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Oregon Free Printable 2021 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040 for 2022 Oregon Nonresident Individual Income Tax Return

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Nonresident Individual Income Tax Return
2021 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040

Clear form 2021 Form OR-40-N Oregon Department of Revenue Oregon Individual Income Tax Return for Nonresidents Page 1 of 11 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Space for 2-D barcode—do not write in box below Fiscal year ending date (MM/DD/YYYY) / / Extension filed Form OR-24 Amended return. If amending for an NOL, tax year the NOL was generated: Federal Form 8379 NOL tax year (YYYY) Federal Form 8886 Disaster relief Calculated with “as if” federal return Military Short-year tax election Employment exception Initial First name Date of birth (MM/DD/YYYY) / / Last name Social Security number (SSN) First time using this SSN (see instructions) Initial Spouse’s first name Applied for ITIN Deceased Spouse’s date of birth (MM/DD/YYYY) / / Spouse’s last name Spouse’s Social Security number (SSN) First time using this SSN (see instructions) Applied for ITIN Current address City State Country Phone ZIP code Filing Status (check only one box) 1. Single 4. Head of household (with qualifying dependent) 2. 150-101-048 (Rev. 08-23-21, ver. 01) Married filing jointly 3. Married filing separately (enter spouse’s information above) 5. Qualifying widow(er) with dependent child 00542101010000 Deceased 2021 Form OR-40-N Page 2 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Last name Social Security number (SSN) Note: Reprint page 1 if you make changes to this page. Exemptions 6a. Credits for yourself................................................................................................................................................................................... 6a. Check boxes that apply: Severely disabled Regular Someone else can claim you as a dependent. 6b. Credits for your spouse...........................................................................................................................................................................6b. Check boxes that apply: Severely disabled Regular Dependents. List your dependents in order from youngest to oldest. Initial Dependent 1: First name Dependent 1: Date of birth (MM/DD/YYYY) / Code * / Dependent 2: Date of birth (MM/DD/YYYY) Dependent 1: Check if child has a qualifying disability Initial Dependent 2: Last name Dependent 2: Social Security number (SSN) Code * / Dependent 2: Check if child has a qualifying disability Initial Dependent 3: First name Dependent 3: Date of birth (MM/DD/YYYY) / If more than three, check this box and include Schedule OR‑ADD-DEP. Dependent 1: Last name Dependent 1: Social Security number (SSN) Dependent 2: First name / Someone else can claim you as a dependent. Dependent 3: Last name Dependent 3: Social Security number (SSN) / Code * Dependent 3: Check if child has a qualifying disability *Dependent relationship code (see instructions). 6c. Total number of dependents................................................................................................................................................................... 6c. 6d. Total number of dependent children with a qualifying disability (see instructions).................................................................................6d. 6e. Total exemptions. Add 6a through 6d........................................................................................................................................... Total. 6e. 150-101-048 (Rev. 08-23-21, ver. 01) 00542101020000 2021 Form OR-40-N Page 3 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. Income Oregon column (S) Federal column (F) 7. Wages, salaries, and other pay for work from federal Form 1040 or 1040-SR, line 1. Include all Forms W-2. 7F. , , 0 0 7S. , , 0 0 0 0 8S. , , 0 0 8. Interest income from Form 1040 or 1040-SR, line 2b. 8F. , , 9. Dividend income from Form 1040 or 1040-SR, line 3b. 9F. , , 0 0 9S. , , 0 0 10. State and local income tax refunds from federal Schedule 1, line 1. 10F. , , 0 0 10S. , , 0 0 11. Alimony received from federal Schedule 1, line 2a. 11F. , , 0 0 11S. , , 0 0 12. Business income or loss from federal Schedule 1, line 3. 12F. , , 0 0 12S. , , 0 0 13. Capital gain or loss from Form 1040 or 1040-SR, line 7. 13F. , , 0 0 13S. , , 0 0 14. Other gains or losses from federal Schedule 1, line 4. 14F. , , 0 0 14S. , , 0 0 15. IRA distributions from Form 1040 or 1040-SR, line 4b. 15F. 150-101-048 (Rev. 08-23-21, ver. 01) , , 0 0 15S. , , 00542101030000 0 0 2021 Form OR-40-N Page 4 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. Federal column (F) Oregon column (S) 16. Pensions and annuities from Form 1040 or 1040-SR, line 5b. 16F. , , 0 0 16S. , , 0 0 17. Schedule E income or loss from federal Schedule 1, line 5. 17F. , , 0 0 17S. , , 0 0 18. Farm income or loss from federal Schedule 1, line 6. 18F. , , 0 0 18S. , , 0 0 19. Social Security benefits from Form 1040 or 1040-SR, line 6b; and unemployment and other income from federal Schedule 1, lines 7 and 9. 19F. , , 0 0 19S. , , 0 0 , 0 0 20S. , , 0 0 20. Total income. Add lines 7 through 19. 20F. , Adjustments 21. IRA or SEP and SIMPLE contributions, from federal Schedule 1, lines 16 and 20. 21F. , , 0 0 21S. , , 0 0 22. Education deductions from federal Schedule 1, lines 11 and 21. 22F. , , 0 0 22S. , , 0 0 23. Moving expenses from federal Schedule 1, line 14. 