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Go to our website to download the forms, contact us to order either form, or file electronically through Revenue Online at .oregon.gov/dor.
2021 Form OR-40-P, Oregon Individual Income Tax Return for Full-year Residents, 150-101-055.
Nonresidents. Youre a nonresident if your permanent home is outside of Oregon and youll use Form OR-40-N. Youre also considered a nonresident if all the following are true (special-case Oregon residents): Youre an Oregon resident who maintained a permanent home outside Oregon the entire year.
Go to our website to download the forms, contact us to order either form, or file electronically through Revenue Online at .oregon.gov/dor.
You typically must file an amended return within three years from the original filing deadline, or within two years of paying the tax due for that year, if that date is later.
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2021 Form OR-40-N, Oregon Individual Income Tax Return for Full-year Residents, 150-101-048.
If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1 December 31).

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