Form OR-40-P: Oregon Individual Income Tax Return for Part-year Residents

Oregon resident dates: From (MM/DD/YYYY) To (MM/DD/YYYY).

Enter First name, Initial, Last name, Date of birth (MM/DD/YYYY) and Social Security number (SSN).

Enter Spouse first name, Initial, Spouse date of birth (MM/DD/YYYY), Spouse last name and Spouse SSN on page 1.

Enter Current mailing address, City, State, ZIP code, Country and Phone.

Filing Status (check only one box): 1. Single, 2. Married filing jointly, 3. Married filing separately (enter spouse information on page 1), 4. Head of household (with qualifying dependent) or 5. Qualifying surviving spouse.

Enter Credits for yourself on line 6a. Check boxes that apply: Severe disability, Regular, Someone else can claim you as a dependent.

Enter Credits for your spouse on line 6b. Check boxes that apply: Severe disability, Someone else can claim your spouse as a dependent, Regular.

List your dependents in order from youngest to oldest. If you have more than three dependents, complete and include Schedule OR-ADD-DEP.

Enter Total number of dependents on line 6c and Total number of dependent children with a qualifying disability (see instructions) on line 6d. Total exemptions on line 6e: Add lines 6a through 6d.

Federal column (F) Oregon column (S), Income. Line 7: Wages, salaries, and other pay for work from federal Form 1040 or 1040-SR, line 1z. Include all Forms W-2.

Line 8: Interest income from Form 1040 or 1040-SR, line 2b. Line 9: Dividend income from Form 1040 or 1040-SR, line 3b. Line 11: Alimony received from federal Schedule 1, line 2a. Line 13: Capital gain or loss from Form 1040 or 1040-SR, line 7a.

Line 20, Total income: Add lines 7 through 19.

Line 26: Alimony paid from federal Schedule 1, line 19a. Line 27: Total adjustments from Schedule OR-ASC-NP, line A7 for the federal column and line A8 for the Oregon column. Line 28, Total adjustments: Add lines 21 through 27. Line 29, Income after adjustments: Line 20 minus line 28.

Line 30, Total additions from Schedule OR-ASC-NP, line B7 for the federal column and line B8 for the Oregon column. Line 31, Income after additions: Add lines 29 and 30.

Line 32: Social Security and tier 1 Railroad Retirement Board benefits included on line 19F. Line 33, Total subtractions from Schedule OR-ASC-NP, line C7 for the federal column and line C8 for the Oregon column. Line 34, Income after subtractions: Line 31 minus lines 32 and 33.

Line 35: Oregon percentage (see instructions; not more than 100.0%).

Line 36: Amount from line 34F. Line 37, Oregon itemized deductions: Enter your Oregon itemized deductions from Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0.

Line 38, Standard deduction: Enter your standard deduction. Boxes 38a to 38d. You were: 65 or older, Blind. Your spouse was: 65 or older, Blind. See instructions if you or your spouse are age 65 or older, blind, or can be claimed as a dependent on someone else's return, or are married filing separately.

Standard deductions: Single $2,835; Married filing jointly $5,670; Married filing separately $2,835 or $0; Qualifying surviving spouse $5,670; Head of household $4,560 (checked October 22, 2026)

Line 39: Enter the larger of line 37 or 38. Line 40: 2025 federal tax liability (see instructions). Line 41: Total modifications from Schedule OR-ASC-NP, line D7. Line 42: Add lines 39, 40, and 41.

Line 43, Taxable income: Line 36 minus line 42. If line 42 is more than line 36, enter 0.

Line 44, Tax: Check the appropriate box if you're using an alternative method to calculate your tax (see instructions): 44a. Schedule OR-FIA-40-P, 44b. Worksheet FCG, 44c. Schedule OR-PTE-PY.

Line 45, Oregon income tax: Line 44 multiplied by the Oregon percentage from line 35 (see instructions).

Line 46: Interest on certain installment sales. Line 47: Total tax recaptures from Schedule OR-ASC-NP, line F5. Line 48, Total additions to tax: Line 46 plus line 47. Line 49, Total tax before credits: Add lines 45 and 48.

Line 50: Exemption credit (see instructions). Line 51: Total standard credits from Schedule OR-ASC-NP, line G16. Line 52, Total standard credits: Add lines 50 and 51. Line 53, Tax minus standard credits: Line 49 minus line 52. If line 52 is more than line 49, enter 0.

Line 54, Total carryforward credits used this year (Schedule OR-ASC-NP, line H9): Line 54 can't be more than line 53 (see Schedule OR-ASC and OR-ASC-NP Instructions). Line 55, Tax after standard and carryforward credits: Line 53 minus line 54.

Line 56, Oregon surplus (kicker): Enter your kicker amount (see instructions). To donate your kicker to the State School Fund, enter 0 and see line 78.

Line 57, Oregon income tax withheld: Include a copy of your Forms W-2 and 1099.

Line 58: Prior-year refund applied as estimated payment. Line 59: Estimated tax payments for 2025. Include all estimated payments, including any extension payment or tax withheld from real estate transactions, that you made by April 15, 2026. Do not include the amount you already reported on line 58.

Line 61: Earned income credit (see instructions). Line 62: Oregon Kids Credit (see instructions). Line 64, Total payments and refundable credits: Add lines 56 through 63.

Line 65, Overpayment of tax: If line 55 is less than line 64, you overpaid. Line 64 minus line 55. Line 66, Net tax: If line 55 is more than line 64, you have tax to pay. Line 55 minus line 64.

Line 67: Penalty and interest for filing or paying late (see instructions). Line 68, Interest on underpayment of estimated tax: Include Form OR-10. Exception number from Form OR-10, line 1: 68a. Check box if you annualized: 68b.

Line 69, Total penalty and interest due: Add lines 67 and 68. Line 70, Net tax including penalty and interest: Line 66 plus line 69. This is the amount you owe.

Line 71, Overpayment less penalty and interest: Line 65 minus line 69. This is your refund. Line 75, Total: Add lines 72 through 74. The total can't be more than your refund on line 71. Line 76, Net refund: Line 71 minus line 75. This is your net refund.

Line 77: For direct deposit of your refund, see instructions.

Kicker donation: If you elect to donate your kicker to the State School Fund, check this box (line 78a). Complete the kicker worksheet in the instructions and enter the amount here (line 78b). This election is irrevocable.

Signing this return does not grant your preparer the right to represent you or make decisions on your behalf.

If the large 2-D barcode box on the first page of this form is blank: Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940. Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930.

If the large 2-D barcode box on the first page of this form is filled in: Mail tax-due returns to: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463. Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460.

Pay the amount due. Online: You can make a payment at www.oregon.gov/dor. By mail: Make your check, money order, or cashier's check payable to the Oregon Department of Revenue. Write “2025 Form OR-40-P,” your daytime phone, and the last four digits of your SSN or ITIN on the payment. Mailed with Form OR-40-P: Send the payment in the same envelope with your return. Don't use a voucher. Mailed without Form OR-40-P: Use a payment voucher. See the instructions for Form OR-40-V.

Amended statement. Complete this section only if you're amending your 2025 return or filing with a new SSN. If filing an amended return, use this space to explain what you're changing. Include the return line numbers and the reason for each change.

Under penalty of false swearing, I declare that the information in this return and any attachments is true, correct, and complete.