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Commonly Asked Questions about Oregon affidavit forms

Oregon Form 40X is a form used by Oregon residents to amend their state income tax return. It is used to correct errors or make changes to an existing return.
Use Form OR-40 if youre a full-year Oregon resident. Use Form OR-40-P if any ONE of the following is true: Youre a part-year resident. Youre filing jointly and one of you is a full-year Ore- gon resident and the other is a part-year resident.
Form OR-40N is an official document used by nonresidents to file their Oregon individual income tax return. Nonresidents are individuals who live outside of Oregon but have income sourced from within the state.
The affidavit must be signed before a notary.
If you need an extension of time to file and expect to owe Oregon tax, download Publication OR-40-EXT from our forms and publications page for instructions. Submit your payment electronically by selecting Return payment on Revenue Online.
2023 Form OR-40-P, Oregon Individual Income Tax Return for Full-year Residents, 150-101-055.
If the decedent died testate, their original last will and testament must be filed along with the affidavit and certified copy of their death certificate. The filing fee for a Small Estate affidavit is $124.00 in Oregon. The affidavit can be accessed here on the Oregon Judicial Branch website.
Form OR-19-AF is for nonresident owners who dont elect to join in a composite filing, are not exempt from withholding, and dont want the PTE to withhold tax on their behalf. Distributive income is generally the net taxable income or loss of a PTE.