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The document also outlines general requirements, filing status, exemptions, income source rules, residency concepts, adjustments, tax calculations, credits, tax payments, penalties, refunds, direct deposit, and contact options for questions or ADA accommodations.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/2025-oregon-income-tax-form-or-40-n-and-form-or-40-p-instructions-nonresident-part-year-resident/301613/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/2025-oregon-income-tax-form-or-40-n-and-form-or-40-p-instructions-nonresident-part-year-resident/301613.png","ImageObject",442,249,{"name":42,"@type":43},"Fans","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"How can I get my refund sooner for 2025 Oregon returns?","Question",{"text":62,"@type":63},"Refunds for paper-filed returns won’t be mailed or deposited until April. File electronically to get your refund sooner.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is the due date for filing the return and paying the tax due?",{"text":67,"@type":63},"April 15, 2026 is the due date for filing the return and paying any tax due.",{"name":69,"@type":60,"acceptedAnswer":70},"What information can I access through Revenue Online?",{"text":71,"@type":63},"Revenue Online lets you check your refund status, view and print Form 1099-G or letters, make or schedule payments, securely communicate, update information, and view account history. You can also file an appeal and check balances.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301613,1790340034,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":89},5909892330395,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Refunds for paper-filed returns won't be mailed or deposited until April. To get your refund sooner, file electronically.  \n2025 Oregon Income Tax   \nForm OR-40-N and Form OR-40-P Instructions  \nNonresident/ Part-year Resident  \nCheck out our online services  \nRevenue Online is a secure online portal that provides access to your tax account at any time. You can:  \n• Check the status of your refund.  \n• View and print Form 1099-G or letters from us.  \n• Make or schedule payments.  \n• Securely communicate with us.  \n• Update your information.  \n• Check balances and view your account history.  \n• File an appeal.  \n[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.  \n• April 15, 2026 is the due date for filing your return and paying your tax due.  \n• File electronically—it’s fast, easy, and secure. See“Electronic filing.”  \n• Do you qualify for the Oregon Kids Credit or the earned income credit? See “Refundable credits.”  \n• Find out if you qualify for the working family household and dependent care credit. See Schedule OR-WFHDC Instructions for details.  \n• Are you a veteran? Find out about veterans’[benefits at www.oregon.gov/odva](benefits at www.oregon.gov/odva).  \n• 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.  \n[www.oregon.gov/dor](www.oregon.gov/dor)  \n150-101-048-1 (Rev. 12-30-25)  \nContents  \nElectronic filing ..................................................................3  \nFederal tax law ...................................................................3  \nNew information ................................................................4  \nImportant reminders .........................................................4  \nGeneral information ..........................................................5  \nDo I need to file an Oregon return?.............................5  \nWhat does income from Oregon sources include?....5  \nResidency .........................................................................6  \nWhat form do I use? .......................................................7  \nMilitary personnel..........................................................7  \nWhat if I need more time to file?..................................7  \nPenalties ...........................................................................8  \nWhat if I need to change my Oregon return after filing? ....................................................................8  \n2026 estimated tax ..........................................................9  \nGeneral instructions for Forms OR-40-Nand OR-40-P ......................................................................10  \nCheck the boxes ............................................................10  \nName and address........................................................ 11  \nFiling status ................................................................... 11  \nExemptions ....................................................................12  \nFederal column instructions, lines 7F–29F ..................14  \nOregon column instructions, lines 7S–29S ..................14  \nAdjustments ..................................................................16  \nAdditions .......................................................................17  \nSubtractions ...................................................................17  \nOregon percentage .......................................................17  \nDeductions and modifications ...................................18  \nOregon tax .....................................................................21  \nTax rate charts ..................................................................21  \nStandard and carryforward credits ...........................22  \nTax payments and ","cbCaiaESYCPPW4Hx","https://ap.wps.com/l/cbCaiaESYCPPW4Hx","pdf",1197533,35,"English","# Electronic filing\n## Federal tax law\n# Contents\n## New information\n## Important reminders\n# General information\n## Do I need to file an Oregon return?\n## What does income from Oregon sources include?\n## Residency\n## What form do I use?\n## Military personnel\n## What if I need more time to file?\n# Penalties\n## What if I need to change my Oregon return after filing?\n# 2026 estimated tax\n# General instructions for Forms OR-40-N and OR-40-P\n## Check the boxes\n## Name and address\n## Filing status\n## Exemptions\n## Federal column instructions, lines 7F–29F\n## Oregon column instructions, lines 7S–29S\n## Adjustments\n## Additions\n## Subtractions\n## Oregon percentage\n## Deductions and modifications\n## Oregon tax\n## Tax rate charts\n## Standard and carryforward credits\n## Tax payments and refundable credits\n## Penalties and interest\n## Amount due and payment options\n## Refund\n## Direct deposit\n# Before you file\n## Avoid processing delays\n## Tax return mailing addresses\n# Do you have questions or need help?","[{\"question\":\"How can I get my refund sooner for 2025 Oregon returns?\",\"answer\":\"Refunds for paper-filed returns won’t be mailed or deposited until April. File electronically to get your refund sooner.\"},{\"question\":\"What is the due date for filing the return and paying the tax due?\",\"answer\":\"April 15, 2026 is the due date for filing the return and paying any tax due.\"},{\"question\":\"What information can I access through Revenue Online?\",\"answer\":\"Revenue Online lets you check your refund status, view and print Form 1099-G or letters, make or schedule payments, securely communicate, update information, and view account history. You can also file an appeal and check balances.\"}]","2025 Oregon Income Tax - Form OR-40-N and Form OR-40-P Instructions - Nonresident/ Part-year Resident | PDF",1789784097]