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Oregon Form OR-40 (2025)

Your 2025 federal return, carried into Oregon as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.

Tax year 2025or-2025.1provisional figures

This is a hypothetical Oregon return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.

Federal — Form 1040

Total income0
Adjusted gross income0
Taxable income—
Total tax—

Oregon — Form OR-40

State income—
Taxable income—
Total tax—
Refund or amount owednot computed — not your resident state
Form OR-40 — Oregon Resident Income Tax Return
A working replica. Not an Oregon Department of Revenue form and not for filing.
Oregon Department of Revenue
Tax year 2025
Federal starting figure
Federal starting figure: blank
Additions
Additions: blank
Subtractions
Subtractions: blank
State income
State income: blank
Deduction
Deduction: blank
Exemptions
Exemptions: blank
Taxable income
Taxable income: blank
Tax before credits
Tax before credits: blank
Nonrefundable credits
Nonrefundable credits: blank
Total tax
Total tax: blank
Payments, refund and amount owed
not figured
This engine does not yet figure Oregon’s withholding, estimated payments or settlement. Form OR-40 has those lines; they are missing from this page, not from the form.
Worksheets and schedules behind these figures
Exemption credit
Exemption credit: blank
Federal tax cap
Federal tax cap: blank
Federal tax subtraction
Federal tax subtraction: blank
Social security subtraction
Social security subtraction: blank
Oregon Department of Revenue · Form OR-40 (2025)NOT AN OFFICIAL OREGON FORM OR-40HYPOTHETICAL RETURN — FILER DOES NOT LIVE IN OREGON

What this Oregon return is missing

  • Schedule OR-ASC additions (line 8), including other states' bond interesttoo low
    ORS 316.680(2) · the Schedule OR-ASC additions a filer has, at up to 9.9%; nil for a wage or retirement filer with no other-state municipal interest
  • Oregon itemized deductions (Schedule OR-A)too high
    ORS 316.695 · the excess of Oregon itemized deductions over the standard amount
  • Schedule OR-ASC subtractions (line 13)too high
    ORS 316.680(1) · U.S. government interest, the federal pension subtraction, tier 2 railroad benefits and the rest of the OR-ASC catalogue
  • The Oregon surplus "kicker" credit (line 32)too high
    ORS 291.349 · a percentage of the filer's 2024 Oregon liability, set after the biennium closes; nil in a year with no surplus
  • The severe disability exemption credit (lines 6a and 6b)too high
    ORS 316.085(3) · $256 for each severely disabled filer or spouse
  • The Oregon Kids Credit, the working family household and dependent care credittoo high
    ORS 315.204, 315.264 · up to $1,000 a qualifying child, refundable, below the income ceiling
  • The Oregon qualified business income reduced tax rate (Schedule OR-PTE-FY)too high
    ORS 316.043 · the difference between the ordinary rate and 7% or less on qualifying income
  • The $0 separate-filer standard deduction where a spouse itemizestoo low
    ORS 316.695(1) · $2,835 of deduction, at up to 9.9%; nil unless the filer is separate AND the spouse itemizes
  • Local transit, Metro and Multnomah County income taxestoo low
    ORS 267.385; Metro Code 7.05; MCC 11.500 · 1% of income above $125,000 in Metro and 1.5% above $125,000 in Multnomah County, on SEPARATE returns; nil outside those jurisdictions and nil on Form OR-40 itself
  • Interest on certain installment sales and Schedule OR-ASC tax recapturesdirection unknown
    ORS 314.302, 315.208 · the recaptured credit or deferred interest; nil for a filer with neither

What this Oregon return is not telling you

  • blankor40.base_start could not be figured.
  • blankor40.additions could not be figured.
  • blankor40.federal_tax_cap could not be figured.
  • blankor40.federal_tax_subtraction could not be figured.
  • blankor40.social_security_subtraction could not be figured.
  • blankor40.subtractions could not be figured.
  • blankor40.state_agi could not be figured.
  • blankor40.deduction could not be figured.
  • blankor40.exemptions could not be figured.
  • blankor40.taxable_income could not be figured.
  • blankor40.tax_before_credits could not be figured.
  • blankor40.exemption_credit could not be figured.
  • blankor40.nonrefundable_credits could not be figured.
  • blankor40.total_tax could not be figured.