The Oregon 40N form, officially known as Form OR-40-N, is designed by the Oregon Department of Revenue for nonresidents to file their individual income tax returns. It encompasses specifics like income, adjustments, deductions, credits, and the calculation of taxes owed or refunds due to the state. The form guides nonresident taxpayers through the process of declaring both their federal and state-specific financial activities for a fiscal year, ensuring compliance with Oregon's tax laws.
For individuals not residing in Oregon but needing to file state taxes due to income earned within the state, the Oregon Form OR-40-N plays a crucial role. Crafted carefully by the Oregon Department of Revenue, this form, revised last on August 25, 2020, serves as the individual income tax return for nonresidents for the fiscal year 2020, covering a comprehensive five-page document. The form caters to various filing statuses, including single, married filing jointly or separately, head of household, and qualifying widow(er) with a dependent child, and addresses tax calculations across incomes such as wages, interests, dividends, and more. It also incorporates sections on federal adjustments, additions, subtractions, deductions, and credits, specifically tailored to nonresident filers. Furthermore, the OR-40-N form provides opportunities for taxpayer adjustments through itemized deductions, self-employment contributions, and education costs, among others, while offering clear guidelines on tax payments, refunds, penalties, and interest calculations. Crucially, it accommodates tax specifics such as the federal tax liability, state-specific credits, and the unique "kicker" credit or donation options, ensuring a thorough processing of the nonresident's tax obligations to Oregon. As a means to facilitate accurate tax reporting and potential refunds, this document also guides filers on direct deposit options and amended returns, ensuring a streamlined and efficient tax filing process.
2022 Form OR-40-N
Oregon Individual Income Tax Return for Nonresidents
Oregon Department of Revenue
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Space for 2-D barcode—do not write in box below
/
Extension filed
Form OR-24
Amended return.
If amending for an NOL tax year (YYYY)
Form OR-243
NOL, tax year the
Federal Form 8379
NOL was generated:
Calculated with “as if” federal return
Federal Form 8886
Short-year tax election
Disaster relief
Employment exception
Military
First name
Initial
Date of birth (MM/DD/YYYY)
Last name
Social Security number (SSN)
First time using this SSN (see instructions)
Applied for ITIN
Deceased
Spouse first name
Spouse date of birth (MM/DD/YYYY)
Spouse last name
Spouse SSN
Current address
City
State
ZIP code
Country
Phone
Filing Status (check only one box)
1.
Single 2.
Married filing jointly
3.
Married filing separately (enter spouse’s information above)
4.
Head of household (with qualifying dependent)
5.
Qualifying surviving spouse
150-101-048
(Rev. 09-12-22, ver. 01)
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SSN
Note: Reprint page 1 if you make changes to this page.
Exemptions
6a. Credits for yourself
6a.
Check boxes that apply:
Regular
Severely disabled
Someone else can claim you as a dependent
6b. Credits for your spouse
6b.
Dependents. List your dependents in order from youngest to oldest.
Dependent 1: First name
Dependent 1: Last name
Dependent 1: Date of birth (MM/DD/YYYY)
Dependent 1: SSN
Code *
Dependent 1: Check if child has a qualifying disability
Dependent 2: First name
Dependent 2: Last name
Dependent 2: Date of birth (MM/DD/YYYY)
Dependent 2: SSN
Dependent 2: Check if child has a qualifying disability
Dependent 3: First name
Dependent 3: Last name
Dependent 3: Date of birth (MM/DD/YYYY)
Dependent 3: SSN
Dependent 3: Check if child has a qualifying disability
*Dependent relationship code (see instructions).
6c. Total number of dependents
6c.
6d. Total number of dependent children with a qualifying disability (see instructions)
6d.
6e. Total exemptions. Add lines 6a through 6d
Total 6e.
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Income
Federal column (F)
Oregon column (S)
7.Wages, salaries, and other pay for work from federal Form 1040 or 1040-SR, line 1z. Include all Forms W-2.
