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Oregon Free Printable 2023 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1 for 2024 Oregon Individual Income Tax Return Instructions for Nonresident / Part-year Resident

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Individual Income Tax Return Instructions for Nonresident / Part-year Resident
2023 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1

2023 Oregon Income Tax Form OR-40-N and Form OR-40-P Instructions  Nonresident/Part-year Resident  Check out our online services Revenue Online is a secure online portal that provides access to your tax account at any time. You can: • Check the status of your refund. • View and print letters from us. • Make payments or schedule future payments. • Securely communicate with us. • Update your information. • Check balances and view your account history. • File an appeal. Visit ­­www.oregon.gov/dor and click on “Revenue Online” to sign up. • April 15, 2024 is the due date for filing your return and paying your tax due. • File electronically—it’s fast, easy, and secure. See “Electronic filing.” • Find out if you qualify for the new Oregon Kids Credit or the earned income credit. See “Tax payments and refundable credits.” • Find out if you qualify for the working family household and dependent care credit. See Schedule OR-WFHDC Instructions for details. • Are you a veteran? Find out about veterans’ benefits at ­­www.oregon.gov/odva. • These instructions aren’t a complete statement of laws or Oregon Department of Revenue rules. If you need more information, see Publication OR-17 or contact us. ­­www.oregon.gov/dor 150-101-048-1 (Rev. 11-01-23) Contents Electronic filing...................................................................3 Federal tax law....................................................................3 New information.................................................................4 Important reminders..........................................................4 General information...........................................................5 Do I need to file an Oregon return?..............................5 What does income from Oregon sources include?.....5 Residency..........................................................................6 What form do I use?........................................................6 Military personnel...........................................................7 What if I need more time to file?...................................7 P enalties............................................................................7 2024 estimated tax...........................................................8 What if I need to change my Oregon return after filing?.....................................................................8 General instructions for Forms OR-40-N and OR-40-P.......................................................................10 Check the boxes.............................................................10 Name and address......................................................... 11 Filing status.................................................................... 11 Exemptions.....................................................................12 Federal column instructions, lines 7F–29F...................14 Oregon column instructions, lines 7S–29S...................14 Adjustments...................................................................16 Additions........................................................................17 Subtractions....................................................................17 Oregon percentage........................................................17 Deductions and modifications....................................18 Oregon tax......................................................................21 Tax rate charts...................................................................21 Credits—nonrefundable...............................................22 Tax payments and refundable credits........................23 Penalties and interest....................................................29 Amount due and payment options.............................30 Refund.............................................................................30 Direct deposit.................................................................31 Before you file................................................................32 Avoid processing delays...............................................33 Tax return mailing addresses......................................33 Do you have questions or need help? Internet ­­­­www.oregon.gov/dor • Download forms, instructions, and publications. • Access additional information not included in these instructions. Revenue Online ­­­­www.oregon.gov/dor (click on Revenue Online) • Securely communicate with us. • Check your refund status. • Make or schedule payments. • View your account history. • Find out how much you owe. • File an appeal. • View letters and your Form 1099-G, if applicable. Email or write ­ [email protected] q ­[email protected] Oregon Department of Revenue 955 Center St NE Salem OR 97301-2555 • Include your name and daytime phone number. • Include the last four digits of your SSN or ITIN. To request printed forms or publications: Forms Oregon Department of Revenue PO Box 14999 Salem OR 97309-0990 Phone 503-378-4988 or 800-356-4222 Monday–Friday, 7:30 a.m.– 5 p.m. Closed Thursdays from 9:00–11:00 a.m and closed on holidays. Wait times may vary. Contact us for ADA accommodations or assistance in other languages. In person Offices are located in Salem, Portland, Eugene, Bend, Gresham, and Medford. Find hours and directions to our offices on our website. Our main office is located at: 955 Center St NE Salem, OR 97301-2555 Taxpayer Advocacy If you think you are not being treated fairly, or if you have a problem or complaint, please contact the Office of the Taxpayer Advocate for assistance. 503-945-8700 TTY: We accept all relay calls. [email protected] Photo on cover: Toketee Falls in Douglas County on the North Umpqua River, located approximately 58 miles east of Roseburg near Oregon Route 138. 150-101-048-1 (Rev. 11-01-23) 2 2023 Form OR-40-N and Form OR-40-P Instructions Electronic filing E-filing is the fastest way to file your return and receive your refund. The speed and accuracy of computers allow electronic returns to be received and processed faster than paper returns, greatly reducing errors and delays. E-filing uses secure technology to ensure the safety of your personal information when it’s sent to the IRS and the Department of Revenue. Oregon participates in the IRS Federal/State E-file program. This program allows you to electronically file both your federal and Oregon returns at the same time. If you’ve already filed your federal return, you can still electronically file your Oregon return. If you haven’t tried e-file yet, why not this year? Join more than 1.8 million other Oregon taxpayers who electronically file their Oregon returns. You can take advantage of e-file in one of two ways: 1. Ask your tax preparer. If your tax preparer is an authorized IRS e-file provider, your preparer can electronically file your federal and Oregon returns. Many Tax-Aide and Tax Counseling for the Elderly (TCE) sites set up by the IRS are authorized IRS e-file providers. 