INSTRUCTIONS: OREGON INDIVIDUAL INCOME TAX RETURN FOR NONRESIDENTS (Form 40N)
Those who derived income from Oregon as nonresidents use a form 40N to pay the state income tax owed. This document can be obtained from the website of the state of the Oregon.
Oregon Individual Income Tax Return For Nonresidents 40N Step 1: Enter the starting and ending dates of your residence in Oregon.
Oregon Individual Income Tax Return For Nonresidents 40N Step 2: Give the end date of your fiscal year if not filing on a calendar year basis.
Oregon Individual Income Tax Return For Nonresidents 40N Step 3: Enter your name, Social Security number and date of birth. Do the same for your spouse if filing a joint return.
Oregon Individual Income Tax Return For Nonresidents 40N Step 4: Enter your mailing address and telephone number. If you filed this form the previous year under a different name or from a different address, check the box where indicated.
Oregon Individual Income Tax Return For Nonresidents 40N Step 5: Indicate your filing status with a check mark. Do the same for all exemptions being claimed.
Oregon Individual Income Tax Return For Nonresidents 40N Step 6: If you or your spouse was blind or 65 or older, if you filed an extension, a federal form 8886 or a state form 24, indicate this on line 7.
Oregon Individual Income Tax Return For Nonresidents 40N Step 7: Document your income as instructed on lines 8 through 21. Enter your total income as reported federally in the first column and the Oregon income in the second column.
Oregon Individual Income Tax Return For Nonresidents 40N Step 8: Lines 22 through 30 through adjustments to income. Again, these should be documented for both your federal total and Oregon-only adjustments.
Oregon Individual Income Tax Return For Nonresidents 40N Step 9: Like 31 through 35 concerns additions, again with separate federal and Oregon columns.
Oregon Individual Income Tax Return For Nonresidents 40N Step 10: Lines 36 through 40 concern subtractions.
Oregon Individual Income Tax Return For Nonresidents 40N Step 11: Lines 41 through 50 concern deductions and modifications. Lines 51 through 53 direct you in computing Oregon tax owed. Credits and the final total owed are calculated in lines 54 through 89. If you wish to receive a refund as a direct deposit, enter your bank account information on line 90.