7F. , ,
8.Interest income from Form 1040 or 1040-SR, line 2b.
0 0
7S.
,
8F. , ,
9.Dividend income from Form 1040 or 1040-SR, line 3b.
8S.
9F.
0
10.State and local income tax refunds from federal Schedule 1, line 1.
9S.
10F. , ,
11.Alimony received from federal Schedule 1, line 2a.
10S.
11F. , ,
12.Business income or loss from federal Schedule 1, line 3.
11S.
12F. , ,
13.Capital gain or loss from Form 1040 or 1040-SR, line 7.
12S.
13F. , ,
14.Other gains or losses from federal Schedule 1, line 4.
13S.
14F. , ,
15.IRA distributions from Form 1040 or 1040-SR, line 4b.
14S.
15F.
15S.
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16.Pensions and annuities from Form 1040 or 1040-SR, line 5b.
16F.
17.Schedule E income or loss from federal Schedule 1, line 5.
16S.
17F. , ,
18.Farm income or loss from federal Schedule 1, line 6.
17S.
18F.
18S.
19.Social Security benefits from Form 1040 or 1040-SR, line 6b; and unemployment and other income from federal Schedule 1, lines 7 and 9.
19F.
20.Total income. Add lines 7 through 19.
19S.
20F.
20S.
Adjustments
21.IRA or SEP and SIMPLE contributions, from federal Schedule 1, lines 16 and 20.
21F.
21S.
22.Education deductions from federal Schedule 1, lines 11 and 21.
22F.
22S.
23.Moving expenses from federal Schedule 1, line 14.
23F.
23S.
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24.Deduction for self-employment tax from federal Schedule 1, line 15.
24F.
24S.
25.Self-employed health insurance deduction from federal Schedule 1, line 17.
25F. , ,
26.Alimony paid from federal Schedule 1, line 19a.
25S.
26F.
26S.
27.Total adjustments from Schedule OR-ASC-NP, line A7 for the federal column and line A8 for the Oregon column.
27F.
28.Total adjustments. Add lines 21 through 27.
27S.
28F. , ,
29.Income after adjustments. Line 20 minus line 28.
28S.
29F.
29S.
Additions
30.Total additions from Schedule OR-ASC-NP, line B7 for the federal column and line B8 for the Oregon column.
30F. , ,
31.Income after additions. Add lines 29 and 30.
31F. , ,
30S.
31S.
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Subtractions
32.Social Security and tier 1 Railroad Retirement Board benefits included on line 19F.
32F.
33.Total subtractions from Schedule OR-ASC-NP, line C7 for the federal column and line C8 for the Oregon column.
33F.
34.Income after subtractions. Line 31 minus lines 32 and 33.
33S.
34F.
34S.
35. Oregon percentage (see instructions; not more than 100.0%)
35.
%
Deductions and modifications
36.
...............................................................................................Amount from line 34S
37.
Oregon itemized deductions. Enter your Oregon itemized deductions from
Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0
38.
Standard deduction. Enter your standard deduction
You were:
38a.
65 or older 38b.
Blind Your spouse was:
38c.
, ,
65 or older 38d.
Blind
Standard deductions
Single
Married filing separately
Head of Household
$2,420
$4,840
$2,420 or $0
$3,895
See instructions if you are age 65 or older, blind, or if someone can claim you as a dependent. See instructions if you are married filing separately.
39.
Enter the larger of line 37 or 38
40.
2022 federal tax liability (see instructions)
41.
Total modifications from Schedule OR-ASC-NP, line D7
42.
Deductions and modifications multiplied by the Oregon percentage
(see instructions)
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Deductions and modifications (continued)
43.
Charitable art donation (see instructions)
44.
Total deductions and modifications. Add lines 42 and 43
45.
Oregon taxable income. Line 36 minus line 44. If line 44 is more than
line 36, enter 0
Oregon tax
46.