2. Use online tax preparation software. You can file your federal and state returns from your home, work, or library computer using Oregonapproved online tax preparation products. Go to our website at www.oregon.gov/dor/e-filing ­­­ for a list of tax preparation products to use in preparing your federal and Oregon returns. You may be eligible for free e-file. Several tax preparation software providers offer free online electronic tax filing. For free online tax preparation programs, go to ­­www.oregon.gov/dor/e-filing. Federal tax law No extension to pay. Oregon doesn’t allow an extension of time to pay your tax, even if the IRS allows an extension. Your 2023 Oregon tax is due April 15, 2024. Federal law connection. Oregon has a rolling tie to changes made to the definition of federal taxable income, with the exceptions noted below. For all other purposes, Oregon is tied to federal income tax laws as amended and in effect on December 31, 2022. Oregon exceptions to federal law. Oregon is disconnected from the business income deduction allowed by Section 199A of the Internal Revenue Code (IRC). Due to the way Oregon’s returns are designed, no addition is required. Oregon is also disconnected from IRC 150-101-048-1 (Rev. 11-01-23) 3 Section 139A­, the tax exemption for federal subsidies for employer prescription drug plans. If you have this type of business income, you’ll have an addition on your Oregon return. Oregon is disconnected from IRC Section 529 tax exemption for earnings on college savings plan funds used for K-12 tuition. Oregon College and MFS 529 Savings Plans may be used for higher education expenses only. If you based a previous subtraction or credit on contributions that are withdrawn and used for K-12 tuition, you’ll have an addition or tax recapture on your Oregon return. 2023 Form OR-40-N and Form OR-40-P Instructions New information Oregon Kids Credit. A new refundable tax credit is available to certain taxpayers with a qualifying child age 5 or younger. See instructions for OR-40-N, line 62, or OR-40-P, line 61. Paid Leave Oregon benefits. Oregon’s new program providing medical, family, and safe leave began paying benefits September 3, 2023. Changes to your return may be necessary if you received benefits under the program. See “Subtractions” in Publication OR-17 for more information. National Guard subtraction. Pay for active service in the National Guard can now generally be subtracted from taxable income if the service is authorized by the Governor. This change also applies retroactively to tax years 2021 and 2022. If you received National Guard pay during those years, you will need to amend your return to take advantage of the subtraction. See “Military personnel filing information” in Publication OR-17 for more information Casualty loss from state-declared emergency. If you experienced a loss in Oregon due to a state-declared emergency and weren’t able to deduct it on your fed­eral return, you may be able to take a subtraction on your Oregon return. This subtraction applies to tax years 2020, 2021, and 2022, as well as future years. If you meet the requirements for the subtraction for those years, you’ll need to amend your return to take advantage of the subtraction. See “Subtractions” in Publication OR-17 for more information. Pass-through entity elective tax. There is now a subtraction available for refunds of the elective tax that were passed through to you and included as income on your federal return. See “Subtractions” in Publication OR-17 for more information. Forest conservation credit. A new tax credit is avail­ able to small forestland owners that choose to create a forest conservation area. The forest conservation area requires restrictions on harvest to be followed for 50 years. See “Carryforward credits” in Publication OR-17 for additional information. Agricultural Employer Overtime Tax Credit. A refundable credit is available for employers who pay overtime to their agricultural workers. Employers must apply for the credit in January for overtime wages paid in the prior year, and they must receive notification of the credit amount from the Department of Revenue before the credit can be claimed. See “Refundable credits” in Publication OR-17 for more information. Federal tax liability subtraction. The 2023 federal tax subtraction limit is $7,800 ($3,900 for married filing separately). It may be limited further based on your adjusted gross income (AGI). See instructions for line 40. Important reminders Revenue Online. Revenue Online provides convenient, secure access to tools for managing your Oregon tax account. To set up your Revenue Online account, go to ­­www.oregon.gov/dor and click on “Revenue Online.” Federal return. You must include a copy of your federal Form 1040 or 1040‑SR with Schedules 1 through 3 (if applicable), 1040‑X, or 1040‑NR with your Oregon return. Without this information, we may disallow or adjust items claimed on your Oregon return. Schedule OR-ASC-NP. If you’re claiming an adjustment, addition, subtraction, modification, tax recapture, or credit using a code listed in Publication OR-CODES, 150-101-048-1 (Rev. 11-01-23) 4 you must include Schedule OR-ASC-NP. Without this information, we may disallow or adjust your claim. Schedule OR-ASC-NP and Publication OR-CODES are available at ­­ www.oregon.gov/dor/forms or you can contact us to order them. Publication  OR-17. See Publication OR-17 for more information about filing and personal income tax laws. It is available at www.oregon.gov/dor/forms. ­­ Data security breaches. Tax professionals suffering a data breach associated with tax return preparation must report the breach promptly to us. See our website for additional information. 2023 Form OR-40-N and Form OR-40-P Instructions General information Do I need to file an Oregon return? How long will it take to get my refund? You need to file an Oregon income tax return if your Oregon-source income and income received while an Oregon resident is more than your standard deduction. See Table 1. Return processing times vary due to many factors, including the complexity of your return. If your Oregon income is less than your standard deduction, you’re not required to file a return for Oregon. Paper returns must have all required Oregon schedules, proof of tax withheld, and a copy of your federal return included to ensure smooth processing. If you don’t have a federal filing requirement, create a substitute return and check the “calculated using ‘as-if’ federal return” box on your return. However, you must file an Oregon return if you had $1 or more of Oregon income tax withheld from your wages and you want to claim a refund, or if you qualify to claim a refundable credit. Full-year residents. Oregon taxes your income from all sources. Electronically filed returns are generally received and processed faster. Returns mailed closer to April 15, when we receive the most returns, can take longer to process. Part-year residents. Oregon taxes your income from all sources earned or received while you were an Oregon resident. Oregon also taxes your income from Oregon sources while you were a nonresident. Also, returns that require additional review can take more time to process. Typical reasons for additional review include: incomplete documentation, identity verification needed, claiming the working family household and dependent care credit, proof of tax withheld needed, etc. Nonresidents. Oregon taxes only your income from Oregon sources. To check the status of your refund, click on “Where’s my refund?” at www.oregon.gov/dor/personal. ­­ Nonresident trusts. If you file federal Form 1040‑NR for a trust, you must file Oregon’s fiduciary return, Form OR-41. Don’t file an Oregon Form OR-40-N. Table 1. Filing thresholds You must file an Oregon income tax return if: And your Oregon gross income is Your filing status is— more than— Can be claimed on another’s return $1,250* Single $2,605 Married filing jointly $5,210 Married filing separately • If spouse claims standard deduction $2,605 • If spouse itemizes deductions 0 Head of household $4,195 Qualifying surviving spouse $5,210 *The larger of $1,250, or your earned income plus $400, up to the standard deduction amount for your filing status. 150-101-048-1 (Rev. 11-01-23) 5 What does income from Oregon sources include? Oregon income includes income shown on your federal return for services performed in Oregon. If you have wages from an Oregon employer and you performed services for your employer in Oregon and another state while you were a nonresident, and your Oregon wages aren’t stated separately on your Form W-2, compute your Oregon-source income using the formula for line 7S. Other Oregon sources of income (and losses) include: • Businesses, partnerships, limited liability companies taxed as partnerships, and S corporations located or doing business in Oregon or providing services to Oregonians. • Unemployment insurance benefits received because of an Oregon job. • Severance pay received because of an Oregon job. • Farms located in Oregon. 