97309-5060

  • Corrected W-2s

​Oregon Department of Revenue 
PO Box 14999

Salem, OR 97309-0990

  • W-2 Form 40EF requested by us 
​Oregon Department of Revenue 
PO Box 14560

Salem, OR 97309-5011

  • ​W-4 Forms 

Salem Headquarters

955 Center Street NE
Salem OR 97301-2555
Walk-in 7:45 a.m. to 5 p.m. Monday-Friday

View a list of our regional offices

Phone: (503) 378-4988 or
(800) 356-4222
Email: questions.dor@oregon.gov
Phones are closed from 9 to 11 a.m. Thursdays.