Submitting OR 40-N

https://bit.ly/itpor40-n

Created Feb 19, 2026; updated March 17, 2026

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This website is updated for the 2025 tax year (Jan-Dec 2025) for tax forms due April 15, 2026

Created Feb 11, 2026

Sprintax State PDF

After you have paid the fee to Sprintax, you will download a PDF containing the Oregon 40-N and any supporting schedules and documents prepared by Sprintax. You will need to print a copy of the 1040-NR (pages 1 & 2) that is part of the federal.pdf.

The default name for the Oregon return will be "state.pdf." 

I suggest you name it "2025 OR 40-N.pdf"

Keep it in a folder that will be backed up. Name the folder "U.S. Personal Income Tax Returns." Create a subfolder for the tax year, e.g. Tax Year 2025 and store all documents and files used for preparing the tax forms

Please SCAN through the entire document to become familiar with what is there. In addition to the actual Oregon tax return are filing instructions and many pages that answer common questions asked after the forms are prepared.

You will come to a page that looks similar to this page in the federal PDF but it will say Oregon Tax Return.

Preparing for Submission: Oregon 40-N and supporting Documents

NOTE: If you’re self-employed (for example, you are an independent contractor) and do business in Multnomah, Clackamas, or Washington counties, you may need to file Form 2025 OR-TM.

See demonstration video. (This video uses old version of the Oregon 40. Adapt as needed.)

See Oregon's instructions for OR-40-N (2025), page 34, "Before you file," for complete instructions about how to order your documents for submission.

Do not staple or attached the pages of the documents together.

Place them in the following order.

• Tax documents sent to you:

  • W-2 (Copy 1 or 2 - state, city, local) from all employers

    • • W-2C (corrected W-2) if one was produced by your employer

    • 1042-S all received (if any)

      • Any 1099 that shows Oregon State Tax withheld.

• Your Oregon 40-N and any support schedules and documents prepared by you or your tax preparation service (for example, Sprintax)

  • OR-40N (or OR-40 or OR-40P) (signed, page 10)

    • You MAY have the following support schedules

    • Schedule OR-A (if completed)

    • Schedule OR-ASC-NP (if completed) 

    • If your return includes schedules not listed above, see 2025 Oregon filing instructions, page 27-28 for more assembly information and a full list of Oregon forms. Search for "Assemble your Oregon Return"

  • Federal 1040-NR, pages 1, 2 (signed, page 2), 

    • NOTE: don't send the forms marked "copy"

    • Include any of the schedules that are part of your 1040-NR.

      • IRS Schedules 1, 1-A - IF they were produced as part of your federal return. (see list above) 

The forms can be folded and placed into an envelope. If you use a 9" x 12" envelope, you won't need to fold them.

Tax Due: If your Oregon return shows you owe additional Oregon tax

Paying by debit or credit card or "EFT" (electronic funds transfer from your bank)

See "Payments" at the Oregon Department of Revenue for more information. Select "Personal Income Tax" from the list.

Paying by check

If paying by check, enclose the check (personal or bank check) or money order with your Oregon return for the amount owed. Make the check payable to the Oregon Department of Revenue. On your check, write your social security number, the tax year and the tax return number (for example 2025 OR 40-N).

If you are sending the payment separately, use Form OR-40-V, Oregon Individual Income Tax Payment Voucher, 150-101-172 https://www.oregon.gov/DOR/forms/FormsPubs/form-or-40-v_101-172.pdf. The voucher is at the bottom of page 1. Don't send all of page 1. See the line of dashes where you cut the page.  

Signing the OR-40-N and 1040-NR

Sign the documents with blue or black ink. Do not use markers or gel pens.

Sign and date the OR-40-N on page ten in the designated signature space. 

Sign and date the 1040-NR on page two in the designated signature space. 

How to Submit your Oregon Personal Tax Return

Options for Submitting your Tax Forms

• In-person delivery to the Oregon Department of Revenue

• Sending to Oregon Department of Revenue by USPS

• Sprintax is not able to e-file the Oregon 40-N. 

In-Person to the Oregon Department of Revenue

• You can personally deliver your return to the Oregon Department of Revenue (ODR)

  • Take a physical copy and hand it to an employee

    • The employee will date-stamp the first page, make a copy and give you the copy as proof of delivery.

    • No cost

    • See delivery addresses below

Oregon Department of Revenue (Google Maps)

• 800 NE Oregon St, Ste 505

• Portland, OR 97232

• +1 971 673 0700

Hours: Mon-Fri, 8am to 5pm, closed for lunch 12-12:30PM

Addresses for sending Oregon 40-N by USPS (Mailing)

Mailing Address for State of Oregon Forms

There are four Oregon Department of Revenue addresses on page 10 of the OR 40-N in the section "Mail your return" at the bottom of the page.

Here are instructions for how to decide which address to use: 

Step 1: See page 1 of the OR 40-N, upper right corner labeled "Space for 2-D barcode."  

If the square is empty, your form is "Non-2-D barcode"

If the square has a barcode, your form is "2-D barcode"

Step 2: See page 9, Line 71. 

If there is an amount due on line 71, you have a "tax-due" return.  

If there is no amount due on line 71, you have a "refund or no-tax-due" return.

Step 3: See the addresses at the bottom of page 10 of the OR 40-N. They are listed in this order:

1. Non-2-D barcode, tax due

2. Non-2-D barcode, refund or no-tax due

3. 2-D barcode,         tax due

4. 2-D barcode,         refund or no-tax due

Go to Sending tax returns by USPS 

for the rest of the information about sending your Oregon 40-N by USPS.