Tax. Check the appropriate box if you’re using an alternative method to
calculate your tax (see instructions)
46a.
Schedule OR-FIA-40-N
46b.
Worksheet FCG
46c.
47.
Interest on certain installment sales
48.
Total tax before credits. Add lines 46 and 47
Schedule OR-PTE-NR
Standard and carryforward credits
49.
Exemption credit (see instructions)
50.
Total standard credits from Schedule OR-ASC-NP, line E16
51.
Total standard credits. Add lines 49 and 50
52.
Tax minus standard credits. Line 48 minus line 51. If line 51 is more than
line 48, enter 0
53.Total carryforward credits used this year from Schedule OR-ASC-NP, line F9. Line 53 can’t be more than line 52 (see Schedule OR-ASC and
OR-ASC-NP Instructions)
53.
54.
Tax after standard and carryforward credits. Line 52 minus line 53
55.
Total tax recaptures reported this year from Schedule OR-ASC-NP, line G5
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Standard and carryforward credits (continued)
56. Tax including tax recaptures. Line 54 plus line 55
56.
Payments and refundable credits
57.
Oregon income tax withheld. Include a copy of your Forms W-2 and 1099
58.
Amount applied from your prior year’s tax refund
59.Estimated tax payments for 2022. Include all payments you made prior to the filing date of this return, including real estate transactions. Do not include the
amount you already reported on line 58
59.
60.
Tax payments from a pass-through entity
61.
Earned income credit (see instructions)
Reserved
62. Kicker (Oregon surplus credit). Enter your kicker credit amount (see instructions).
If you elect to donate your kicker to the State School Fund, enter 0 and
see line 78
62.
63.
Total refundable credits from Schedule OR-ASC-NP, line H7
64.
Total payments and refundable credits. Add lines 57 through 63
Tax to pay or refund
65.
Overpayment of tax. If line 56 is less than line 64, you overpaid.
Line 64 minus line 56
66.
Net tax. If line 56 is more than line 64, you have tax to pay.
Line 56 minus line 64
67.
Penalty and interest for filing or paying late (see instructions)
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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.
69.
Total penalty and interest due. Add lines 67 and 68
70.
Net tax including penalty and interest.
Line 66 plus line 69
This is the amount you owe. 70.
71.
Overpayment less penalty and interest.
Line 65 minus line 69
This is your refund. 71.
72.
Estimated tax. Fill in the portion of line 71 you want applied to your open
estimated tax account
73.
Charitable checkoff donations from Schedule OR-DONATE, line 30
74.
Oregon 529 college savings plan deposits from Schedule OR-529, line 5
75.
Total. Add lines 72 through 74. The total can’t be more than your refund
on line 71
76.
Net refund. Line 71 minus line 75
This is your net refund. 76.
Direct deposit
77. For direct deposit of your refund, see instructions. Check the box if the final deposit destination is outside the United States:
Type of account:
Account information:
Checking or
Routing number
Account number
Savings
Kicker donation
78. If you elect to donate your kicker to the State School Fund, check this box
78a.
Complete the kicker worksheet, located in the instructions, and enter the
amount here
This election is irrevocable. 78b.
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Sign here. Under penalty of false swearing, I declare that the information in this return and any attachments is true, correct, and complete.
Your signature
X
Date (MM/DD/YYYY)
Spouse signature
Signature of preparer other than taxpayer
Preparer phone
Preparer license number
Preparer first name
Preparer last name
Preparer address
Signing this return does not grant your preparer the right to represent you or make decisions on your behalf. For more information, see the instructions for the Tax Information Authorization and Power of Attorney for Representation form on our website.
Important: Include a copy of your federal Form 1040, 1040-SR, 1040-X, or 1040-NR. We may adjust your return without it.
Pay the amount due (shown on line 70)
•Online: www.oregon.gov/dor.
