INSTRUCTIONS: OREGON INDIVIDUAL INCOME TAX RETURN FOR PART-YEAR RESIDENTS (Form 40P)

Part-year Oregon residents file their income taxes using a form 40P. This document can be obtained on the website of the state of Oregon.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 1: Enter the dates of your residency in Oregon and the end date of your fiscal year.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 2: Give your name, date of birth and Social Security number. Provide the same information for your spouse if filing jointly.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 3: Enter your current mailing address and a telephone number. Indicate with a check mark if your previous year's return was filed under a different name or from a different address.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 4: Check the box next to the line from 1 to 5 which describes your filing status. Note all exemptions being claimed on lines 6a through 6e. Note your or your spouse's elderly or disabled status on line 7, as well as if you filed a federal form 8886 or an Oregon state form 24.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 5: Lines 8 through 39 require you to document income, adjustments, additions and subtractions for your total federally reported income in the column on the left and for Oregon only in the column on the right.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 6: Transfer line 38F from page one to line 39 at the top of page two.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 7: Lines 41 through 48 concern deductions and modifications to your income.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 8: Lines 49 through 52 provide instructions for computation of Oregon tax owed before credits are applied.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 9: Lines 53 through 58 concern nonrefundable credits.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 10: Lines 59 through 89 provide final instructions for computing your tax owed and any refund you are entitled to.

Oregon Individual Income Tax Return For Part-Year Residents 40P Step 11: Line 90 is for those who are owed a refund and wish to receive it through a direct deposit.