Individuals

​​​​​​​​​What's new for tax year 2021

Due dates for individuals

March 15, 2022

  • Partnership returns. Please see Form OR-65 Instructions for due dates for non-calendar-year filers.

April 15, 2022

  • Last date to file individual refund claims for tax year 2018.

April 18, 2022

  • 2021 individual income tax returns and balance-due payments.
  • 2021 trust and estate returns and payments​.
  • 2022 first quarter individual estimated tax payments.
  • Senior and disabled property tax deferral applications.
  • 2021 statewide transit individual tax returns and balance-due payments.
  • 2021 TriMet and Lane Transit District self-employment tax returns and payments.
  • 2021 contributions to a Roth or traditional IRA.
  • 2021 contributions to 529 college savings plans or ABLE accounts.

June 15, 2022

  • 2022 second quarter individual estimated tax payments.

September 15, 2022

  • 2022 third quarter individual estimated tax payments.

October 17, 2022

  • 2021​ individual income tax returns filed on extension.

January 17, 2023

  • 2022 fourth quarter individual estimated tax payments.
The following information is a summary of updates for tax year 2021. See Publication OR-17 for full details.

New information

Kicker refund. Oregon's surplus credit, known as the "kicker," will be claimed as a credit on your 2021 tax return. The credit is a percentage of your 2020 tax liability. You may donate your kicker credit to the Oregon State School Fund. See your return instructions for more information.

Subtraction for AmeriCorps educational awards. A new subtraction is available for AmeriCorps volunteers who received educational awards after completing a term of national service. See "AmeriCorps educational award" in Publication OR-17 for more information. 

Changes to qualified withdrawals from Oregon 529 College Savings Network accounts.  Qualified withdrawals now include expenses related to apprenticeship programs and certain student loan payments. See “Oregon 529 College Savings Network account contributions” in Publication OR-17 for more information about Oregon’s refundable credit.​

Credit recaptures for Oregon 529 College Savings Network and ABLE account contributions. If you claimed a tax credit based on your contributions to an Oregon College or MFS 529 Savings Plan account or an ABLE account and later made a nonqualified withdrawal of those contributions, your credit(s) may have to be recaptured. See “Additions to tax" in Publication OR-17 for more information.​

Federal tax liability subtraction. The federal tax subtraction limit is $7,050 ($3,525 if married filing separately) for 2021. It may be limited further based on your adjusted gross income (AGI). See “Federal income tax liability" in “Subtractions" in Publication OR-17 for more information.
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Important reminders

Revenue Online. Revenue Online provides convenient, secure access to tools for managing your Oregon tax account. With Revenue Online, you can:
  • Check the status of this year’s refund
  • View and print letters from us
  • Make or schedule payments
  • Securely communicate with us
  • Check balances and view your tax account history
  • Submit your requests (such as penalty waivers or appeals) or information we’ve requested from you
  • View your Form 1099-G, if applicable

Tax professionals with third-party access have additional benefits, such as viewing clients’ accounts. For more information and instructions on setting up your personal account, go to Revenue Online.

Military pay. Oregon doesn't tax your military pay if you aren't an Oregon resident. If you performed active military service in 2021, and your Defense Finance and Accounting System payroll address was outside Oregon, Oregon considers you to be a nonresident and won't tax your military pay. If you are an Oregon resident, you may continue to subtract federally taxable military pay from your Oregon income if you earned it outside Oregon from August 1, 1990, through the date the president sets as the end of combat activities in the Persian Gulf. The president had not declared an end to combat activities when this publication was last revised. For more information about residency and the Oregon military pay subtractions, see “Military personnel" in Publication OR-17.

Federal centralized partnership audit regime (CPAR). Oregon recognizes CPAR, the federal regime for auditing partnerships. See “Audits and appeals" and “Oregon tax" in Publication OR-17 for more information.

Special Oregon medical subtraction. You or your spouse must be age 66 or older on December 31, 2021 to qualify for the subtraction. See Publication OR-17 for more information.​

Fiduciary returns. Oregon fiduciary return filers can see where treatment of an item may differ from the treatment on personal income tax returns in Publication OR-17 as well as the instruc­tions for Form OR-41, Oregon Fiduciary Income Tax Return.

Statewide transit tax (STT). This income tax funds public transportation services and improvements within Oregon. The tax is equal to one-tenth of 1 percent (0.1% or 0.001) of the wages received by an employee who is an Oregon resident or an employee who is a nonresident but who performs services in Oregon. Visit our STT webpage for more information.​

Market-based sourcing. Nonresident taxpayers must apportion their business income from sales of services and intangible property according to market-based sourcing principles rather than cost of performance. See ORS 314.665, 314.666, and OAR 150-314-0435.

Payment options. We accept tax payments by check, money order, debit card, and credit card. See “Payments and refunds" in Publication OR-17.

Direct deposit. Instead of receiving your refund check in the mail, you may have your refund deposited directly into your account that accepts electronic deposits. See "Direct deposit of refund" in "Payments and refunds" in Publication OR-17. You can also have your refund deposited directly into an Oregon College or MFS 529 Savings Plan account. You may choose up to four accounts. See our full-year and part-year/nonresident booklets for more information.

Minimum refund. Under Oregon law, the minimum refund that can be issued is $1.

Minor child's return and signature. If your child must file a tax return, you may sign the child's name as their legal agent. Sign the child's name and then write “By (your signature), parent (or legal guardian) for minor child."

Deceased person's return. A final return for a person who died during the calendar year must be filed if a return would normally be required. If a return must be filed, check the “Deceased" box after the person's name on the return. If you filed a final return with a refund and are unable to cash the refund check, you will need to return the check to us along with Form OR-243, Claim to Refund Due a Deceased Person. Download the form or contact us to order it. If you are a court-appointed personal representative or have filed a small estate affidavit and you need more information about trusts or estates, contact our Estate Unit at estate.help.dor@oregon.gov.

Additional exemption credits. Additional exemption credits for severely disabled taxpayers and for dis­abled children aren't available for taxpayers whose AGI is more than $100,000, regardless of filing sta­tus. For more information, see “Exemption credit" in Publication OR-17.

​Registered domestic partners (RDPs). For Oregon tax purposes, same-sex RDPs are treated the same as married couples. References to “spouse" in our instructions include RDPs.

Nonresident disaster relief workers. You don't need to file a return if you worked in Oregon solely to provide relief during a declared disaster or emergency. See “General information" in Publication OR-17 for more details.