Oregon asks whether this is the first time you have used your Social Security Number (SSN) on an Oregon tax return. This question helps the Oregon Department of Revenue correctly establish and maintain taxpayer records.
If this is the first Oregon return filed using the SSN, Oregon may require additional information to verify the taxpayer's identity.
Program Entry
Oregon Return → Basic Information → Is This Your First Time Using This SSN?
When Should I Answer Yes?
Answer Yes if:
- You have never filed an Oregon tax return using this SSN before.
- You recently received an SSN and this is the first Oregon return being filed with that number.
- Oregon has not previously processed a return using this SSN.
If filing a joint return, answer the question separately for the taxpayer and spouse, if applicable.
When Should I Answer No?
Answer No if:
- You have previously filed an Oregon tax return using this SSN.
- Oregon has already processed a return under this SSN in a prior year.
What Information Is Needed If I Answer Yes?
If this is the first time using the SSN on an Oregon return, Oregon requires the taxpayer to enter the previous identification number used on Oregon returns.
This may include a previously assigned taxpayer identification number that was used before obtaining the SSN.
How Does This Affect My Return?
Answering this question helps the Oregon Department of Revenue:
- Update taxpayer records.
- Associate prior Oregon filing history with the new SSN.
- Avoid delays in processing the return.
- Ensure any prior tax records are correctly linked.
Notes
- This question is asking whether the SSN has previously been used on an Oregon tax return, not whether the SSN has been used for federal tax purposes.
- If you answer Yes, be prepared to provide any prior identification number used on Oregon returns.
- Enter the information exactly as shown on your Social Security card and prior Oregon tax records.
- Providing incorrect information may delay processing of the return.