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Blank Oregon 40P Form

The Oregon 40P form is an amended return for individual income tax specifically designed for part-year residents of Oregon. This form allows taxpayers to report their income and calculate their tax liability for the portion of the year they lived in the state. Understanding how to accurately complete the 40P form is essential for ensuring compliance with Oregon tax laws.

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The Oregon 40P form serves as an essential document for individuals who have lived in Oregon for part of the tax year. It is specifically designed for part-year residents, allowing them to accurately report their income and determine their tax liability based on the time they spent in the state. The form collects various personal details, including names, Social Security numbers, and addresses, which help establish the taxpayer's identity and residency status. It also includes sections for reporting different types of income, such as wages, interest, dividends, and business income. In addition to income reporting, the form allows taxpayers to claim adjustments, deductions, and credits that may apply to their situation. This includes provisions for itemized deductions versus standard deductions, as well as specific credits that can reduce overall tax liability. By completing the Oregon 40P, individuals ensure compliance with state tax laws while accurately reflecting their financial circumstances during the period they resided in Oregon.

Form Example

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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Space for 2-D barcode—do not write in box below
Fiscal filers only: Year-end date
(MM/DD/YYYY)
Extension filed
Form OR-24
Amended return.
If amending for an
NOL, tax year the
NOL was generated:
NOL tax year (YYYY)
Form OR-243
Federal Form 8379
Calculated with “as if” federal return Federal Form 8886
Short-year tax election Disaster relief
Employment exception Military
From
(MM/DD/YYYY) To (MM/DD/YYYY)
Oregon resident dates:
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
Initial Spouse date of birth (MM/DD/YYYY)
Spouse last name
Spouse SSN
First time using this SSN (see instructions) Applied for ITIN Deceased
Current mailing address
City
State ZIP code
Country Phone
00612501010000
Page 1 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
2025 Form OR-40-P
Oregon Individual Income Tax Return for Part-year Residents
Clear form
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Check boxes that apply:
6a. Credits for yourself ........................................................................................................................................................................................6a.
Check boxes that apply:
Last name SSN
Note: Reprint page 1 if you make changes to this page.
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) 5. Qualifying surviving spouse
Exemptions
Severe disability
Regular
Someone else can claim you as a dependent
6b. Credits for your spouse .................................................................................................................................................................................6b.
Severe disability
Someone else can claim your spouse as a dependent
Regular
Dependents
List your dependents in order from youngest to oldest. If you have more than three dependents, complete and include Schedule OR-ADD-DEP.
Dependent 1: First name Initial Dependent 1: Last name
Dependent 1: Date of birth (MM/DD/YYYY) Dependent 1: SSN
Code *
Child with a qualifying disability
Dependent 2: First name Initial Dependent 2: Last name
Dependent 2: Date of birth (MM/DD/YYYY) Dependent 2: SSN
Code *
Child with a qualifying disability
Dependent 3: First name
Initial
Dependent 3: Last name
Dependent 3: Date of birth (MM/DD/YYYY) Dependent 3: SSN
Code *
Child with 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.
00612501020000
2025 Form OR-40-P
Page 2 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name SSN
Note: Reprint page 1 if you make changes to this page.
6e. Total exemptions. Add lines 6a through 6d.................................................................................................................................. Total 6e.
Federal column (F) Oregon column (S)
Income
7. Wages, salaries, and other pay for work from federal Form 1040 or 1040-SR, line 1z. Include all Forms W-2.
7F. 7S.
8. Interest income from Form 1040 or 1040-SR, line 2b.
8F. 8S.
9. Dividend income from Form 1040 or 1040-SR, line 3b.
9F. 9S.
10. State and local income tax refunds from federal Schedule 1, line 1.
10F. 10S.
11. Alimony received from federal Schedule 1, line 2a.
11F. 11S.
12. Business income or loss from federal Schedule 1, line 3.
12F. 12S.
13. Capital gain or loss from Form 1040 or 1040-SR, line 7a.
13F. 13S.
14. Other gains or losses from federal Schedule 1, line 4.
14F. 14S.
00612501030000
2025 Form OR-40-P
Page 3 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name SSN
Note: Reprint page 1 if you make changes to this page.
Federal column (F) Oregon column (S)
15. IRA distributions from Form 1040 or 1040-SR, line 4b.
15F. 15S.
16. Pensions and annuities from Form 1040 or 1040-SR, line 5b.
16F. 16S.
17. Schedule E income or loss from federal Schedule 1, line 5.
17F. 17S.
18. Farm income or loss from federal Schedule 1, line 6.
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. 19S.
20. Total income. Add lines 7 through 19.
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.
00612501040000
2025 Form OR-40-P
Page 4 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name SSN
Note: Reprint page 1 if you make changes to this page.
Adjustments (continued)
Federal column (F) Oregon column (S)
23. Moving expenses from federal Schedule 1, line 14.
23F. 23S.
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. 25S.
26. Alimony paid from federal Schedule 1, line 19a.
26F. 26S.
27. Total adjustments from Schedule OR-ASC-NP, line A7 for the federal column and line A8 for the Oregon column.
27F. 27S.
28. Total adjustments. Add lines 21 through 27.
28F. 28S.
29. Income after adjustments. Line 20 minus line 28.
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. 30S.
00612501050000
2025 Form OR-40-P
Page 5 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name SSN
Note: Reprint page 1 if you make changes to this page.
Additions (continued)
Federal column (F) Oregon column (S)
31. Income after additions. Add lines 29 and 30.
31F. 31S.
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. 33S.
34. Income after subtractions. Line 31 minus lines 32 and 33.
34F. 34S.
%
35. Oregon percentage (see instructions; not more than 100.0%). .................................................................................35.
Deductions and modifications
36. Amount from line 34F ............................................................................................... 36.
37. Oregon itemized deductions. Enter your Oregon itemized deductions from
Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0.............. 37.
38. Standard deduction. Enter your standard deduction ............................................. 38.
You were: 38a. 65 or older 38b. Blind Your spouse was: 38c. 65 or older 38d. Blind
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
