Oregon State Income Tax Overview

Many states impose a state income tax on income earned from a source based in that states or on all income of residents of that state.  Oregon is one such state, where the Oregon Department of Revenue oversees collection of state income tax.

State income tax is a separate tax from the federal income tax imposes by the Internal Revenue Service (IRS).  Below are frequently asked questions related to Oregon state income tax.  Additional information about federal income tax is on our “Tax Relief” page.

Filing Requirements

Determination as to who must file an Oregon state income tax return depends largely on where you live and where they income you earn comes from.

Resident

If you lived in Oregon for 200 or more days during a calendar year or you otherwise maintain a home in Oregon, you are considered a resident of Oregon for that calendar year and you must pay Oregon state income tax on all income earned during that calendar year from all sources, even those based outside of Oregon.

If you are a resident of Oregon based on the above requirement, you must file an Oregon state income tax return if your gross income is more than the amount noted in the table below:

Filing status is:

Age:

Gross income is more than:

Single

Under 65

$5,340

65 or over

$6,540

Married/RDP filling joint return

Both under 65

$10,700

One 65 or over

$11,700

Both 65 or over

$12,700

Married/RDP filing separate return

Under 65

$5,340

65 or over

$6,340

Head of household

Under 65

$6,680

65 or over

$7,880

Qualifying widow(er)

Under 65

$7,440

65 or over

$8,440

In addition, you must file an Oregon state income tax return if you must file a federal income tax return or you had state income tax withheld from wages earned from an Oregon source and you want a refund of that money.

Part-Year Resident

If you lived in Oregon for less than 200 days during a calendar year, you are considered a part-year resident of Oregon.  During the portion of the year when you lived in Oregon, Oregon will impose state income tax on all of you income earned from all sources.  During the portion of the year when you lived outside of Oregon, Oregon will impose state income tax on only the income you earned from an Oregon source.

If you are a part-year resident of Oregon based on the above requirement, you must file an Oregon state income tax return if your gross income is more than the amount noted in the table below:

Filing status is:

Age:

Gross income is more than:

Single

Under 65

$1,980

65 or over

$3,180

Married/RDP filling joint return

Both under 65

$3,960

One 65 or over

$4,960

Both 65 or over

$5,960

Married/RDP separate return

If spouse/RDP claims standard deduction

Under 65

$1,980

65 or over

$2,980

If spouse/RDP itemizes deductions

Any

$0

Head of household

Under 65

$3,185

65 or over

$4,385

Qualifying widow(er)

Under 65

$3,960

65 or over

$4,960

In addition, you must file an Oregon state income tax return if you had state income tax withheld from wages earned from an Oregon source and you want a refund of that money.

Non-Resident

If you lived outside of Oregon for the entire year but earned income from an Oregon source, Oregon will impose state income tax on only the income earned from that Oregon source.

Tax Rate

Oregon applies a marginal tax rate of up to 11% as outlined in the table below.

Taxable Amount

Single

Married

Tax Rate:
Less than $3,100 Less than $6,200 5%
Over $3,100 but no more than $7,750 Over $6,200 but no more than $15,500 7%
Over $7,750 but no more than $125,000 Over $15,500 but no more than $250,000 9%
Over $125,000 but no more than $250,000 Over $250,000 but no more than $500,000 10.8%
Over $250,000 Over $500,000 11%

Due Date

Your Oregon state income tax return must be filed by April 15 each year, or if April 15 falls on a weekend or holiday, the first non-holiday business day after April 15.  If you need additional time to file your state income tax return, you can file an automatic six-month extension so long as you request it before April 15.

Even if you receive an extension, remember that the extension only applies to the filing date of your return.  If you owe a tax liability, you must still make an estimated payment of tax owed by the original April 15 filing date.  Oregon will charge a penalty and interest on any unpaid tax liability.

Tax Preparation Assistance

If you need help completing your state income tax return for Oregon or you otherwise have tax questions, you should speak with a tax attorney by calling the number at the top of this page.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.