•By mail: Payable to the Oregon Department of Revenue. Write “2022 Oregon Form OR-40-N” and the last four digits of your SSN or ITIN on your check or money order. If you include payment with your return, don’t include Form OR-40-V payment voucher.
Mail your return
•Non-2-D barcode. 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.
•2-D barcode. 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.
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Filling out the Oregon 40N form, the individual income tax return for nonresidents, requires attention to detail and accuracy to ensure compliance with state tax laws. By following the step-by-step instructions outlined below, individuals can complete the form methodically, reducing the likelihood of errors and potential for delayed processing. This form is essential for nonresidents who need to report income earned from Oregon sources. Careful preparation and thorough review before submitting the document can facilitate a smoother interaction with the Oregon Department of Revenue.
After submitting the form, it is advisable to keep a copy for your records. Monitoring the progress of your return through the Oregon Department of Revenue's website can provide updates on processing times and refund status. Being proactive in understanding the steps involved in completing and submitting your Oregon 40N form contributes to a more efficient and stress-free tax filing experience.
Oregon Form OR-40-N is designed for nonresidents who have income from Oregon sources. It allows them to calculate and file their Oregon state taxes. The form accounts for different types of income, adjustments, deductions, and credits specific to Oregon tax regulations, ensuring that nonresidents pay the correct amount of tax on income earned within the state.
You need to file Form OR-40-N if you are not a resident of Oregon but have earned income from an Oregon source during the tax year. Examples of Oregon-source income include wages earned from working in Oregon, income from rental properties located in Oregon, or business income generated from operations in Oregon. It's important to review all sources of income to determine if any are subject to Oregon state taxes.
Yes, you can file Form OR-40-N electronically. Filing electronically is encouraged as it tends to be faster and reduces the risk of errors in processing your tax return. The Oregon Department of Revenue offers electronic filing options through its website or you can use approved third-party software to prepare and file your return. Check the Oregon Department of Revenue website for a list of approved e-file providers.
Ensuring accuracy in these sections can help avoid common mistakes and may lead to a more favorable tax outcome.
When filling out the Oregon 40N form, people often make mistakes that can cause delays in processing or result in incorrect tax calculations. Here are six common mistakes:
Entering incorrect Social Security Numbers (SSNs) for themselves or their dependents. This is critical for accurate processing and identification.
Choosing the wrong filing status. This choice can affect the calculation of taxes and eligibility for certain credits.
Forgetting to claim all income, including wages, dividends, and interest income. This mistake can lead to underreporting income and potential penalties.
Not including all necessary documentation, such as Forms W-2 and 1099. These documents are essential for verifying income.
Miscalculating deductions or adjustments, which can result in an incorrect tax liability. It’s important to follow the instructions carefully for each line.
Failing to sign and date the form. An unsigned form is not valid and will not be processed until corrected.
Avoiding these mistakes can help ensure that the form is processed smoothly and accurately reflects one’s tax situation.
When individuals prepare the Oregon Form OR-40-N, several other forms and documents might also be relevant to ensure a thorough and accurate tax filing process. The Form OR-40-N is designed specifically for nonresidents who earn income associated with Oregon. Accurately completing and submitting this form requires a comprehensive understanding of one's financial picture over the tax year. The following are documents and forms that are often used alongside OR-40-N:
Each document plays a crucial role in the tax preparation process, some influencing the calculation of taxable income while others may provide opportunities for tax savings through deductions and credits. Accurate and complete documentation is essential to correctly filing the Oregon Form OR-40-N and maximizing one's financial outcome. Understanding these forms ensures individuals can navigate the complexities of tax season with confidence, securing all entitled benefits while complying with both federal and state tax requirements.