2023 Form OR-40-N and Form OR-40-P Instructions • Estates and trusts in Oregon or that have Oregon property or businesses. • Oregon State Lottery. • Sale of Oregon property. • Rents and royalties for use of Oregon property. • Community property. If you’re a resident of Oregon and your spouse is a resident of a state with community property laws, you may be taxed on part of your spouse’s income. Community property laws in the state where your spouse lives determine if you’re taxed on any of your spouse’s income. • Global intangible low-taxed income (GILTI) if you were an Oregon resident on the date you received it (actual or deemed), or if it’s from property employed in a business, trade, profession, or occupation carried on in Oregon while a nonresident. Income not considered from Oregon sources includes: • Interest and dividends. However, you must include them in Oregon income if they were: —From an Oregon business you own. —Received during the part of the year you were a resident. —Passed through from an S corporation or partnership doing business in Oregon. • Oregon retirement income received while you were a nonresident unless you were domiciled in Oregon. See “Retirement income” in Publication OR-17. • Interstate transportation wages from an interstate railroad company, interstate motor carrier, air carrier, or interstate motor private carrier. You must be a nonresident and have regularly assigned duties in more than one state. See “Interstate transportation wages” in Publication OR-17. • Waterway, air carrier, or hydroelectric dam compensation, if you’re a nonresident: — Working as crew or pilot on a vessel in navigable waters between Oregon and another state. — Working as crew or pilot on an aircraft in Oregon and at least one other state. — Working on a dam that spans a river between Oregon and another state. Note: See the “Income” section in Publication OR-17 for more details regarding waterway, air carrier, and dam workers’ compensation. • Military pay of a nonresident. • Winnings of a nonresident from tribal gaming centers in Oregon. • Wages earned by a nonresident military spouse who is in Oregon only to be with the service member who is stationed here. 150-101-048-1 (Rev. 11-01-23) 6 Residency Am I a resident, a nonresident, or a part-year resident? • You’re a full-year Oregon resident, even if you live outside Oregon, if all of the following are true: — You think of Oregon as your permanent home. — Oregon is the center of your financial, social, and family life. — Oregon is the place you intend to return. • You’re still a full-year resident if: — You temporarily moved out of Oregon or — You moved back to Oregon after a temporary absence. You may also be considered a full-year resident if you spent more than 200 days in Oregon during 2023 or you’re a non-U.S. citizen without permanent resident status. • You’re a nonresident if your permanent home was outside Oregon all year. • You’re a part-year resident if you moved into or out of Oregon during 2023. You’re not considered a partyear resident if: — You temporarily moved out of Oregon, or — You moved back to Oregon after a temporary absence. Special-case Oregon residents. If you’re an Oregon resident and you meet all of the following conditions, you’re considered a nonresident for tax purposes: • You maintained a permanent home outside Oregon for the entire year. • You didn’t keep a home in Oregon during any part of the year. • You spent less than 31 days in Oregon during the year. Important. A recreational vehicle (RV) isn’t considered a permanent home outside of Oregon. Oregon residents living abroad. You’re considered a nonresident if you’re a qualified individual for purposes of the federal foreign earned income or housing exclusion for U.S. residents living abroad. What form do I use? Use Form OR-40-P if any ONE of the following is true: • You’re a part-year resident. • You’re filing jointly and one of you is a full-year Oregon resident and the other is a part-year resident. • You’re filing jointly and both of you are part-year Oregon residents. 2023 Form OR-40-N and Form OR-40-P Instructions • You qualified as an Oregon resident living abroad for part of the year. Use Form OR-40-N if any ONE of the following is true: • You’re a nonresident. • You’re a special-case Oregon resident. • You’re filing jointly and one, or both, of you is a nonresident. • You meet the military personnel nonresident requirements. • You qualified as an Oregon resident living abroad for the entire year. Use Form OR-40 if any ONE of the following is true: • You’re a full-year resident not filing a joint return; or • You and your spouse are both full-year residents filing jointly. Form OR-40 is available at w ­ ww.oregon.gov/dor/forms or you can contact us to order it. Military personnel Nonresidents stationed in Oregon. Oregon doesn’t tax your military pay while you’re stationed in Oregon. File Form OR-40-N if you had other income from Oregon sources, or to claim a refund of Oregon tax withheld from your military pay. Military spouses. Federal law does not allow Oregon to tax your wages if you’re a nonresident and you’re in Oregon only to be with your spouse who is stationed in Oregon. If you are domiciled in Oregon and you file a joint return with your spouse who is a resident of another state, federal law allows you to choose to be treated for tax purposes as a resident of your spouse’s state. File Form OR-40-N if you had other income from Oregon sources or are claiming a refund of withheld Oregon tax. Residents (or Oregon-domiciled service members) stationed outside of Oregon. If you meet the requirements for special-case Oregon residents or Oregon residents living abroad, file Form OR-40-N. File Form OR-40 if you don’t meet those requirements. Residents (or Oregon-domiciled service members) stationed in Oregon. Your pay is subject to tax, although the pay could qualify for certain subtractions. For more information on subtractions available to military personnel, see Publication OR-17. Military personnel on active service in Oregon are treated as nonresidents for tax purposes if their address in the payroll records of the Defense Finance and Accounting System (DFAS) is outside Oregon, regardless of where they are domiciled (ORS 316.027). 150-101-048-1 (Rev. 11-01-23) 7 Filing for a deceased person A personal income tax return must be filed for a person who died if the person would have been required to file. See “Do I need to file?”. Check the “Deceased” box next to the person’s name on the return. If you have been appointed personal representative or you have filed a small estate affidavit, sign the return as ”personal representative.” A surviving spouse must sign if it’s a joint return. If there’s no personal representative, only the surviving spouse needs to sign a joint return. Note: Oregon has an estate transfer tax on estates valued at $1 million or more. The tax is paid by the estate using Form OR-706, not by the individuals receiving the inheritance. For more information, see the instructions for Form OR-706. When should I file my return? The filing deadline for calendar year 2023 is April 15, 2024. If you can’t pay your tax by the due date, it’s important to file your return anyway to avoid a latefiling penalty. Returns for fiscal filers are due by the 15th day of the fourth month after the close of their tax year. What if I need more time to file? If you requested a federal extension to file, Oregon will allow the same extension. Don’t include a copy of your federal extension with your Oregon return; keep it with your records. If you need an extension of time to file only your Oregon return, see Publication OR-40-EXT. The due date for filing your return on extension is October 15, 2024. An extension doesn’t mean more time to pay. To avoid interest charges, you must pay all of the tax you expect to owe by April 15, 2024. If you can’t pay all of the tax you expect to owe, pay what you can. You’ll owe interest on any unpaid tax starting April 16, 2024, until the date of your payment. You may also be charged a penalty for failing to pay your tax on time. See “Penalties” and the instructions for Form OR40-N, line 68 or Form OR-40-P, line 67. Don’t forget to check the “Extension filed” box on your return when you file. File your return by October 15, 2024. Penalties If you don’t pay all of your tax by April 15, 2024, you may be charged a 5 percent penalty on the unpaid amount, even if you requested an extension to file your 2023 Form OR-40-N and Form OR-40-P Instructions return. Oregon doesn’t allow an extension of time to pay tax, even if the IRS does. You’ll be charged a 20 percent penalty for failure to file your return if you file it more than three months after the due date, including extensions. If both penalties apply, the total penalty will be 25 percent of the unpaid tax. Note: If you fail to file returns for three consecutive years by the due date for the third year’s return, including extensions, you’ll be charged a penalty of 100 percent of each year’s unpaid tax. For more information about these and other penalties, see the instructions for Form OR-40-N, line 68 or Form OR-40-P, line 67, and “Interest and penalties” in Publication OR-17. 