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It includes guidance on filing requirements, tax rates and rules, payments, and refunds.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Where can taxpayers find Oregon tax forms and publications?",{"text":67,"@type":63},"Taxpayers can access tax forms and publications through the Oregon Department of Revenue website or by writing to the department’s address listed in the guide.",{"name":69,"@type":60,"acceptedAnswer":70},"How does the guide address federal return requirements and refunds?",{"text":71,"@type":63},"The guide explains why Oregon needs a federal return and includes record-keeping and filing sections connected to federal information. It also provides payment and refund options, refund processing, direct deposit, injured spouse claims, and the statute of limitations on refunds.","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},303537,1789804975,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"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":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"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":26,"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":79,"read_time":106},2336474466712,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| 2025 | Publication OR-17\u003Cbr>Individual Income Tax Guide |\n| --- | --- |\n| OREGON |  |\n\n150-101-431 (Rev. 01-29-26)  \nImportant updates  \nJanuary 29, 2026  \nThis update made a change to the income requirement for the Oregon Kids Credit on page 122.  \nThis publication supplements the Oregon income tax instruction booklet and the Internal Revenue Service (IRS) Tax Guide: Publication 17, Your Federal Income Tax (For Individuals).  \nThis is a guide, not a complete statement of Oregon laws and rules. Law or rules may have changed after printing. Refer to the Oregon Revised Statutes (ORS) and Oregon Administrative Rules (OAR), available [at www.oregon.gov/dor](at www.oregon.gov/dor).  \nForms and publications  \nFor [tax forms and publications go to www.oregon.gov/dor/forms or write:](tax forms and publications go to www.oregon.gov/dor/forms or write:)  \nForms  \nOregon Department of Revenue  \nPO Box 14999  \nSalem OR 97309-0990  \nDo you have questions or need help?  \n[www.oregon.gov/dor](www.oregon.gov/dor)[ ](www.oregon.gov/dor)503-378-4988 or 800-356-4222 [questions.dor@dor.oregon.gov](questions.dor@dor.oregon.gov)  \nContact us for ADA accommodations or assistance in other languages.  \nTax professionals  \nQuestions. If you're a tax professional, you can email us for assistance. Research your question. We can assist you with Oregon income tax law and policy questions, but we can't provide or discuss specific taxpayer information, prepare returns, or make calculations for you. You can include .txt files in your email, but we are unable to open any other type of attachment.  \nIn the email, include your question with your name, business name, and phone (with area code). We'll get back to you within three business days.  \n• [Personal and partnership income tax: prac.revenue@dor.oregon.gov](Personal and partnership income tax: prac.revenue@dor.oregon.gov).  \n• [Pass-through entity elective tax: businessalternative.incometax@dor.oregon.gov](Pass-through entity elective tax: businessalternative.incometax@dor.oregon.gov).  \n• Corporate income or excise tax: [corp.help.dor@dor.oregon.gov](corp.help.dor@dor.oregon.gov).  \n• Corporate minimum tax: [corp.help.dor@dor.oregon.gov](corp.help.dor@dor.oregon.gov).  \n• [Corporate nexus and voluntary disclosure: nexus.help.dor@dor.oregon.gov](Corporate nexus and voluntary disclosure: nexus.help.dor@dor.oregon.gov).  \n• Corporate activity tax: [cattax.questions@dor.oregon.gov](cattax.questions@dor.oregon.gov).  \n• Payroll and business [tax: payroll.help.dor@dor.oregon.gov](tax: payroll.help.dor@dor.oregon.gov).  \n• [Fiduciary/estate/inheritance tax: estate.help.dor@dor.oregon.gov](Fiduciary/estate/inheritance tax: estate.help.dor@dor.oregon.gov).  \n• Transit self-employment taxes: [tse.help.dor@dor.oregon.gov](tse.help.dor@dor.oregon.gov).  \n• Agricultural overtime: [ag.overtime@dor.oregon.gov](ag.overtime@dor.oregon.gov).  \nRevenews. To receive emailed information from us, subscribe to Revenews using the link on our Tax professionals webpage.  \nContents  \nFederal tax law ....................................................................7  \nNew information.................................................................7  \nImportant reminders ..........................................................7  \nGeneral information..................................................9  \nDo I have to file an Oregon income tax return?.............9  \nElectronic filing for Oregon ............................................ 10  \n2-D barcode filing for Oregon ......................................... 11  \nWhy Oregon needs a federal return ..............................11  \nRecord-keeping requirements......................................... 11  \nFiling an Oregon return .........................................13  \nResidency ........................................................................... 13  \nExtensions of time to file .................................................15  \nWhich form do I file?.............","cbCainECbt8gF7tG","https://ap.wps.com/l/cbCainECbt8gF7tG","pdf",7117439,143,"English","# Contents\n## Federal tax law\n## New information\n## Important reminders\n## General information\n## Do I have to file an Oregon income tax return?\n## Electronic filing for Oregon\n## 2-D barcode filing for Oregon\n## Why Oregon needs a federal return\n## Record-keeping requirements\n## Filing an Oregon return\n## Residency\n## Extensions of time to file\n## Which form do I file?\n## Filing status\n## Registered domestic partners (RDPs)\n## Individual Taxpayer Identification Number\n## Military personnel filing information\n## Oregon tax\n## Personal income tax rates\n## Qualified business income reduced tax rate\n## Farm liquidation long-term capital gain tax rate\n## Farm income averaging\n## Pass-through entity elective tax\n## Payments and refunds\n## Payment options\n## Refunds\n## Direct deposit of refund\n## Application of refund\n## Refund processing\n## Injured spouse refund claims\n## Oregon statute of limitations on refunds\n## Amended returns\n## How do I amend my Oregon return?\n## Interest and penalties","[{\"question\":\"What does Publication OR-17 cover for Oregon taxpayers?\",\"answer\":\"Publication OR-17 provides Oregon income tax instructions for individuals and supplements the Oregon income tax instruction booklet and IRS Publication 17. It includes guidance on filing requirements, tax rates and rules, payments, and refunds.\"},{\"question\":\"Where can taxpayers find Oregon tax forms and publications?\",\"answer\":\"Taxpayers can access tax forms and publications through the Oregon Department of Revenue website or by writing to the department’s address listed in the guide.\"},{\"question\":\"How does the guide address federal return requirements and refunds?\",\"answer\":\"The guide explains why Oregon needs a federal return and includes record-keeping and filing sections connected to federal information. It also provides payment and refund options, refund processing, direct deposit, injured spouse claims, and the statute of limitations on refunds.\"}]","Publication OR-17 - Individual Income Tax Guide | PDF"]