23F. 150-101-048 (Rev. 08-23-21, ver. 01) , , 0 0 23S. , , 00542101040000 0 0 2021 Form OR-40-N Page 5 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. Federal column (F) Oregon column (S) 24. Deduction for self-employment tax from federal Schedule 1, line 15. 24F. , , 0 0 24S. , , 0 0 25. Self-employed health insurance deduction from federal Schedule 1, line 17. 25F. , , 0 0 25S. , , 0 0 26. Alimony paid from federal Schedule 1, line 19a. 26F. , , 0 0 26S. , , 0 0 0 0 27S. , , 0 0 27. Total adjustments from Schedule OR-ASC-NP, Section A. 27F. , , 28. Total adjustments. Add lines 21 through 27. 28F. , , 0 0 28S. , , 0 0 0 0 29S. , , 0 0 29. Income after adjustments. Line 20 minus line 28. 29F. , , Additions 30. Total additions from Schedule OR-ASC-NP, Section B. 30F. , , 0 0 30S. , , 0 0 , 0 0 31S. , , 0 0 31. Income after additions. Add lines 29 and 30. 31F. 150-101-048 (Rev. 08-23-21, ver. 01) , 00542101050000 2021 Form OR-40-N Page 6 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. Subtractions Federal column (F) Oregon column (S) 32. Social Security and tier 1 Railroad Retirement Board benefits included on line 19F. , 32F. 0 0 , 33. Total subtractions from Schedule OR-ASC-NP, Section C. , 33F. 0 0 , 33S. , 0 0 , 34. Income after subtractions. Line 31 minus lines 32 and 33. 34S. , , 0 0 36. Amount from line 34S................................................................................................ 36. , , 0 0 37. Oregon itemized deductions. Enter your Oregon itemized deductions from Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0............... 37. , , 0 0 38. Standard deduction. Enter your standard deduction (see instructions).................. 38. , , 0 0 , 34F. 0 0 , 35. Oregon percentage (see instructions; not more than 100.0%). Percentage % 35. Deductions and modifications You were: 38a. 65 or older 38b. Blind Your spouse was: 38c. 65 or older 38d. Blind 39. Enter the larger of line 37 or 38.................................................................................. 39. , , 0 0 40. 2021 federal tax liability (see instructions)............................................................... 40. , , 0 0 41. Total modifications from Schedule OR-ASC-NP, Section D...................................... 41. , , 0 0 42. Deductions and modifications multiplied by the Oregon percentage (see instructions)........................................................................................................ 42. , , 0 0 150-101-048 (Rev. 08-23-21, ver. 01) 00542101060000 2021 Form OR-40-N Page 7 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. 43. Charitable art donation (see instructions).................................................................. 43. , , 0 0 44. Total deductions and modifications. Add lines 42 and 43......................................... 44. , , 0 0 45. Oregon taxable income. Line 36 minus line 44. If line 44 is more than line 36, enter 0........................................................................................................... 45. , , 0 0 , , 0 0 Oregon tax 46. Tax. Check the appropriate box if you’re using an alternative method to calculate your tax (see instructions).......................................................................... .46. 46a. Schedule OR-FIA-40-N 46b. Worksheet FCG 46c. Schedule OR-PTE-NR 47. Interest on certain installment sales......................................................................... .47. , , 0 0 48. Total tax before credits. Add lines 46 and 47............................................................ 48. , , 0 0 49. Exemption credit (see instructions)........................................................................... .49. , , 0 0 50. Total standard credits from Schedule OR-ASC-NP, Section E................................. .50. , , 0 0 51. Total standard credits. Add lines 49 and 50............................................................. .51. , , 0 0 , , 0 0 Line 53 can’t be more than line 52 (see Schedule OR-ASC and OR-ASC-NP Instructions).......................................................................................... 53. , , 0 0 54. Tax after standard and carryforward credits. Line 52 minus line 53.......................... 54. , , 0 0 Standard and carryforward credits 52. Tax minus standard credits. Line 48 minus line 51. If line 51 is more than line 48, enter 0.......................................................................................................... .52. 53. Total carryforward credits claimed this year from Schedule OR-ASC-NP, Section F. 150-101-048 (Rev. 08-23-21, ver. 01) 00542101070000 2021 Form OR-40-N Page 8 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. 55. Total credit recaptures claimed this year from Schedule OR-ASC-NP, Section G.... 55. , , 0 0 56. Tax after credit recaptures. Line 54 plus line 55....................................................... 56. , , 0 0 57. Oregon income tax withheld. Include a copy of your Forms W-2 and 1099......... .57. , , 0 0 58. Amount applied from your prior year’s tax refund.................................................... .58. , , 0 0 59. Estimated tax payments for 2021. Include all payments you made prior to the filing date of this return, including real estate transactions. Do not include the amount you already reported on line 58................................................................... .59. , , 0 0 60. Tax payments from a pass-through entity................................................................ .60. , , 0 0 61. Earned income credit (see instructions).................................................................... .61. , , 0 0 62. Kicker (Oregon surplus credit). Enter your kicker credit amount (see instructions). If you elect to donate your kicker to the State School Fund, enter 0 and see line 78................................................................................................................ .62. , , 0 0 63. Total refundable credits from Schedule OR-ASC-NP, Section H.............................. .63. , , 0 0 64. Total payments and refundable credits. Add lines 57 through 63............................ .64. , , 0 0 65. Overpayment of tax. If line 56 is less than line 64, you overpaid. Line 64 minus line 56................................................................................................ .65. , , 0 0 66. Net tax. If line 56 is more than line 64, you have tax to pay. Line 56 minus line 64................................................................................................ .66. , , 0 0 67. Penalty and interest for filing or paying late (see instructions)................................. .67. , , 0 0 Payments and refundable credits Tax to pay or refund 150-101-048 (Rev. 08-23-21, ver. 01) 00542101080000 2021 Form OR-40-N Page 9 of 11 Oregon Department of Revenue • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. , , 0 0 69. Total penalty and interest due. Add lines 67 and 68................................................. .69. , , 0 0 70. Net tax including penalty and interest. Line 66 plus line 69................................................... This is the amount you owe..70. , , 0 0 71. Overpayment less penalty and interest. Line 65 minus line 69................................................................This is your refund..71. , , 0 0 72. Estimated tax. Fill in the portion of line 71 you want applied to your open estimated tax account.............................................................................................. .72. , , 0 0 73. Charitable checkoff donations from Schedule OR-DONATE, line 30........................ 73. , , 0 0 74. Oregon 529 college savings plan deposits from Schedule OR-529 (see instructions)........................................................................................................ 74. , , 0 0 75. Total. Add lines 72 through 74. The total can’t be more than your refund on line 71................................................................................................................... 75. , , 0 0 76. Net refund. Line 71 minus line 75..................................... This is your net refund..76. , , 0 0 68. Interest on underpayment of estimated tax. Include Form OR-10......................... .68. Exception number from Form OR-10, line 1: 68a. Check box if you annualized: 68b. Direct deposit 77. For direct deposit of your refund, see instructions. Check the box if the final deposit destination is outside the United States: Type of account: Account information: Checking or Routing number Account number Savings Kicker donation 78. If you elect to donate your kicker to the State School Fund, check this box........... .78a. Complete the kicker worksheet, located in the instructions, and enter the amount here.............................................................This election is irrevocable. .78b. 150-101-048 (Rev. 08-23-21, ver. 01) , , 00542101090000 0 0 2021 Form OR-40-N Oregon Department of Revenue Page 10 of 11 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. Sign here. Under penalty of false swearing, I declare that the information in this return is true, correct, and complete. Your signature X Date (MM/DD/YYYY) / / Spouse’s signature X Date (MM/DD/YYYY) / / Signature of preparer other than taxpayer X / Preparer license number Phone Date (MM/DD/YYYY) / Preparer first name Initial Preparer last name Preparer address City State ZIP code Signing this return does not grant your preparer the right to represent you or make decisions on your behalf. For more information, see the instructions for the Tax Information Authorization and Power of Attorney for Representation form on our website. Important: Include a copy of your federal Form 1040, 1040-SR, 1040-X, or 1040-NR. We may adjust your return without it. Pay the amount due (shown on line 70) • Online: www.oregon.gov/dor. • By mail: Payable to the Oregon Department of Revenue. Write “2021 Oregon Form OR-40-N” and the last four digits of your SSN or ITIN on your check or money order. Include your payment with this return. Don’t use Form OR-40-V payment voucher if you’re mailing payment with your return. Mail your return • • Non-2-D barcode. If the large 2-D barcode box on the first page of this form is blank: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940. — Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930. 2-D barcode. If the large 2-D barcode box on the first page of this form is filled in: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463. — Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460. 150-101-048 (Rev. 08-23-21, ver. 01) 00542101100000 2021 Form OR-40-N Oregon Department of Revenue Page 11 of 11 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples. Social Security number (SSN) Last name Note: Reprint page 1 if you make changes to this page. Amended statement. Complete this Section only if you’re amending your 2021 return or filing with a new SSN. If filing an amended return, use this space to explain what you’re changing. Include the return line numbers and the reason for each change. If your filing status has changed, explain why. Include all supporting forms and schedules when you file your amended return, even if you haven’t changed anything on them. If filing with a new SSN, enter your former identification number. 150-101-048 (Rev. 08-23-21, ver. 01) 00542101110000
Extracted from PDF file 2021-oregon-form-40n.pdf, last modified August 2021