2024 estimated tax Estimated tax is the amount of tax (after credits and Oregon tax withheld) you expect will be shown on your return when you file. Do I need to make estimated payments? In most cases, if you expect your return to show that you will owe $1,000 or more in tax after credits and withholding you must make estimated payments. You may need to make estimated payments if: • You’re self-employed and don’t have Oregon tax withheld from your income. • You have Oregon Lottery single-ticket winnings of less than $1,500. • Oregon tax isn’t withheld from other types of income (such as pensions, interest, or dividends) and you expect to owe tax of $1,000 or more. • You’re a wage earner and expect to owe tax of $1,000 or more on your 2024 return. You may want to increase the amount your employer withholds from your Oregon wages. For withholding information, go to ­­www.oregon.gov/dor/personal. Oregon and federal estimated tax laws are not the same. See Publication OR-ESTIMATE for more information, including: • Detailed instructions for calculating installment payments. • Tax rate charts for 2024. • Installment periods and due dates. • Helpful worksheets and examples. • Payment instructions. You can find Publication OR-ESTIMATE and payment voucher Form OR-40-V on our website or you can contact us to order them. 150-101-048-1 (Rev. 11-01-23) 8 Interest on underpayment of estimated tax You may owe interest for underpaying your estimated tax if: • The tax on your return after credits and withholding is $1,000 or more; or • You underpaid one or more of your required estimated tax installments. See the instructions for Form OR-40-N, line 69, or Form OR-40-P, line 68, and Form OR-10 Instructions for more information. What if I’m self-employed? If you’re self-employed and do business in Multnomah, Clackamas, or Washington counties, you may need to file Form OR-TM. If you’re self-employed and do business in Lane County, you may need to file Form OR‑LTD. Go to our website to download the forms, contact us to order either form, or file them electronically through Revenue Online at ­­www.oregon.gov/dor. What if I need to change my Oregon return after filing? It depends on what you need to change. Follow these instructions for amending (changing) your return if: • You discover that your income, deductions, or other item(s) were wrong. • You used a form that didn’t match your residency status. • Your filing status wasn’t correct. • The IRS or another state adjusted or audited your return and it affects your Oregon tax. • You have a net operating loss (NOL) carryback. • Changes in federal or state income tax laws affect a return you’ve already filed. Don’t amend your Oregon return if: • We made changes to your return and you object to those changes. You must follow the appeal process in the notice we sent you. • You’re filing a protective claim for a refund. Use Form OR-PCR, which is available on our website or you can contact us to order it. There’s a time limit for filing an amended return to claim a refund. See the instructions for Form OR-40-N, lines 72 to 75 or Form OR-40-P, lines 71 to 74. For more information, see “Amended returns” in Publication OR-17. 2023 Form OR-40-N and Form OR-40-P Instructions How do I amend my 2023 return? General instructions • Complete the return as it should’ve been filed, including adjustments we made. • Check the “Amended return” box on the first page. • In the “Amended statement” space, provide the return line number and reason for each change. • Use the Amended worksheet to figure your amended tax due or refund. • If you’re amending your federal return or a return you filed with another state, include a copy of those amended returns with your amended Oregon return. If you’re only amending your Oregon return, include a copy of your original federal return. Don’t include a copy of your original Oregon return. Residency. Use the form that matches your residency status for the year you’re amending, even if your original return was filed on a different form. Mailing address. Use your current address. Adjustment made by the IRS or another state. Include a copy of the corrected federal or other state return or audit report. Electronically file your amended return. You can now electronically file your Oregon amended return, if your chosen software supports filing an amended federal return. You will need to contact your software provider to find out if they support filing an amended federal return. NOL carryback. Enter the loss year in the NOL tax year box on the first page of the return. If you’re carrying back an NOL from more than one year, file a separate amended return for each NOL year. In the “Amended statement” space, tell us the section number of the IRC or Oregon Revised Statute (ORS) that allows you to carry the NOL(s) back to the 2023 tax year. See “Net operating losses for Oregon” in Publication OR-17 for more information. What if I need to change a return I filed for an earlier year? Refer to the instructions for the tax year you need to amend. Visit our website or contact us if you need the form and instructions for a different year. How long will it take to process my amended return? It may take six months or longer to process your amended return. Amended worksheet Use this worksheet to figure your amended refund or tax to pay. Keep the completed worksheet with your records. Note: If we adjusted any of the amounts on your original 2023 return, use the adjusted amounts. 1. Amended tax after standard and 1. carryforward credits (amended Form OR-40-N, line 56; Form OR40-P, line 55). 2. 2. Amended total payments and refundable credits (amended Form OR-40-N, line 65; Form OR40-P, line 64). 3. Line 1 minus line 2. If less than 0, 3. use a minus sign. 4. Refund you already had for 2023 4. (original Form OR-40-N, line 72; Form OR-40-P, line 71; Form OR-40, line 47). If you didn’t have a refund, enter 0. 5. Amended tax to pay or refund. Line 3 plus line 4. If less than 0, you have a refund; go to line 6. If 0 or more, you owe tax; skip to line 8. 5. 6. Refund applications that weren’t on your original return (amended Form OR-40-N, lines 73 through 75; Form OR-40-P, lines 72 through 74), up to the refund amount on line 5. Don’t use a minus sign. Example: If line 5 is –$500, you may apply up to $500 on your amended Form OR-40-N, lines 73 through 75, or Form OR-40-P, lines 72 through 74. 6. 7. Net amended refund. Line 5 plus 7. line 6. This can’t be more than 0. 8. Penalty and interest on amended tax to pay (amended Form OR40-N, line 68; Form OR-40-P, line 67). 8. 9. Total amended amount you owe. Line 5 plus line 8. 10. Payments made on or after April 15, 2024. 9. 11. Total amount to pay with your amended return. Line 9 minus line 10. 150-101-048-1 (Rev. 11-01-23) 9 10. 11. 