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.
39. Enter the larger of line 37 or 38 ................................................................................ 39.
40. 2025 federal tax liability (see instructions) ............................................................. 40.
00612501060000
2025 Form OR-40-P
Page 6 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
44. Tax. Check the appropriate box if you’re using an alternative method to
calculate your tax (see instructions) ........................................................................ 44.
Last name SSN
Note: Reprint page 1 if you make changes to this page.
Deductions and modifications (continued)
41. Total modifications from Schedule OR-ASC-NP, line D7 ......................................... 41.
42. Add lines 39, 40, and 41........................................................................................... 42.
43. Taxable income. Line 36 minus line 42. If line 42 is more than line 36, enter 0...... 43.
Oregon tax
44a. Schedule OR-FIA-40-P 44b. Worksheet FCG 44c. Schedule OR-PTE-PY
45. Oregon income tax. Line 44 multiplied by the Oregon percentage
from line 35 (see instructions).................................................................................. 45.
46. Interest on certain installment sales ......................................................................... 46.
47. Total tax recaptures from Schedule OR-ASC-NP, line F5......................................... 47.
48. Total additions to tax. Line 46 plus line 47 ............................................................... 48.
49. Total tax before credits. Add lines 45 and 48 .......................................................... 49.
Standard and carryforward credits
50. Exemption credit (see instructions) ......................................................................... 50.
51. Total standard credits from Schedule OR-ASC-NP, line G16.................................. 51.
52. Total standard credits. Add lines 50 and 51 ............................................................ 52.
53. Tax minus standard credits. Line 49 minus line 52. If line 52 is more than
line 49, enter 0......................................................................................................... 53.
00612501070000
2025 Form OR-40-P
Page 7 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name SSN
Note: Reprint page 1 if you make changes to this page.
Standard and carryforward credits (continued)
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) ... 54.
55. Tax after standard and carryforward credits. Line 53 minus line 54......................... 55.
Oregon surplus (kicker)
56. Enter your kicker amount (see instructions). To donate your kicker to the
State School Fund, enter 0 and see line 78.......................................................... 56.
Payments and refundable credits
57. Oregon income tax withheld. Include a copy of your Forms W-2 and 1099 ....... 57.
58. Prior-year refund applied as estimated payment .................................................... 58.
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 ................................................................................................................. 59.
60. Estimated tax payments from Schedule OR-K-1, line 20 (PTE owner payment
from Form OR-19 - see instructions)....................................................................... 60.
61. Earned income credit (see instructions) .................................................................. 61.
62. Oregon Kids Credit (see instructions)....................................................................... 62.
63. Total refundable credits from Schedule OR-ASC-NP, line I7................................... 63.
64. Total payments and refundable credits. Add lines 56 through 63 ........................... 64.
Tax to pay or refund
65. Overpayment of tax. If line 55 is less than line 64, you overpaid.
Line 64 minus line 55............................................................................................... 65.
66. Net tax. If line 55 is more than line 64, you have tax to pay.
Line 55 minus line 64............................................................................................... 66.
00612501080000
2025 Form OR-40-P
Page 8 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name SSN
Note: Reprint page 1 if you make changes to this page.
Tax to pay or refund (continued)
67. Penalty and interest for filing or paying late (see instructions)................................ 67.
68. Interest on underpayment of estimated tax. Include Form OR-10........................ 68.
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 ............................................... 69.
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. Amount from line 71 you want to apply as a payment of your 2026*
estimated tax (*to a later year if filing after 1/15/2027)............................................ 72.
73. Charitable checkoff donations from Schedule OR-DONATE, line 30....................... 73.
74. Higher education savings plan deposits from Schedule OR-529, line 5.................. 74.
75. Total. Add lines 72 through 74. The total can’t be more than your refund
on line 71 .................................................................................................................. 75.
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
00612501090000
2025 Form OR-40-P
Page 9 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
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150-101-055
(Rev. 09-18-25, ver. 01)
Oregon Department of Revenue
Last name
SSN
Note: Reprint page 1 if you make changes to this page.
Kicker donation
78. If you elect to donate your kicker to the State School Fund, check this box.......... 78a.
Complete the kicker worksheet in the instructions and enter the
amount here............................................................. This election is irrevocable. 78b.
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
Date (MM/DD/YYYY)
Spouse signature
Date (MM/DD/YYYY)
Signature of preparer other than taxpayer
Date (MM/DD/YYYY)
Preparer phone Preparer license number
Preparer first name Initial Preparer last name
Preparer address
City State ZIP code
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
Form OR-AUTH-REP 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
• 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.
00612501100000
2025 Form OR-40-P
Page 10 of 11 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
↓ Oregon 40P PDF Form

Document Characteristics

Fact Name Description
Purpose The Oregon 40P form is used for filing an amended individual income tax return for part-year residents of Oregon.
Governing Law This form is governed by the Oregon Revised Statutes, specifically ORS 316.037 and ORS 316.695.
Eligibility Part-year residents who need to amend their previously filed Oregon tax returns can utilize this form to correct errors or make changes.
Filing Deadline Amended returns must typically be filed within three years from the original return due date or within one year from the date the tax was paid, whichever is later.
Required Documentation Taxpayers must include supporting documentation, such as W-2s and 1099s, to substantiate any changes made on the amended return.
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