2014 oregon form-2026

The document provides detailed instructions for filing Oregon income tax returns for part-year residents and nonresidents using Forms 40P and 40N for the tax year 2014. It outlines important deadlines, eligibility for various credits, residency definitions, and the process for electronic filing. Key changes include the discontinuation of automatic mailing of forms starting in 2015, encouragement to file electronically for faster refunds, and specific guidelines on deductions and modifications applicable to Oregon tax law. The document also includes information on penalties for late filing and payment, as well as taxpayer assistance resources.

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