2023 Form OR-40-N and Form OR-40-P Instructions General instructions for Forms OR-40-N & OR-40-P Step 1: Complete your federal return Your Oregon tax is determined using the ratio of your Oregon-source income to your entire federal income. Complete your federal return first. Do this even if you aren’t required to file a federal return. You must use the information from your federal return to complete your Oregon return. You must include a copy (front and back) of your federal Form 1040 or 1040‑SR with Schedules 1 through 3 (if applicable), or 1040‑NR with your Oregon return. If you’re amending your Oregon return and your federal return, include a copy of Form 1040‑X and an amended Form 1040 or 1040‑SR with Schedules 1 through 3 (if applicable). If you don’t provide a copy of your federal return, we may adjust or deny your Oregon subtractions, deductions, and credits. Include federal Schedules 1 through 3 (if applicable); don’t include any other federal schedules. We may ask you for copies of other schedules or additional information later. Oregon registered domestic partners (RDPs): To correctly determine your Oregon tax liability, you must complete a federal income tax return as if you were filing as married filing jointly or married filing separately. Check the “Calculated using ‘as if’ federal return” box on your Oregon return. For more information on how to file as an RDP, go to ­­­www.oregon.gov/dor and search for “RDP.” Step 2: Select the appropriate Oregon return To decide which form to use, see “What form do I use?” in the “General information” section. Step 3: Fill out the Oregon return Use blue or black ink only for easier reading and faster processing. The equipment used to scan documents and checks can’t read gel ink or certain colors, and using them will delay the processing of your return. Fiscal-year filers Write the ending date of your fiscal year in the “Fiscal year ending” box on the return. Oregon resident—Form OR-40-P only Enter the dates you were an Oregon resident during 2023. For example, “from 01/01/2023 to 04/15/2023,” or “from 03/01/2023 to 12/31/2023” 150-101-048-1 (Rev. 11-01-23) 10 Check the boxes Amended return If you’re amending your 2023 return, check this box. See “What if I need to change my return after filing?” in the “General information” section for instructions. Calculated using “as if” federal return Check this box if: • You’re filing as an Oregon RDP. • Your filing status is “married filing separately for Oregon only” because you and your spouse don’t have the same residency status. • You didn’t file a federal return. Short-year tax election If you’re filing a short-year return due to a bankruptcy, check this box and write the ending date in the “Fiscal year ending” box. Extension filed Check this box if you requested an extension to file your return. See “What if I need more time to file?” in the “General information” section and Publication OR‑40‑EXT for more information. Form OR-24 Check this box if you’re deferring gain on like-kind property that was exchanged or converted. You’ll report the gain to Oregon when it’s reported on your federal return (federal Form 8824). You must include Form OR-24 with your Oregon return or provide it electronically through your Revenue Online account at ­­www.oregon.gov/dor. Form OR-243 Check this box if you are attaching Form OR-243, Claim to Refund Due a Deceased Person. Federal Form 8379 Check this box if you’re requesting your joint refund be apportioned and you are attaching federal Form 8379. For additional information, see “Injured spouse refund claims” in Publication OR-17. 2023 Form OR-40-N and Form OR-40-P Instructions Federal Form 8886 Check this box if you filed federal Form 8886, Reportable Transaction Disclosure Statement. Disaster relief If you were affected by a presidentially-declared natural disaster in 2023, check this box. Military Check this box if you’re a nonresident with military pay. See “Military personnel.” Employment exception Check this box if you have interstate transportation wages or you’re a waterway, air carrier, or hydroelectric dam worker. See the exceptions in the instructions for line 7S and the “Income” section in Publication OR-17 for more information. Name and address Type or clearly print your own and, if married, your spouse’s name, date of birth, and Social Security number (SSN). Enter your spouse’s information even if you’re filing as married filing separately. If you’re filing for someone who died in 2023 or 2024, check the “Deceased” box next to their name. SSN. You must provide your SSN per Section 405, Title 42, of the United States Code. We will only use it to establish your identity for tax purposes. Follow these instructions if you’ve filed previous tax returns using an Individual taxpayer identification number (ITIN) and this is your first year filing using your new SSN: • Check the “First time using this SSN” box. • Write your previous identification number on the first line of the “Amended statement” space on page 11 of your return. ITIN. If the IRS assigned you an ITIN because you don’t qualify for an SSN, enter your ITIN wherever an SSN is requested. Refunds will not be issued without a valid SSN or ITIN. If you don’t have an ITIN, you must request one from the IRS. To get an ITIN application (federal Form W-7), go to ­www.irs.gov or call 800-829-1040. If you’ve applied for an ITIN but you haven’t received it yet: • Check the “Applied for ITIN” box. • File your return by April 15, 2024. • Don’t include Form W-7 with your return. Keep it with your records. 150-101-048-1 (Rev. 11-01-23) 11 • Once the IRS issues your ITIN, mail a copy of your ITIN letter to us at PO Box 14999, Salem OR 97309-0990. Mailing address. Enter your current mailing address. This is where we’ll send any refund or correspondence, if needed. Enter your current daytime phone number. Filing status Check the box next to your filing status. Generally, you must use the same filing status for your Oregon and federal returns. Choose only one filing status. 1 – 5 Exception for Oregon RDPs. As an Oregon RDP, you’re not eligible to use the single filing status on your Oregon return. For Oregon, you’re generally required to use married filing jointly or married filing separately. For more information, go to our website, see “Filing an Oregon return” in Publication OR-17, or contact us. Exceptions for married persons who filed a joint federal return when each person had a different residency status. Use Table 2 to determine which return form to use if you file a joint return or separate returns for Oregon. Table 2. Spouses with different residency status Spouses’ residency status: If you file a joint return, use: If you file separate returns: Part-year and nonresident OR-40-N Nonresident and full-year resident OR-40-N Part-year and full-year resident OR-40-P Each spouse uses the form that matches their individual residency status How to file separate returns for Oregon If you’re filing a joint federal return but separate Oregon returns, enter your spouse’s name, SSN, and date of birth on your return. Report your own share of federal AGI and deductions. Also, report your share of any Oregon additions or subtractions using this formula to determine your percentage: Your share of federal AGI Joint federal AGI = Your percentage (not to exceed 100%) Check the “Calculated using ‘as if’ federal return” box on your return. You must include the following forms with both Oregon returns: • A federal Form 1040, 1040-SR, or 1040-NR with Schedules 1 through 3 (if applicable) prepared as if you had filed as married filing separately. 2023 Form OR-40-N and Form OR-40-P Instructions • A copy of the joint Form  1040, 1040-SR, or 1040-NR with Schedules 1 through 3 (if applicable) that you actually filed with the IRS. If you qualify, check the “Severely disabled” exemption box below line 6a. If your spouse qualifies, check the “Severely disabled” exemption box below line 6b. If the federal form you filed is an amendment, include Form 1040‑X and federal returns as amended for your actual and “as if” returns. Total exemptions for you and spouse. Enter the total number of exemptions claimed for yourself on line 6a and for your spouse on line 6b. If possible, mail both spouses’ Oregon returns in the same envelope. Don’t staple the returns together. For more information, see “Filing status” in Publication OR-17. Exemptions All dependents. Enter your dependents’ information in order from youngest to oldest. For each dependent, list their first name, last name, relationship code (see Table 3), SSN, and date of birth. In most cases, you will list the same dependents you claimed on your federal return. 