Oregon Individual Income Tax Return for Nonresidents - 2025 Form OR-40-N

Sep 19, 2026

2025 Form OR-40-N is Oregon’s Nonresidents Individual Income Tax Return. The form provides filing instructions such as using uppercase letters, blue or black ink, printing actual size, and not submitting photocopies or staples. It collects taxpayer and spouse identification details including SSN, date of birth, mailing address, and filing status, plus exemptions and dependents in ordered listings with relationship codes and disability qualifying fields. Page fields include SSN, first-time usage, and amended return options.

LanguageEnglish

CategoryForms

FormatPDF

Pages11

Reading Time4 min

AccessFree to download

Filing instructions

Taxpayer and spouse information

Filing status and identification

Exemptions and dependents

Clear form 2025 Form OR-40-N Oregon Individual Income Tax Return for Nonresidents Oregon Department of Revenue Page 1 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%) . • Don’t submit photocopies or use staples. | Fiscal filers only: Year-end date (MM/DD/YYYY) | | | Extension filed
Form OR-24
Form OR-243
Federal Form 8379
Federal Form 8886
Disaster relief
Military | Space for 2-D barcode—do not write in box below | | --- | --- | --- | --- | --- | | | | | | | | | / /
Amended return. If amending for an NOL, tax year the NOL was generated:
NOL tax year (YYYY)

Calculated with “as if” federal return Short-year tax election Employment exception | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | First name Initial Last name Date of birth (MM/DD/YYYY) | | | | --- | --- | | | | | --- | --- | | | | | | | --- | --- | --- | --- | / / | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Social Security number (SSN) | | | | | | --- | --- | --- | --- | First time using this SSN (see instructions) Applied for ITIN Deceased Spouse first name | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Spouse last name Initial Spouse date of birth (MM/DD/YYYY) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Spouse SSN | | | | | --- | --- | --- | First time using this SSN (see instructions) Applied for ITIN Deceased Current mailing address | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | City State ZIP code Filing Status (check only one box) 1. 4. Single 2. Married filing jointly Head of household (with qualifying dependent) 3. 5. Married filing separately (enter spouse information above) Qualifying surviving spouse 150-101-048 (Rev. 09-18-25, ver. 01) 00542501010000 2025 Form OR-40-N Oregon Department of Revenue Page 2 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%) . • Don’t submit photocopies or use staples. Last name | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Note: Reprint page 1 if you make changes to this page. SSN | | | | | --- | --- | --- | Exemptions 6a. Credits for yourself ........................................................................................................................................................................................ 6a. Check boxes that apply: Regular Severe disability Someone else can claim you as a dependent 6b. Credits for your spouse .................................................................................................................................................................................6b. Check boxes that apply: Regular Severe disability Someone else ca

FAQs

What are the submission requirements for Form OR-40-N?

Use uppercase letters, blue or black ink, and print actual size (100%). Do not submit photocopies or use staples.

Which personal details does Form OR-40-N request?

It requests taxpayer name, SSN, date of birth, mailing address, and filing status, and includes similar spouse information when applicable.

How do exemptions and dependents work on this form?

Exemptions include credits for the taxpayer and spouse and require listing dependents from youngest to oldest. Dependent entries capture first name initial, date of birth, SSN, last name, dependent relationship code, and qualifying disability details.

Sep 19, 2026

Upload by Anna Hans