According to Oregon Instructions for Form OR-40, you must first determine your filing status, whether you are age 65 or older and/or blind and for married persons, if you and your spouse meet either one of these situations and indicate on line 19 of your OR-40 the number of boxes checked. You must also see if your gross income exceeds the amount allowed for your situation. You can follow the chart below to determine if you have to file an Oregon return.
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.
|2 Boxes||3 Boxes||4 Boxes|
|Married filing Joint||$14,605||$15,605||$16,605||$17,605||$18,605|
|Married filing Separate||$7,305||$8,305||$9,305|
|Head of Household||$9,165||$10,365||$11,565|
Note: If you are being claimed as a dependent on another taxpayer’s return, your filing threshold is $1,250.
Part Year and Nonresidents:
- Single - $2,605
- Married Filing Jointly - $5,210
- Married Filing Separately
- if spouse claims standard deduction - $2,605
- if spouse itemizes deductions - $0
- Head of Household - $4,195
- Qualifying Widow(er) - $5,210
- Dependent - $1,250
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.