State of Oregon

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Department of Revenue: Personal Income Tax

Personal Income Tax Forms & Instructions     

Introduction   2004 Tax Year   1998 Tax Year   
Forms and Instructions   2003 Tax Year   1997 Tax Year   
2008 Tax Year   2002 Tax Year   1996 Tax Year   
2007 Tax Year   2001 Tax Year   1995 Tax Year   
2006 Tax Year   2000 Tax Year   1994 Tax Year   
2005 Tax Year   1999 Tax Year   To order other Oregon forms   

Introduction

Which Oregon tax form do I file? We've got some easy to understand guidelines to assist you on choosing the correct Oregon tax form.

NOTE: All forms can be downloaded as blank, fillable forms, and can be completed online (sorry, can't file them online). Use the Tab key or the cursor to navigate the fillable form once it is open. Please review the Fill-in Forms Instructions for detailed instructions.

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Forms and Instructions

(The following forms are not specific to a particular tax year.)

Annual Certification for Farmworker Housing Credit, 150-101-163 (6-02)
[Form]

Application for Settlement Offer, 150-101-157 (3-08) [Forms and instructions]

Change of Address/Name, 150-800-735 (3-08)
[Form]

Claim of Right Income Repayments, Worksheet CR, 150-101-168 (12-07)
[Form]

Crop Donation Tax Credit, 150-101-240 (12-07) [Form]

Declaración de Condición Financiera para Individuos, 150-860-009-5 (4-08) [Form]

Employee´s Substitute Wage and Tax Statement (Substitute W-2), 150-206-005 (5-04) [Form]

Exempt Income Schedule for Enrolled Members of a Federally Recognized American Indian Tribe, 150-101-687 (12-06) [Form]

Financial Statement, 150-101-159 (2-08) [Form]

Form 24, Like-Kind Exchanges/Involuntary Conversions, 150-800-734 (12-07) [Form]

Form 243, Claim to Refund Due a Deceased Person, 150-101-032 (3-08) [Form]

Low Income Caregiver Credit, 150-101-024 (12-07) [Form]

Oregon Amended Schedule and Instructions (for all open years), 150-101-061 (form) and 150-101-062 (instructions) (10-07) [Form and Instructions]

Request for Doubtful Liability Relief, 150-101-093 (12-04) [Form]

Solicitud de Revisión de Deudas, Dudosas, 150-101-093-5 (12-04)
[Form]

Statement of Financial Condition for Individuals, 150-860-009 (4-08) [Form]   [Spanish version]

Tax Information Authorization and Power of Attorney for Representation, 150-800-005 (12-06) [Form]

Transfer Notice for Certain Credits (tax year 2007 or later), 150-101-179 (12-07) [Form]

Schedule AP Apportionment of Income for Corporations and Partnerships, 150-102-171
[Instructions and Link to Form]

2008 Tax Year

Form 40-ESV Estimated Tax for Tax Year 2008, 150-101-026
[Form]   [Instructions]

Withholding on Real Property Conveyances (Forms OR-18, 40-WE, 40-CW, and TPV)
[Form and Instructions]

Form OR-19, Pass-Through Entity Withholding, 150-101-182
[Form and Instructions]

2007 Tax Year

Form 40 (Full-Year Resident Long Form)
[Form]   [Instructions for Forms 40S and 40]

Form 40S (Full-Year Resident Short Form)
[Form]   [Instructions for Forms 40S and 40]

Form 40N (Nonresident Form)
[Form]   [Instructions for Forms 40N and 40P]

Form 40P (Part-Year Resident Form)
[Form]   [Instructions for Forms 40N and 40P]

Form 40-ESV Estimated Tax for Tax Year 2007, 150-101-026
[Form]   [Instructions]

Form 40-EXT Automatic Extension for Individuals, 150-101-165
[Form and Instructions]   [Additional Info.]

Form 40-V Payment Voucher for Income Tax for Tax Year 2007, 150-101-172
[Form]

Form 10 Underpayment of 2007 Oregon Estimated Tax, 150-101-031
[Form and Instructions]

Form 65 Oregon Partnership Return of Income, 150-101-065
[Form and Instructions]

Form 90R Oregon Elderly Rental Assistance, 150-545-002
[Form and Instructions]

Form OC, Oregon Composite Return, 150-101-154
[Form and Instructions]

Farm Income Averaging
Farm Liquidation Long-Term Capital Gain Tax Rate, Worksheet FCG, 150-101-167

Oregon Affidavit for a Nonresident Owner in a Pass-Through Entity, 150-101-175
[Form]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries, 150-101-025
[Form and Instructions]

Schedule MPC Mobile Home Park Closure, 150-101-178
[Form]

Schedule OR-A Oregon Adjustments for Form 40 Filers, 150-101-063
[Form]

Schedule OR-A-N/P Oregon Adjustments for Form 40N and Form 40P Filers, 150-101-064
[Form]

Schedule WFC Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
[Form]

