The Miscellaneous Forms section contains additional Oregon forms and worksheets that may be required for certain tax situations. Most taxpayers will only need to complete these forms if a specific filing circumstance applies.
Program Entry
Oregon Return → Miscellaneous Forms
OR Form OR-VSI (Voluntary Self-Identification)
What Is It?
Form OR-VSI allows taxpayers to voluntarily provide demographic information to the Oregon Department of Revenue.
The information provided is used for statistical and research purposes and is not used to determine tax liability, refund amounts, or eligibility for credits and deductions.
When Would I Complete This Form?
Complete this form only if you choose to voluntarily provide the requested information.
How Does It Affect My Return?
This form does not affect:
- Oregon taxable income
- Oregon tax liability
- Refund amounts
- Credits or deductions
Participation is entirely optional.
Estimated Payment Vouchers
What Are They?
Estimated Payment Vouchers are used to make Oregon estimated tax payments for the next tax year.
Taxpayers may need estimated tax payments if they expect to owe Oregon tax and do not have enough withholding to cover their tax liability.
When Would I Use These Vouchers?
You may need estimated payments if you receive income such as:
- Self-employment income
- Investment income
- Rental income
- Retirement income with little or no withholding
- Pass-through business income
How Does It Affect My Return?
Completing this section generates Oregon estimated payment vouchers that can be used to make future tax payments.
Extension Payment Voucher
What Is It?
The Extension Payment Voucher is used when you need additional time to file your Oregon return and want to submit a payment with your extension.
Important Note
An extension gives you additional time to file your return, but it does not provide additional time to pay any tax due.
How Does It Affect My Return?
Any payment made with the extension is credited toward your Oregon tax liability and may reduce penalty and interest charges.
PLEASE NOTE: Oregon does not accept this form electronically. You may e-file your return but the Form 40-EXT must be printed and mailed to Oregon.
Form 24 - Oregon Like-Kind Exchanges/Involuntary Conversions
What Is It?
Form 24 is used to report certain:
- Like-kind exchanges
- Involuntary conversions
that require Oregon-specific reporting.
These transactions often involve property that has been exchanged, replaced, or converted as a result of events such as condemnation, destruction, theft, or other qualifying circumstances.
When Would I Complete This Form?
Complete this form if Oregon requires reporting of gain, loss, basis adjustments, or deferred gain related to a qualifying transaction.
How Does It Affect My Return?
Information reported on Form 24 may affect:
- Oregon taxable income
- Oregon gain or loss calculations
- Future basis calculations
- Depreciation adjustments
Form 243 - Statement to Claim a Refund Due a Deceased Person
What Is It?
Form 243 is used to claim an Oregon tax refund on behalf of a deceased taxpayer.
The form identifies the person legally entitled to receive a refund issued in the deceased taxpayer's name.
When Would I Complete This Form?
Complete Form 243 if:
- An Oregon refund is due to a deceased taxpayer; and
- The refund will be claimed by a surviving spouse, personal representative, or other eligible claimant.
How Does It Affect My Return?
Form 243 does not create a refund. Instead, it allows Oregon to issue an existing refund to the proper recipient.
Failure to include required documentation may delay the processing of the refund claim.
Notes
- Most taxpayers will not need every form listed in this section.
- Some forms require additional documentation or supporting schedules.
- Forms related to deceased taxpayers, property transactions, and estimated taxes should be completed carefully to avoid processing delays.
- Keep copies of any forms completed and submitted with your Oregon return.