2025 Oregon Income Tax - Form OR-40 Instructions - Full-year Resident

Sep 19, 2026

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2025 Oregon income tax instructions for Form OR-40, Full-year Resident, guiding taxpayers on eligibility for credits such as Oregon Kids Credit and refundable credits, and addressing important steps for electronic filing. It explains due dates, how to file electronically to receive refunds sooner, and where to get help through Revenue Online, online services, and contact channels. The contents cover general instructions, line-by-line guidance including additions, subtractions, deductions, tax payments, refunds, direct deposit, payment options, and related penalties and interest.

LanguageEnglish

CategoryForms

FormatPDF

Pages32

Reading Time11 min

AccessFree to download

Electronic filing

Federal tax law

New information

Important reminders

General information

Do I need to file an Oregon return?

Residency

What form do I use?

Military personnel

What if I need more time to file?

Penalties

What if I need to change my return after filing?

General instructions for Form OR-40

Check the boxes

Name and address

Filing status

Exemptions

Form OR-40 line instructions

Additions

Subtractions

Deductions

Oregon tax

Refundable credits

Payment options

Refund

Tax return mailing addresses

These instructions were updated on January 29, 2026 to correct the Oregon Kids Credit instructions and worksheet on pages 22 through 24. Refunds for paper-filed returns won't be mailed or deposited until April. To get your refund sooner, file electronically. 2025 Oregon Income Tax Form OR-40 Instructions Full-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: • Use Direct File Oregon to file your return. • Check the status of your refund. • View and print Form 1099-G or letters from us. • Make or schedule payments. • Securely communicate with us. • Update your information. • Check balances and view your account history. • File an appeal. [Visit](Visit www.oregon.gov/dor and)[ www.oregon.gov/dor](Visit www.oregon.gov/dor and)[ and](Visit www.oregon.gov/dor and)[ ](Visit www.oregon.gov/dor and)[click on](click on) “[Revenue](Revenue) Online” to sign up. • April 15, 2026 is the due date for filing your return and paying your tax due. • File electronically—it’s fast, easy, and secure. See“Electronic filing.” • Do you qualify for the Oregon Kids Credit or the earned income credit? See “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](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](www.oregon.gov/dor) 150-101-040-1 (Rev. 01-29-26) Contents Electronic filing ................................................................. 3 Federal tax law .................................................................. 4 New information ............................................................... 4 Important reminders ........................................................ 5 General information ......................................................... 6 Do I need to file an Oregon return? .......................... 6 Residency....................................................................... 6 What form do I use?..................................................... 7 Military personnel ....................................................... 7 What if I need more time to file?................................ 8 Penalties ......................................................................... 8 What if I need to change my return after filing? .. 8 2026 estimated tax ....................................................... 9 General instructions for Form OR-40 ............................11 Check the boxes ...........................................................11 Name and address ......................................................11 Filing status ................................................................. 12 Exemptions .................................................................. 12 Form OR-40 line instructions .........................................14 Additions ......................................................................14 Subtractions..................................................................14 Deductions ...................................................................16 Oregon tax ....................................................................16 Standard and carryforward credits ......................... 17 Tax payments .............................................................. 21 Refundable credits ..................................................... 22 Penalties and interest................................................. 24 Amount due ................................................................ 25 Payment options ...................

FAQs

How can I get my Oregon refund sooner for the 2025 tax year?

File electronically. The instructions state that paper-filed returns won’t have refunds mailed or deposited until April, while electronic filing is faster and secure.

What is the due date for filing the 2025 Oregon return and paying any tax due?

The due date is April 15, 2026, for filing the return and paying the tax due.

Where can I find details about refundable credits like the Oregon Kids Credit?

Look in the “Refundable credits” section, and the instructions also refer to “Refundable credits” and related credit eligibility questions.

Sep 19, 2026

Upload by Noah