Schedule WFC-N/P Oregon Working Family Child Care Credit for Part-Year Residents and Nonresidents, 150-101-170
[Form]

Form WFC-DP Verification of Disabled Parent or Guardian for Oregon Working Family Child Care Credit, 150-101-177
[Form]

Package B, 150-101-451

2006 Tax Year

Form 40 (Full-Year Resident Long Form)
[Fillable Form]   [Instructions for Forms 40S and 40]

Form 40S (Full-Year Resident Short Form)
[Fillable Form]   [Instructions for Forms 40S and 40]

Form 40N (Nonresident Form)
[Fillable Form]   [Instructions for Forms 40N and 40P]

Form 40P (Part-Year Resident Form)
[Fillable Form]   [Instructions for Forms 40N and 40P]

Form 40-V Payment Voucher for Income Tax for Tax Year 2006
[Form]

Farm Income Averaging
Farm Liquidation Long-Term Capital Gain Tax Rate, Worksheet FCG, 150-101-167

Form 10 Underpayment of 2006 Oregon Estimated Tax, 150-101-031
[Fillable Form and Instructions]

Form 40-ESV Estimated Tax for Tax Year 2006
[Form]   [Instructions]

Form 40-EXT Automatic Extension for Individuals, 150-101-165
[Fillable Voucher and Instructions]   [Additional Info.]

Form 65 Oregon Partnership Return of Income, 150-101-065
[Fillable Form and Instructions]

Form 90R Oregon Elderly Rental Assistance, 150-545-002
[Form and Instructions]

Form EF Individual Income Tax Declaration for Electronic Filing, 150-101-339
[Fillable For   m]

Oregon Affidavit for a Nonresident Owner in a Pass-through Entity
[Form]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries, 150-101-025
[Form and Instructions]

Package B, 150-101-451

Schedule AP Apportionment of Income for Partnerships, 150-101-171
[Fillable Form and Instructions]

Oregon Composite Return, 150-101-154
[Form and Instructions]

Schedule MH Involuntary Move of a Mobile Home, 150-101-176
[Fillable Form]

Schedule WFC Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
[Fillable Form]

Schedule WFC-N/P Oregon Working Family Child Care Credit for Part-Year Residents and Nonresidents, 150-101-170
[Fillable Form]

2005 Tax Year

Form 40-V Estimated Tax for Tax Year 2005
[Fillable Form]   [Instructions]

Form 40S (Full-Year Resident Short Form)
[Fillable Form]   [Forms 40S and 40 Instructions]

Form 40 (Full-Year Resident Long Form)
[Fillable Form]   [Forms 40S and 40 Instructions]

Form 40N (Nonresident Form)
[Fillable Form]   [Forms 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Fillable Form]   [Forms 40N and 40P Instructions]

Form 40-V Payment Voucher for Income Tax for Tax Year 2005
[Form]

Form 40-EXT Automatic Extension for Individuals, 150-101-165
[Fillable Voucher and Instructions]   [Additional Info.]

Schedule WFC Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
[Fillable Form]

Schedule WFC-N/P Oregon Working Family Child Care Credit for Part-Year Residents and Nonresidents, 150-101-170
[Fillable Form]

Form 10 Underpayment of 2005 Oregon Estimated Tax, 150-101-031
[Fillable Form and Instructions]

Form EF Individual Income Tax Declaration for Electronic Filing, 150-101-339
[Fillable Form]

Schedule MNR Multiple Nonresident Return, 150-101-154
[Form and Instructions]

Form 65 Oregon Partnership Return of Income, 150-101-065
[Fillable Form and Instructions]

Schedule AP Apportionment of Income for Partnerships, 150-101-171
[Fillable Form and Instructions]

Form 90R Oregon Elderly Rental Assistance, 150-545-002
[Form and Instructions]

Farm Income Averaging
Farm Liquidation Long-Term Capital Gain Tax Rate, Worksheet FCG, 150-101-167

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries, 150-101-025
[Form and Instructions]

Limit on Itemized Deductions Worksheet, 150-101-611

Disability Certification, 150-101-057
[Form]

Package B, 150-101-451 (2.7 MB pdf)

2004 Tax Year

Form 40ES Estimated Tax for Tax Year 2004
[Form]   [Instructions]

Form 40S (Full-Year Resident Short Form)
[Fillable Form]   [Form 40 and 40S with Instructions]

Form 40 (Full-Year Resident Long Form)
[Fillable Form]   [Form 40 and 40S with Instructions]

Form 40N (Nonresident Form)
[Fillable Form]   [Form 40N and 40P with Instructions]

Form 40P (Part-Year Resident Form)
[Fillable Form]   [Form 40N and 40P with Instructions]

Form 40-V Oregon Income Tax Payment Voucher, 150-101-172
[Fillable Voucher]

Form 40-EXT Automatic Extension for Individuals, 150-101-165
[Fillable Voucher and Instructions]   [Additional Info.]