6c 6a & 6b Yourself and spouse. If no one else can claim you as a dependent on their return, check the “Regular” exemption box below line 6a for yourself; otherwise, check the “Someone else can claim you as a dependent” box below line 6a, even if the other person doesn’t actually claim you as a dependent. You can list up to three dependents on the return. If you have more than three dependents, fill out Schedule OR-ADD-DEP for your remaining dependents. If you have more than eight dependents, fill out and include an additional Schedule OR-ADD-DEP. Do not list the same dependents on your return and on Schedule OR-ADD-DEP. Check the “Regular” exemption box below line 6b if no one else can claim your spouse as a dependent and you’re filing as: Include Schedule OR-ADD-DEP with your return. You can download the schedule from our website or contact us to order it. • Married filing jointly. • Married filing separately and your spouse has no income. On line 6c, enter the total number of your dependents, including the number from line 1 of Schedule OR-ADD-DEP. Otherwise, check the “Someone else can claim you as a dependent” box below line 6b, even if the other person doesn’t actually claim your spouse as a dependent. Severely disabled. Did you or your spouse have a severe disability at the end of 2023? If so, you can claim an additional exemption. This is different from the disabled child exemption. You may qualify for and claim the severely disabled exemption even if someone else can claim you as a dependent. You’re considered to have a severe disability if any of the following apply: • You permanently lost the use of one or both feet. • You permanently lost the use of both hands. • You’re permanently blind. • You have a permanent condition that, without special equipment or outside help, limits your ability to earn a living, maintain a household, or transport yourself. • You’re unable to earn a living due to a permanent condition or an impairment of indefinite duration. If you have a severe disability, your physician must write a letter describing it. Keep the letter with your records in case we request a copy. 150-101-048-1 (Rev. 11-01-23) 12 Table 3. Relationship codes Title Child Stepchild Foster child Sibling Code SD SC FC SB Parent PT Spouse Grandparent SP GP Grandchild Aunt/Uncle GC AU Niece/Nephew NN Other relative OR No relation NR Relationships included Biological or adopted child. Stepchild. Foster child. Sibling, half sibling, stepsibling, or sibling-in-law. Parent, stepparent, or parent-in-law. Spouse or RDP. Grandparent or great-grandparent. Grandchild or great-grandchild. Parent's sibling or the sibling's spouse or RDP. Sibling's child, grandchild, or other descendant. Child's spouse or RDP, cousin, or other related individual. Unrelated qualifying individual. 2023 Form OR-40-N and Form OR-40-P Instructions Children with a disability. You may be entitled to an additional personal exemption for your dependent child who has a qualifying disability. To qualify, all of the following must be true: 6d • Your child (age 21 or younger) qualified as your dependent for 2023. • Your child was eligible for early intervention services or special education as defined by the State Board of Education of the state where the child attends school. • Your child had an eligible disability as of December 31, 2023 under the federal Individuals with Disabilities Education Act. Eligible disabilities include: — Autism spectrum disorder. — Communication disorder. — Deafblindness. — Developmental delay. — Emotional disturbance. — Hearing impairment (including deafness). — Intellectual disability. — Orthopedic impairment. 150-101-048-1 (Rev. 11-01-23) 13 — Other health impairment. — Specific learning disability. — Traumatic brain injury. — Visual impairment (including blindness). Each year, you must be able to provide an eligibility statement confirming that your child has been diagnosed with one of the disabilities listed above and a cover sheet from one of the following: • The child’s Individualized Education Program (IEP). • The child’s Individualized Family Service Plan (IFSP). Keep the statement and cover sheet with your records. Check the “Check if child has a qualifying disability“ box next to the name of each child with a qualifying disability. Enter the total number of children with a qualifying disability, including the number of children on line 2 of Schedule OR-ADD-DEP, on line 6d. Total exemptions. Add lines 6a through 6d and enter the total on line 6e. This is your total number of exemptions. 6e 2023 Form OR-40-N and Form OR-40-P Instructions Forms OR-40-N and OR-40-P line instructions Don’t enter cents. You must round off cents to the nearest whole dollar. For example, $99.49 becomes $99 and $99.50 becomes $100. If you don’t round entries to the nearest dollar, there may be small variations in the totals we use. Full-year residents. Oregon taxes your income from all sources. If you’re a full-year resident filing jointly on Form OR-40-N or Form OR-40-P, all of your income in the federal column must be included in the Oregon column. The forms have two columns for figures. These are to show your federal adjusted gross income (AGI), additions, and subtractions. The columns compare your total (column F) to the portion that Oregon taxes (column S). Wages, salaries, and other pay for work. Partyear residents—enter amounts you earned while an Oregon resident and any amounts you earned working in Oregon while you were a nonresident. You must include a copy (front and back) of your federal return, including Schedules 1 through 3 (if applicable), with your Oregon return. This helps us verify your income and process your return faster. If you don’t include your federal return with your Oregon return, items claimed on your return may be adjusted or denied. Full-year residents—enter all of your income included in the federal column. Federal column (F) instructions, lines 7F–29F The first column is called “Federal column (F).” For lines 7F–29F of the federal column, transfer the amounts you reported on your federal return. If you used Form 1040 or 1040‑SR, these will be the amounts on lines 1a through 11 and Schedule 1, lines 1 through 26. Line 29F, “Income after adjustments,” must match your 2023 federal AGI from Form  1040, 1040‑SR, or 1040-NR, line 11; or Form 1040‑X, line 1C. If it doesn’t match, check that you transferred the figures from your federal return correctly. Oregon column (S) instructions, lines 7S–29S The second column is called “Oregon column (S).” Use this column to list the amounts from the federal column that are taxed by Oregon. Nonresidents. Oregon taxes only your income from Oregon sources. To determine your Oregon-source income, see “What does income from Oregon sources include?” in the “General information” section. Part-year residents. Oregon taxes your income from all sources earned or received while you were an Oregon resident. Oregon also taxes your income from Oregon sources while you were a nonresident. To determine your Oregon-source income, see “What does income from Oregon sources include?” in the “General information” section. 