The Oregon 40N form is closely related to the Federal Form 1040NR, which is for nonresident alien individuals in the United States. Both forms serve to report income earned and taxes due by individuals who are not permanent residents or citizens of the respective regions. The 1040NR and the 40N require similar information about income sources such as wages, interest, and dividends, but are tailored to their specific tax jurisdictions - one for the U.S. federal government and the other for the state of Oregon. They also ask for deductions and tax credits applicable to nonresidents, showcasing their similarity in function and purpose.
Similar to the Oregon 40N is the California Form 540NR, a nonresident or part-year resident income tax form. Like the Oregon 40N, the California 540NR is designed for individuals who earned income in the state but are not residents for the entire tax year. Both forms require detailed income information broken down into various categories, adjustments to income, and provide sections for deductions and credits specific to their state. They are structured to calculate state tax obligations for nonresidents in a manner that reflects each state's tax laws and regulations.
The New York State Nonresident and Part-Year Resident Income Tax Return, Form IT-203, shares similarities with the Oregon 40N form as well. Both are used by individuals who have not resided in the state for the entire tax year but have earned income within the state's borders. Each form captures the essence of taxable income, deductions, and credits from a nonresident perspective, including specific state adjustments and requirements to accurately calculate the tax due to the state.
The Pennsylvania Nonresident Income Tax Return, Form PA-40N, also mirrors the Oregon 40N form in its purpose and content. Designed for nonresidents who need to report income from Pennsylvania sources, it includes sections for reporting various types of income, deductions, and credits similar to those in the Oregon form. Both forms delineate specific state tax considerations for nonresidents, ensuring proper taxation based on the income earned within the state.
Lastly, the Arizona Form 140NR, which is for nonresidents or part-year residents, is comparable to the Oregon 40N form. Both serve to calculate and report state tax based on income earned within the respective states by individuals who do not meet the residency criteria. They include comprehensive sections for income, adjustments, deductions, and credits, reflecting each state's unique tax laws for nonresident taxpayers. Despite the different state policies, the fundamental structure and objectives of both forms are aligned in addressing nonresident tax affairs.
When completing the Oregon 40N form, it is crucial to provide accurate and complete information to ensure that your tax return is processed efficiently and correctly. Here are several dos and don'ts to assist you in filling out this form:
Conversely, here are important points to avoid:
There are several common misconceptions regarding the Oregon Form 40N, which is designed for nonresident individuals to file their state income tax. Understanding these misconceptions is essential for accurate and compliant tax filing.
This is incorrect. The Form 40N is for anyone who earned income from Oregon sources during the tax year but was not a resident of Oregon. This includes individuals who may have lived in Oregon for part of the year or even worked remotely for an Oregon-based company.
Many assume that nonresidents are not eligible for any deductions or credits on the Oregon Form 40N. However, nonresidents can claim certain deductions and tax credits specifically allowed for their status, including but not limited to standard deductions, itemized deductions (if they choose to itemize), and credits for taxes paid to other states.
Nonresidents only need to report income that is derived from Oregon sources on Form 40N. This includes wages for work performed in Oregon, income from rental properties located in Oregon, and business income generated in the state. Income from non-Oregon sources should not be included on this form.
Even if no tax is due or a refund is expected, nonresidents who have earned income from Oregon sources are required to file Form 40N. Filing is necessary to accurately report income and determine tax liability or refund eligibility.
Understanding these key points helps clarify the purpose and requirements of the Oregon Form 40N, ensuring nonresidents file accurately and in compliance with state tax laws.
Here are nine key takeaways about filling out and using the Oregon 40N form, a form designed for nonresidents who need to file their Oregon individual income tax return:
Remember, meticulously reviewing each section and accurately reporting your information are keys to successfully filing your Oregon 40N form. When unsure about specific details, refer to the form instructions or consult a tax professional.
Legal Guardian Vs Parent - The detailed inquiries into the guardian’s performance and the protected person’s condition aim to promote well-informed judicial oversight.
Oregon Tax Forms - There are separate mailing addresses for estimated, extension payments, and all other payments.