The Payments section is used to report certain payments and credits that may reduce your Oregon balance due or increase your Oregon refund.
Many Oregon withholding amounts are automatically transferred from federal forms such as Forms W-2, 1099, and certain Oregon schedules. This section is primarily used to enter payments or carryforwards that are not automatically calculated elsewhere on the return.
Program Entry
Oregon Return → Payments
State Refund Applied to Next Year's Return
If your Oregon return results in a refund, you may choose to apply all or part of that refund to your next year's Oregon tax return instead of receiving the amount as a refund.
Enter the amount you want applied to your 2026 Oregon return.
Note: The amount entered cannot exceed the refund available on the return. If there is a balance due or the amount entered exceeds the available refund, the amount will not transfer to the Oregon return.
Oregon 529 College Savings Plan
Select Begin to enter information related to Oregon's 529 College Savings Plan.
Information entered in this section may affect Oregon credits or other Oregon tax calculations associated with qualifying 529 plan contributions.
Prior-Year Refund Applied as Estimated Payment
Enter any Oregon refund from the prior year that was elected to be applied to the current year's Oregon tax liability.
This amount is treated as an estimated tax payment made toward the current year's Oregon return.
Estimated Tax Payments from Schedule OR-K-1
Enter any Oregon estimated tax payments reported to you on Schedule OR-K-1.
A Schedule OR-K-1 is issued by certain pass-through entities, such as:
- Partnerships
- S Corporations
- Limited Liability Companies (LLCs) taxed as partnerships or S corporations
- Trusts and estates
In some situations, the pass-through entity may make Oregon tax payments on behalf of its owners, shareholders, partners, or beneficiaries. These payments may be reported on Schedule OR-K-1 and can generally be claimed on your Oregon return as a payment.
When entering this amount:
- Review your Schedule OR-K-1 carefully.
- Enter only the Oregon estimated tax payment amount reported on the schedule.
- Do not include withholding, credits, or other tax benefits unless specifically identified as an estimated tax payment.
Because Schedule OR-K-1 can report many different Oregon tax items, taxpayers should review all Oregon attachments provided by the entity to ensure amounts are entered correctly.
How Does This Affect My Return?
Payments entered in this section may:
- Reduce the amount of Oregon tax owed.
- Increase an Oregon refund.
- Apply a current refund to next year's tax return.
- Claim estimated tax payments made on your behalf by a pass-through entity.
Notes
- Oregon withholding from Forms W-2 and 1099 is generally transferred automatically from the federal return.
- Prior-year refunds applied to the current year should match the amount elected on the prior year's Oregon return.
- Schedule OR-K-1 payments should be entered only if they are reported as estimated tax payments by the entity.
- Keep copies of all Forms W-2, Forms 1099, Schedule OR-K-1, and other Oregon tax documents used to support the payments claimed on the return.