What is Form 40N?
Emma Jordan
Published May 21, 2026
Oregon — Nonresident Individual Income Tax Return We last updated Oregon Form 40N in February 2021 from the Oregon Department of Revenue. This form is for income earned in tax year 2020, with tax returns due in April 2021.
What is Oregon Form 40N?
File an Oregon Form 40N if you or your spouse/RDP had income from other Oregon sources or to claim a refund of Oregon tax withheld from your military pay.
What does income from Oregon sources include?
What does income from Oregon sources include? Oregon income includes income shown on your federal return for services performed in Oregon.
Does Oregon tax foreign income?
As a Part-Year Resident: Oregon taxes your income from all sources earned or received while you were an Oregon resident. Oregon also taxes your income from Oregon sources while you were a nonresident….Filing Thresholds:
| You must file an Oregon income tax return if: | |
|---|---|
| Head of household | $3,570 |
| Qualifying widow(er) | $4,435 |
What is a part-year resident in Oregon?
You’re a part-year resident if you move into or out of Oregon during the tax year. You’ll use Form OR-40-P if any of these are true: You’re a part-year resident. You’re filing jointly and, between you and your spouse, one of you is a full-year Oregon resident and the other is a part-year resident.
What money do you have to claim on taxes?
Single, under the age of 65 and not older or blind, you must file your taxes if: Unearned income was more than $1,050. Earned income was more than $12,000. Gross income was more than the larger of $1,050 or on earned income up to $11,650 plus $350.
Where do I get my or 40?
Online payments: Visit our website at Mailing your payment: Make your check or money order payable to the Oregon Department of Revenue. Write “2020 Oregon Form OR-40” and the last four digits of your SSN or ITIN on your check or money order.
Do I have to pay Oregon income tax?
You must file an Oregon income tax return if: * The larger of $1,100, or your earned income plus $350, up to the standard deduction amount for your filing status.