150-101-048-1 (Rev. 11-01-23) 14 7S Nonresidents—enter the amount you earned while working in Oregon for each job. If that amount differs from the Oregon wages on your Form W-2, request a signed statement from your employer verifying the number of days worked in Oregon and the total number of days worked everywhere. Keep this document and a statement explaining your calculations with your records. If your Oregon wages aren’t stated separately on your Form W-2, compute your Oregon-source income using the following formula: Days actually worked in Oregon Days actually worked everywhere × Total Oregon wages = wages (line 7F) (line 7S) Don’t include holidays, vacation days, and sick days as days actually worked. However, you must include sick pay, holiday pay, and vacation pay in total wages. See the example below. If Oregon is the only state you worked in, don’t use this formula; all your earnings are taxable and should be reported in the Oregon column. Example: Savannah lives in Idaho but works in Oregon. Of her 260 total days paid, she worked 138 days in Oregon and 92 days from her home in Idaho. She received 14 days vacation pay, eight days sick pay, and eight days holiday pay. She earned $50,000 in wages. She figured the amount subject to Oregon tax as follows: Total days paid Less: Vacation days Sick days Holidays 260 -14 -8 -8 Total days worked everywhere 230 Days actually worked in Oregon (138) Days actually worked everywhere (230) × $50,000 (Total = $30,000 wages) 2023 Form OR-40-N and Form OR-40-P Instructions Interstate employment. Check the “Employment exception” box on page 1 and don’t include the following types of compensation in the Oregon column of the return if you’re a nonresident who works: Dividend income. Determine the amount of dividends on line 9F that you received from an Oregon business activity source while you were a nonresident. This includes dividends passed through to you from an S corporation or partnership doing business in Oregon or providing services for Oregonians. These are dividends your S corporation or partnership received on the stock of another corporation. Add any dividend income included on line 9F that you received during the part of the year you were an Oregon resident. • For an interstate transportation provider and whose wages qualify for special treatment under the federal laws formerly known as the “Amtrak Act.” • On the Bonneville, The Dalles, John Day, or McNary hydroelectric dams. • As a crewmember or pilot on a vessel in interstate navigable waters. State and local income tax refunds. If you received an income tax refund from another state or local government that is included in your federal income, and you deducted those taxes on a prior year’s Oregon return, include the refund in your Oregon income. This refund is not taxable to Oregon if you did not deduct the taxes on an Oregon return. If you’re a nonresident who works as a crewmember or pilot on aircraft in Oregon and at least one other state, you may be able to exclude your compensation from the Oregon column. Oregon doesn’t tax Oregon state income tax refunds you received, so don’t include amounts received from Oregon on line 10S. Savannah’s compensation reported in the federal column, Form OR-40-N, line 7F is $50,000 and in the Oregon column, Form OR-40-N, line 7S is $30,000. Exceptions See the “Income” section of Publication OR-17 for details about these exceptions. Military. Check the “Military” box on page 1 of the return if you’re a: • Nonresident member of the U.S. Armed Forces stationed in Oregon. Military pay of a nonresident isn’t Oregon-source income. Don’t report your military pay in the Oregon column on line 7S. If you have another job, those wages are taxable to Oregon and must be included on line 7S. Only your military pay is exempt. • Nonresident military spouse. Your wages are exempt from state tax if you’re only in Oregon because your spouse is stationed here. Don’t report your wages in the Oregon column on line 7S. File Form OR-40-N if you had non-wage Oregon income or to claim a refund of Oregon tax withheld from wages. If Oregon taxes were withheld from your exempt wages, you should file a new withholding form with your employer. Use Form OR-W-4 and follow the instructions to declare that you’re exempt using the appropriate code and give the form to your employer. You can download Form OR-W-4 and instructions from our website or you can contact us to order it. Taxable interest income. Determine the amount of interest income on line 8F that you received from an Oregon business activity while you were a nonresident. Add any interest included on line 8F that you received during the part of the year you were an Oregon resident. 8S 150-101-048-1 (Rev. 11-01-23) 15 9S 10S Alimony received. Enter alimony you received for the part of the year you were an Oregon resident. 11S Business income or loss. Determine the amount of income or loss from an Oregon business activity for the part of the year you were a nonresident. Add all business income or losses incurred during the part of the year you were a resident of Oregon. 12S Capital gain or loss. Determine the amount of gain or loss and capital gain distributions from Oregon sources for the part of the year you were a nonresident. Add the amount of your capital gains received and losses incurred during the part of the year you were an Oregon resident. Limit losses to $3,000 ($1,500 if married filing separately). 13S Other gains or losses. Determine the amount of gain or loss from Oregon sources for the part of the year you were a nonresident. Add the gain received or loss incurred during the part of the year you were an Oregon resident. 14S IRA distributions. Determine the amount of any taxable individual retirement arrangement (IRA) distributions you received while an Oregon resident. Include any amounts you converted from a regular IRA into a Roth IRA while you lived in Oregon. If you lived in another state when you made contributions to your IRA, you may need more information. If so, contact us. 15S Pension and annuities. Enter the amount of taxable pensions and annuities (including federal pensions), you received while an Oregon resident. Don’t include any Railroad Retirement Benefits (RRB-1099-R). 16S 2023 Form OR-40-N and Form OR-40-P Instructions If you’re domiciled in Oregon, you must also include any Oregon-source pensions you received. This is true even though you may qualify to file as a nonresident under the tests for special case Oregon residents or Oregon residents living abroad. For example, if you lived in Oregon before you retired and have not changed your permanent home to another state, you must report the pension you earned while you worked in Oregon. If you have a federal pension, you may qualify for a subtraction on Schedule ORASC-NP. If you need help, contact us. Schedule  E income. Determine the income received and losses incurred from rents, royalties, partnerships, S corporations, real estate investment trusts (REITs), estates, trusts, etc. reported on federal Schedule E from Oregon sources during the part of the year you were a nonresident. Add the amount received or incurred during the part of the year you were an Oregon resident. 17S income or loss. Determine the amount 18S Farm of income received or loss incurred from an Oregon farm while you were a nonresident. Add the amount of farm income received or loss incurred during the part of the year you were an Oregon resident. 19S Unemployment insurance (UI) benefits and all other taxable income. Include on line 19S: • UI benefits received from an Oregon job or while an Oregon resident, • Oregon Lottery winnings (see additional information below), • Other winnings received while an Oregon resident, • Severance pay received from an Oregon job or while an Oregon resident, and • Any other taxable income on line 19F from Oregon sources or received while an Oregon resident. Don’t include Social Security, Railroad Retirement Board benefits, or Railroad Retirement Board unemployment benefits, as Oregon doesn’t tax this income. Include all payments received from the Oregon Lottery in the Oregon column. Oregon Lottery means all games offered by the Oregon State Lottery Commission and purchased in Oregon. For more information, see Publication OR-17. Adjustments IRA or self-employed SEP and SIMPLE contributions. Oregon follows the federal definition of earned income and compensation used to calculate your IRA and other retirement plan deductions. 21S 150-101-048-1 (Rev. 11-01-23) 16 Determine the amount you paid during the part of the year you were an Oregon resident. Add the amount calculated for the time you were a nonresident. • IRA. Use the following formula to determine your deduction for the part of the year you were a nonresident: Oregon earned income while a nonresident Total earned income while a nonresident IRA contributions Nonresident × = made while a deduction nonresident • Self-employed SEP, SIMPLE, and qualified plans. Use the following formula to determine your allowable deduction for the part of the year you were a nonresident: Oregon compensation while a nonresident Total compensation while a nonresident Contributions Nonresident × made while a = deduction nonresident This deduction can’t be more than the amount of compensation included in the Oregon column. Education deductions. The following instructions will help you figure the amount you can claim on your Oregon return. 