Oregon State Income taxes can be prepared and e-filed with Federal Income Tax returns for the Individuals using Tax2efile. A resident, who lived in Oregon during the entire taxable year and spent a total 200 days or more during the taxable year must file a return, if they had $1 or more of Oregon earned income withheld for state taxes from their wages and they want to claim a refund. Filers must have their W-2 form in order to file their individual income taxes with the state of Oregon. Individuals are considered full year residents if they listed Oregon as their permanent place of residency and are required to file Form OR-40 on or before April 15th of the year following the tax year. Individuals remain full year residents of Oregon if they move from the state and return after a short absence. However, if April 15th falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.


A resident or former resident of the state of Oregon is an individual who changed their residency to/from Oregon during the taxable year this individual must then file state taxes with form OR-40-P. Regardless if the individual is a resident or a non-resident as long as the individual has earned income from Oregon sources during the year while they were a resident or non-resident. Moreover, a part-year resident’s income during their period of residency and their source income during that period of residency are subjected to Oregon state income tax. Some individuals may also qualify as part-year residents if either they or their spouse qualifies as a part-year resident, or they are living in a foreign county and qualify as a part-year resident.


A non-resident is an individual who has worked in Oregon and holds their permanent home, abode, or dwelling outside the state of Oregon all year. Non-resident of Oregon must file Form OR-40-N with the state of Oregon if they have taxable income earned from the state and fit any of the following:

  • Is a non-resident.
  • Is a special-case Oregon resident.
  • Filing jointly and either their spouse or them (or both) is a non-resident.
  • Meets the military personnel non-resident requirements.
  • Is qualified as an Oregon resident living in a foreign country for the entire year.
  • Earned wages in Oregon, sold a property in Oregon, or had other Oregon source income.

In some cases when a filer can be a Oregon resident and meets all the following conditions, they may still be considered as a non-resident for tax purposes: if they maintain a permanent home outside Oregon for the entire year or didn’t keep a home in Oregon during any part of the year or spent less than 31 days in Oregon during that financial year.

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