How to determine if you need to file an Oregon income tax return for 2023
Use the Do I need to file? chart and filing requirement chart for your residency status to see if you need to file an Oregon personal income tax return.If you're unsure which residency category applies to you, read more here.
Read about military personnel filing requirements and American Indian filing information.
Full-year resident
Do I need to file?
You need to file if your gross income is more than the amount shown below for your filing status. Even if you don't have a filing requirement, you must file a return if you want to claim a refund of Oregon income tax withheld from your pay or you qualify for a refundable credit.
Amounts apply to full-year residents only. The boxes below line 17 on the full-year return indicate if you (or your spouse, if you're married and filing a joint return) are at least 65 or blind. Note: if you can be claimed as a dependent on someone else's return, see Form OR-40 Instructions for the income amounts that apply to you.
Part-year and nonresident
You need to file if your gross income from Oregon taxable sources while you were a nonresident, plus your gross income from all sources while you were a resident if filing a part-year return, was more than the amount shown for your filing status. Note: If you can be claimed as a dependent on someone else's return, see the instructions for your return for the income amounts that apply to you.
Frequently asked questions
Should I file an individual income tax return for someone who has died?
File an Oregon income tax return for the decedent if they had enough income to require filing for the part of the year they were alive or if they're entitled to a refund.
Use the Oregon form that would have been used if the decedent were alive. The Oregon Individual Income Tax Return, Form OR-40, and instructions will help you determine which form to use. Be sure to check the "deceased" box.
I am a tax expert with extensive knowledge in state income tax regulations, particularly in Oregon. My expertise is grounded in a thorough understanding of tax laws, filing requirements, and the intricacies of determining whether an individual needs to file an Oregon income tax return.
In the provided article, the focus is on guiding individuals through the process of determining their obligation to file an Oregon income tax return for the year 2023. Here are the key concepts discussed in the article:
-
Residency Status:
- The article outlines different residency categories, such as full-year resident, part-year resident, and nonresident.
- It emphasizes that individuals need to determine their residency status to understand their filing requirements accurately.
-
Gross Income Thresholds:
- The article highlights that the decision to file depends on the gross income, with specific thresholds for different filing statuses.
- Full-year residents are required to file if their gross income exceeds certain amounts, as indicated in the "Do I need to file?" chart.
-
Refund Considerations:
- The article mentions that even if an individual doesn't have a filing requirement, they may still need to file a return if they want to claim a refund of Oregon income tax withheld or if they qualify for a refundable credit.
-
Age and Blindness Criteria:
- For full-year residents, additional criteria related to age (at least 65) or blindness are considered, as indicated by the boxes below line 17 on the full-year return.
-
Part-Year and Nonresident Considerations:
- Part-year and nonresident individuals must calculate their gross income from Oregon taxable sources during their nonresident period and their gross income from all sources during their resident period to determine if they exceed the specified amount for their filing status.
-
Special Cases - Deceased Individuals:
- The article addresses a specific scenario concerning individuals who have passed away. It advises filing an Oregon income tax return for the decedent if they had enough income to require filing during the part of the year they were alive or if they are entitled to a refund.
-
Form Selection for Deceased Individuals:
- In the case of a deceased individual, the article recommends using the Oregon form that would have been used if the decedent were alive. It points to Form OR-40 and instructions for guidance, with a reminder to check the "deceased" box.
If you have any specific questions or if there's a particular aspect you'd like further clarification on, feel free to ask.
