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Oregon Free Printable 2023 Schedule OR-FIA-40-N, Oregon Farm Income Averaging for Nonresidents, 150-101-161 for 2024 Oregon FIA-40P and Schedule Z Farm Income Averaging

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FIA-40P and Schedule Z Farm Income Averaging
2023 Schedule OR-FIA-40-N, Oregon Farm Income Averaging for Nonresidents, 150-101-161

Clear form 2023 Schedule OR-FIA-40-N Page 1 of 2, 150-101-161 (Rev. 11-01-23, ver. 01) Oregon Department of Revenue Office use only 01442301010000 Oregon Farm Income Averaging for Nonresidents First name Initial Last name Social Security number (SSN) Spouse first name Initial Spouse last name Spouse SSN – – Tax on 2023 income without elected farm income – – Federal column Oregon column 1. Enter your 2023 income after subtractions from Form OR-40-N, .00 .00 lines 34F and 34S...................................................................... 1a. 1b. 2. Enter your 2023 elected farm income from Oregon sources from federal Schedule J, line 2a, or from Form OR-40-N, .00 .00 line 18S...................................................................................... 2a. 2b. .00 .00 3. Line 1 minus line 2 in both columns.......................................... 3a. 3b. 4. Recomputed Oregon percentage. Line 3b divided by . line 3a (not more than 100%)...................................................... 4. % 5. Divide the amount shown on line 42 of your 2023 return by your Oregon percentage on line 35, then multiply the result by .00 the recomputed Oregon percentage on line 4, above................... 5. .00 6. Enter the amount, if any, from your 2023 return, line 43.............. 6. .00 7. Add lines 5 and 6..................................................................................................................................... 7. 8. Taxable income without elected farm income. .00 Line 3b minus line 7................................................................................................................................. 8. 9. Recomputed tax. Figure the tax on the amount on line 8 .00 using the 2023 tax rate charts................................................................................................................. 9. One-third of 2023 elected farm income 10. Line 2b divided by three........................................................................................................................ 10. .00 Tax on base year income from Schedule OR-FIA-COMP 11. Base year 2020. Enter the recomputed 2020 tax from Computation for base year 2020, Computation A, line 10; Computation B, line 8; or Computation C, line 4................................................................................... 11. 12. Base year 2021. Enter the recomputed 2021 tax from Computation for base year 2021, Computation A, line 10; Computation B, line 8; or Computation C, line 4................................................................................... 12. 13. Base year 2022. Enter the recomputed 2022 tax from Computation for base year 2022, Computation A, line 10; Computation B, line 8; or Computation C, line 4................................................................................... 13. 14. Add lines 9, 11, 12, and 13.................................................................................................................... 14. .00 .00 .00 .00 Computation of 2023 tax For this section, if you used FIA to figure your tax for any base year, see the instructions for the amounts to enter on lines 15, 16, and 17. Otherwise, enter the tax amounts for each base year as directed. 15. 2020 tax: Enter the tax from your 2020 Form OR-40, line 20, OR-40-N, line 46, or OR-40-P, line 45.................................................................................................................... 15. 16. 2021 tax: Enter the tax from your 2021 Form OR-40, line 20, OR-40-N, line 46, or OR-40-P, line 45.................................................................................................................... 16. 17. 2022 tax: Enter the tax from your 2022 Form OR-40, line 20, OR-40-N, line 46, or OR-40-P, line 45.................................................................................................................... 17. 18. Add lines 15, 16, and 17........................................................................................................................ 18. .00 .00 .00 .00 2023 Schedule OR-FIA-40-N Page 2 of 2, 150-101-161 (Rev. 11-01-23, ver. 01) Oregon Department of Revenue 01442301020000 Computation of 2023 tax (continued) 19. Tax using FIA. Line 14 minus line 18.................................................................................................... 19. 20. Tax without using FIA. Using the 2023 tax rate charts, figure the tax on the amount on line 45 of your nonresident return. Enter the result here............................................................................................................................... 20. 21. Is line 19 less than line 20? If yes: Enter the amount from line 19 here and on line 46 of your return, and check box 46a. If no: FIA doesn’t reduce your tax. Complete your return without using FIA................................................................................................................................... 21. ­—Don’t include this schedule with your Oregon return. Keep it with your records.— .00 .00 .00
Extracted from PDF file 2023-oregon-form-fia-40n.pdf, last modified November 2023

More about the Oregon Form FIA-40N Corporate Income Tax Nonresident TY 2023

We last updated the FIA-40P and Schedule Z Farm Income Averaging in January 2024, so this is the latest version of Form FIA-40N, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form FIA-40N directly from TaxFormFinder. You can print other Oregon tax forms here.

Other Oregon Corporate Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 20 Instructions Form 20 Instructions
Schedule K-1 Distributive Share of Income Schedule
Form 20-INS Instructions Form 20-INS Instructions
Form 65 Oregon Partnership Return of Income
Form 20-V Oregon Corporation Tax Payment Voucher

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 FIA-40N from the Department of Revenue in January 2024.

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Form FIA-40N is an Oregon Corporate 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 Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Oregon Form FIA-40N

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


2023 Form FIA-40N

2023 Schedule OR-FIA-40-N, Oregon Farm Income Averaging for Nonresidents, 150-101-161

2022 Form FIA-40N

2022 Schedule OR-FIA-40-N, Oregon Farm Income Averaging for Nonresidents, 150-101-161

2021 Form FIA-40N

2021 Schedule OR-FIA-40-N, Oregon Farm Income Averaging for Nonresidents, 150-101-161

2020 Form FIA-40N

2020 Schedule OR-FIA-40-N, Oregon Farm Income Averaging for Nonresidents, 150-101-161

2019 Form FIA-40N

2019, Form OR-FIA-40-N, Oregon Farm Income Averaging, 150-101-161

2018 Form FIA-40N

2018, Publication OR-FIA-NP, Instructions for Forms OR-FIA-40N, OR-FIA-40-P, and Schedule OR-FIA-COMP, 150-101-162

2017 Form FIA-40N

2017 Publication OR-FIA-NP, Instructions for Forms OR-FIA-40N, OR-FIA-40-P, and Schedule OR-FIA-COMP, 150-101-162

2016 Form FIA-40N

2015 Form FIA-40N and Form FIA-40P, Oregon Farm Income Averaging, and Schedule Z, Computation of Tax, 150-101-161

2015 Form FIA-40N

2015 Form FIA-40N and Form FIA-40P, Oregon Farm Income Averaging, and Schedule Z, Computation of Tax, 150-101-161

You can elect to use farm income averaging if, in the year of the election, you are engaged in a farming business as an individual, a partner in a partnership, or a shareholder in an S corporation. A 2014 Form FIA-40N

Form FIA-40N and Form FIA-40P, Oregon Farm Income Averaging, and Schedule Z, Computation of Tax, 150-101-161

You can elect to use farm income averaging if, in the year of the election, you are engaged in a farming business as an individual, a partner in a partnership, or a shareholder in an S corporation. A 2012 Form FIA-40N

Form FIA-40N and Form FIA-40P, Oregon Farm Income Averaging, and Schedule Z, Computation of Tax, 150-101-161

You can elect to use farm income averaging if, in the year of the election, you are engaged in a farming business as an individual, a partner in a partnership, or a shareholder in an S corporation. A 2011 Form FIA-40N

2011 Form FIA-40N and Form FIA-40P, Oregon Farm Income Averaging, and Schedule Z, Computation of Tax, 150-101-161


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