In certain situations, Oregon allows taxpayers who filed a Married Filing Jointly (MFJ) federal return to file their Oregon return as Married Filing Separately (MFS).
This option is most commonly used when Oregon law requires spouses to report their income separately or when one spouse's Oregon tax situation differs significantly from the other spouse's.
Program Entry
Oregon Return → Basic Information → Change Filing Status from MFJ to MFS for State Purposes Only
When Would I Choose This Option?
You may need to change your filing status for Oregon purposes if:
- You filed a joint federal return, but Oregon requires you to file separately.
- You are filing an Oregon return that requires each spouse's income, deductions, credits, and tax attributes to be reported separately.
- You are following specific Oregon filing requirements that do not match the filing status used on your federal return.
This election should only be made when Oregon filing rules or your specific tax situation require it.
How Do I Change My Filing Status for Oregon Only?
To change the Oregon filing status from Married Filing Jointly to Married Filing Separately:
- Go to State
- Select the three horizontal dots (Edit)
- Select Basic Information
- Locate Change Filing Status from MFJ to MFS for State Purposes Only
- Select Begin
- Follow the prompts to complete the separate Oregon filing information
How Does This Affect My Return?
When filing Married Filing Separately for Oregon purposes:
- Each spouse reports their own income.
- Deductions may need to be allocated between spouses.
- Certain credits may be limited or calculated differently.
- Oregon taxable income may differ from the amounts reported on the federal joint return.
Because Oregon is no longer using the joint filing status for state purposes, additional calculations may be required to properly allocate income and deductions between spouses.
Notes
- Changing the filing status for Oregon does not change the federal filing status.
- The federal return remains filed as Married Filing Jointly.
- This option should only be selected when required by Oregon filing rules or the taxpayer's circumstances.
- Additional allocation worksheets and entries may be required when filing separately for Oregon purposes.