The Oregon 40N form is the Individual Income Tax Return specifically designed for nonresidents of Oregon. This form allows individuals who earn income in Oregon but reside elsewhere to report their income and calculate their tax obligations. Understanding how to accurately complete this form is crucial for compliance and ensuring that all eligible deductions and credits are claimed.
The Oregon 40N form serves as the official tax return for nonresidents who earn income in Oregon. Designed by the Oregon Department of Revenue, this form is essential for individuals who do not reside in the state but have tax obligations due to income sourced from Oregon. Key components of the form include personal information, such as names, Social Security numbers, and filing status options, which range from single to married filing jointly. Additionally, the form requires detailed income reporting, encompassing wages, dividends, and various other income sources. Adjustments to income, such as IRA contributions and education deductions, are also accounted for, providing a clearer picture of taxable income. The form further includes sections for calculating deductions, tax liabilities, and any potential refunds. Nonresidents must ensure that they accurately report their Oregon-sourced income and comply with the state’s tax regulations. Completing the Oregon 40N form correctly is crucial to fulfilling tax responsibilities and avoiding penalties.
2022 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.
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)
00542201010000
Page 2 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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.
00542201020000
Page 3 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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.
00542201030000
Page 4 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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.
00542201040000
Page 5 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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.
00542201050000
Page 6 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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)
00542201060000
Page 7 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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
00542201070000
Page 8 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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)
00542201080000
Page 9 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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.
00542201090000
Page 10 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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.
00542201100000
Oregon Quarterly Mileage Tax Report - Must be filed monthly, with late submissions subject to a 10 percent late payment charge.
For those looking to facilitate a smooth transaction, the printable Missouri bill of sale template can provide the necessary structure to document the sale details properly. This form not only serves as a receipt but also ensures both parties are protected during the transfer. To get started, visit the link for a comprehensive view on the form: critical Missouri bill of sale requirements.
Portland Metro Tax - A variety of filing statuses, including single, married filing jointly, and head of household, are available.