More about the Oregon Form 40N Individual Income Tax Nonresident TY 2021

If you are a nonresident of Oregon who makes income from Oregon, and therefore need to file an income tax form, file Form 40N as well as any other tax forms you are required to file. Form 40N requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Nonresident Individual Income Tax Return in January 2022, so this is the latest version of Form 40N, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 40N directly from TaxFormFinder. You can print other Oregon tax forms here.


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Related Oregon Individual Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form 40N.

Form Code Form Name
Form OR-40N Instructions Individual Income Tax Return Instructions for Nonresident / Part-year Resident
Form FIA-40N FIA-40P and Schedule Z Farm Income Averaging

Download all OR tax forms View all 51 Oregon Income Tax Forms


Form Sources:

Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form 40N from the Department of Revenue in January 2022.

Show Sources >

Form 40N is an Oregon Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Oregon Form 40N

We have a total of eleven past-year versions of Form 40N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 40N

2021 Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, 150-101-040

2020 Form 40N

2020 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

2019 Form 40N

2019 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

2018 Form 40N

2018 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

2017 Form 40N

2017 Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

2015 Form 40N

2015 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

Nonresident Individual Income Tax Return - Form 2014 Form 40N

2014 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

Nonresident Individual Income Tax Return 2013 Form 40N

2013 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-101-048

For individuals to apply for an automatic six-month extension of time to file your Oregon return. 2012 Form 40N

2012 Form 40-EXT, Application for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

Form 40N, Oregon Individual Income Tax Return for Nonresidents 2011 Form 40N

2011 Form 40N, Oregon Individual Income Tax Return for Nonresidents, 150-1010-048


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While we do our best to keep our list of Oregon Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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