22S • Educator expenses deduction from federal Form 1040 or 1040‑SR, Schedule 1, line 11. For the part of the year you were a nonresident, determine the amount of qualified educator expenses you paid while working in or providing educator services to students in Oregon elementary or secondary schools. Add the qualified educator expenses you paid during the part of the year you were an Oregon resident. Enter the smaller of the result or the amount deducted on your federal return. • Student loan interest deduction from federal Form 1040 or 1040‑SR, Schedule 1, line 21. Use the following formula to calculate your deductions for the part of the year you were a nonresident: Oregon-source income while a nonresident Student loan interest Nonresident × = paid while a deduction Total income from all nonresident sources while a nonresident Add all interest paid during the part of the year you were an Oregon resident. Enter the result or the amount of federal student loan interest from your federal return, whichever is less. Add the Oregon amounts for your educator expenses deduction and student loan interest deduction. Enter the total on line 22S. 2023 Form OR-40-N and Form OR-40-P Instructions Moving expenses. Enter moving expenses in the Oregon column only if all of the following are true for you (or your spouse, if filing jointly): 23S • You are on active duty in the United States Army, Navy, Air Force, Marines, or Coast Guard. • Your expenses are deductible on your federal return because they are related to a permanent change of station (known as a PCS move). • Your new duty station is in Oregon. • You have taxable income from employment (military, civilian, or self-employment) performed in Oregon. Deductions for self-employment tax. Use the following formula to determine the amount of your self-employment tax on earnings taxed by Oregon: 24S Self-employment earnings taxed by Oregon Total taxable selfemployment earnings Federal deduction Oregon × for self= deduction employment tax The Oregon deduction can’t be more than the federal deduction. 25S Self-employed health insurance deduction. Oregon allows a deduction of 100 percent of your health insurance premiums related to your self-employment for the part of the year you were an Oregon resident. Add the health insurance premiums paid by your Oregon business while a nonresident. Your total Oregon deduction can’t be more than your federal deduction. Alimony paid. Determine if the alimony you paid to your former spouse is deductible for federal purposes. If so, use the following formula to calculate your Oregon deduction for the part of the year you were a nonresident: 26S Oregon-source income while a nonresident Total income while a nonresident Alimony Nonresident × paid while a = deduction nonresident Add to that amount the alimony you paid while you were a resident. Total adjustments from Schedule OR-ASC‑NP. Other adjustments not explained here are claimed on Schedule OR-ASC-NP. From Schedule ORASC-NP, enter the total on line A7 in the federal column and the total on line A8 in the Oregon column. If you’re reporting an adjustment, you must include Schedule OR-ASC-NP with your return. 27F/S For more information about adjustments, see Schedule OR-ASC and OR-ASC-NP Instructions or “Adjustments” in Publication OR-17. 150-101-048-1 (Rev. 11-01-23) 17 Additions Total additions from Schedule OR-ASC-NP. Additions are reported on Schedule OR-ASC-NP. From Schedule OR-ASC-NP, enter the total on line B7 in the federal column and the total on line B8 in the Oregon column. If you’re reporting an addition, you must include Schedule OR-ASC-NP with your return. 30F/S For more information about additions, see Schedule OR-ASC and OR-ASC-NP Instructions or “Additions” in Publication OR-17. Subtractions Social Security and tier 1 Railroad Retirement Board benefits. Enter Social Security and tier 1 Railroad Retirement Board benefits you included on line 7F or 19F. 32F If you have tier 2, windfall/vested dual, or supplemental Railroad Retirement Board benefits, these are subtracted on Schedule OR-ASC-NP. For more information, see Schedule OR-ASC and OR-ASC-NP Instructions or “Subtractions” in Publication OR-17. 33F/S Total subtractions from Schedule OR-ASC‑NP. Other subtractions not explained here are claimed on Schedule OR-ASC-NP. From Schedule OR-ASC-NP, enter the total on line C7 in the federal column and the total on line C8 in the Oregon column. If you claim a subtraction on Schedule OR-ASC-NP, you must include the schedule with your return. For more information about subtractions, see Schedule OR-ASC and OR-ASC-NP Instructions or “Subtractions” in Publication OR-17. Oregon percentage. In most cases, to find your Oregon percentage, divide the amount on line  34S by the amount on line 34F. If the amount on line 34S is more than the amount on line 34F or if the amount on line 34S is positive but the amount on line 34F is zero or negative, your Oregon percentage is 100 percent. If both amounts are negative, treat both as if they’re positive, and then: 35 • If the Oregon number is smaller than the federal number, your Oregon percentage is 100 percent. • If the federal number is smaller than the Oregon number, divide the federal number by the Oregon number. Round the decimal to three places and enter the result as a percentage as shown in the examples. Don’t enter more than 100 percent or less than 0. 2023 Form OR-40-N and Form OR-40-P Instructions Table 4. Oregon percentage examples Line 34S Line 34F Oregon percentage line 35 $8,000 ÷ $30,000 = 0.266666 Round to 0.267 7 %) ( __ 2__ 6__ .__ $20,000 ÷ $15,000 = 1.333 Limited to 1.000 0 %) ( 1__ 0__ 0__ .__ -$1,000 ÷ $15,000 = 0 (0%) 0 %) ( __ __ 0__ .__ $1,000 ÷ -$5,000 = (100%) 0 %) ( 1__ 0__ 0__ .__ -$2,000 ÷ -$8,000 = Oregon number smaller than 2,000 8,000 federal number 0 %) ( 1__ 0__ 0__ .__ -$10,000 ÷ -$6,000 = Federal number smaller than 10,000 6,000 Oregon number 6,000 / 10,000 = 0.6 0 %) ( __ 6__ 0__ .__ Deductions and modifications Deductions and other modifications further adjust your Oregon taxable income. Modifications not explained here are reported on Schedule OR-ASC-NP. For more information about deductions and modifications, see Schedule OR-ASC and OR-ASC-NP Instructions, or Publication OR-17. In general, you can claim Oregon itemized deductions or the standard deduction, whichever is larger,
Extracted from PDF file 2023-oregon-form-or-40n-instructions.pdf, last modified January 2024

More about the Oregon Form OR-40N Instructions Individual Income Tax Nonresident TY 2023

Instructions for Form OR-40-N and Form OR-40-P. Form OR-40N Instructions requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Individual Income Tax Return Instructions for Nonresident / Part-year Resident in January 2024, so this is the latest version of Form OR-40N Instructions, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form OR-40N Instructions directly from TaxFormFinder. You can print other Oregon tax forms here.


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Other Oregon Individual 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 OR-40 Instructions Individual Income Tax Return Instructions for Full-year Residents
Form OR-STT-1 Oregon Quarterly Statewide Transit Tax Withholding Return
Schedule OR-A Oregon Itemized Deductions
Form 40 Resident Individual Income Tax Return
Form 40-ESV Estimated Income 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 OR-40N Instructions from the Department of Revenue in January 2024.

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Form OR-40N Instructions 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 OR-40N Instructions

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


2023 Form OR-40N Instructions

2023 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1

2022 Form OR-40N Instructions

2022 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1

2021 Form OR-40N Instructions

2021 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1


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