Schedule WFC Oregon Working Family Child Care Credit for Full-Year Residents, 150-101-169
[Fillable Form]

Schedule WFC-N/P Oregon Working Family Child Care Credit for Part-Year Residents and Nonresidents, 150-101-170
[Fillable Form]

Form 10 Underpayment of 2004 Oregon Estimated Tax, 150-101-031
[Fillable Form and Instructions]

Form EF Individual Income Tax Declaration for Electronic Filing, 150-101-339
[Fillable Form]

Schedule MNR Multiple Nonresident Return, 150-101-154
[Fillable Form and Instructions]

Form 65 Oregon Partnership Return of Income, 150-101-065
[Fillable Form and Instructions]

Schedule AP Apportionment of Income for Partnerships, 150-101-171 (12-04)
[Fillable Form and Instructions]

Form 90R Oregon Elderly Rental Assistance, 150-545-002
[Form and Instructions]

Farm Income Averaging
Farm Liquidation Long-Term Capital Gain Tax Rate, Worksheet FCG, 150-101-167

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries, 150-101-025
[Form and Instructions]

Limit on Itemized Deductions Worksheet, 150-101-611

Package B, 150-101-451 (1.9 MB pdf)

2003 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40-EXT Automatic Extension for Individuals
[Fillable Form and Instructions]   [Additional Info.]

Schedule WFC Oregon Working Family Child Care Credit for Full-Year Residents
[Form]

Schedule WFC-N/P Oregon Working Family Child Care Credit for Part-Year Residents and Nonresidents
[Form]

Form 10 Underpayment of 2003 Oregon Estimated Tax
[Form and Instructions]

Form EF Individual Income Tax Declaration for Electronic Filing
[Form]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form and Instructions]   [Fillable Form and Instructions]

Schedule AP Apportionment of Income for Partnerships, 150-101-171 (12-03)
[Form and Instructions]

Form 90R Oregon Elderly Rental Assistance
[Form and Instructions]

Farm Income Averaging
Farm Liquidation Long-Term Capital Gain Tax Rate, Worksheet FCG

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

Form 40ES Estimated Tax for Tax Year 2003
[Form]   [Instructions]

2002 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40-EXT Automatic Extension for Individuals
[Fillable Form and Instructions]   [Additional Info.]

Form 10 Underpayment of 2002 Oregon Estimated Tax
[Form and Instructions]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form and Instructions]   [Fillable Form]

Form 90R Oregon Elderly Rental Assistance
[Form and Instructions]

Farm Income Averaging
Farm Liquidation Long-Term Capital Gain Tax Rate, Worksheet FCG

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

2001 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 2001 Oregon Estimated Tax
[Form and Instructions]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Fillable Form]   [Instructions]

Form 90R Oregon Elderly Rental Assistance
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

2000 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 2000 Oregon Estimated Tax
[Form and Instructions]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Fillable Form]   [Instructions]

Form 90R Oregon Elderly Rental Assistance
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

1999 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 1999 Oregon Estimated Tax
[Form and Instructions]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Fillable Form]   [Instructions]

Form 90R Oregon Elderly Rental Assistance
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

Oregon Deferral of Reinvested Capital Gain
[Form]

1998 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Fillable Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Fillable Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 1998 Oregon Estimated Tax
[Form]   [Instructions]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 90R Oregon Elderly Rental Assistance
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

Oregon Deferral of Reinvested Capital Gain
[Form]

1997 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 1997 Oregon Estimated Tax
[Form]   [Instructions]

Schedule MNR Multiple Nonresident Return
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Instructions]

Form 90R Oregon Elderly Rental Assistance
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form and Instructions]

Oregon Deferral of Reinvested Gain
[Form]

1996 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form) (43K)
[Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 1996 Oregon Estimated Tax
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form]   [Instructions]

Oregon Deferral of Reinvested Gain
[Form]

1995 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Form 40N and 40P Instructions]

Form 10 Underpayment of 1995 Oregon Estimated Tax
[Form]   [Instructions]

Form 65 Oregon Partnership Return of Income
[Form]   [Instructions]

Oregon Depreciation Schedule For Individuals, Partnerships, Corporations, and Fiduciaries
[Form]   [Instructions]

1994 Tax Year

Form 40S (Full-Year Resident Short Form)
[Form]   [Form 40 and 40S Instructions]

Form 40 (Full-Year Resident Long Form)
[Form]   [Form 40 and 40S Instructions]

Form 40N (Nonresident Form)
[Form]   [Form 40N and 40P Instructions]

Form 40P (Part-Year Resident Form)
[Form]   [Form 40N and 40P Instructions]

To order other Oregon forms

To order other Oregon forms not available on the Internet, please call our Tax Help Unit at (503) 378-4988. If you are calling within Oregon you can use the toll-free number: 1-800-356-4222. Or send form 150-800-390, Forms and Publications Order to: Forms, Oregon Department of Revenue, PO Box 14999, Salem, OR 97309-0990.