According to Oregon Instructions for Form OR-40, you determine if you are required to file an income tax in Oregon based on the chart below. The chart can also be found in the Oregon state income tax instructions.
For Oregon Residents:
The information below is based on the number of boxes that are checked on the state return. One box is checked if the taxpayer/spouse is age 65 or older and the other box is checked if the taxpayer/spouse is blind. There may be up to four boxes selected on your return if your filing status is Married Filing Jointly. If your gross income is greater than the amount corresponding to your filing status and boxes checked, you are required to file an Oregon state tax return.
| Filing Status | 0 boxes | 1 Box | 2 Boxes | 3 Boxes | 4 Boxes |
| Single | $7,935 | $9,135 | $10,335 | ||
| Married filing Joint | $15,865 | $16,865 | $17,865 | $18,865 | $19,865 |
| Married filing Separate | $7,935 | $8,935 | $9,935 | ||
| Head of Household | $9,950 | $11,150 | $12,350 | ||
| Qualifying Surviving Spouse | $11,060 | $12,060 | $13,060 |
Note: If you are being claimed as a dependent on another taxpayer’s return, your filing threshold is $1,350.
Part-Year and Nonresidents:
- Single - $2,835
- Married Filing Jointly - $5,670
- Married Filing Separately
- if spouse claims standard deduction - $2,835
- if spouse itemizes deductions - $0
- Head of Household - $4,560
- Qualifying surviving spouse - $5,670
- Dependent - $1,350
Can I file a different filing status than my federal return?
Oregon requires that you use the same filing status that you used on your federal income tax return. An exception to this rule is for married persons. If you are a resident of Oregon and your spouse is a nonresident, you can file separate Oregon returns.
Additional Information
Is my military income taxable to Oregon?
How do I deduct the military spouse's income on the Oregon return?