Forms 40, 40s, And Instructions; Schedule Wfc And Instructions - 2006 Page 3
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31Important reminders
Credit card payments. The department accepts credit
Federal law. Oregon is tied to the federal definition of
card payments for 2006 current year taxes, 2007 esti-
taxable income.* Oregon will automatically adopt any
mated taxes, and any prior year tax balances due. See
future federal law changes to the definition of taxable
page 11.
income.
Direct deposit. The Department of Revenue can
* Exception: The domestic production activities deduction
deposit your refund directly into your account at most
from the federal return is not allowed on the Oregon return.
banks or other financial institutions. For direct depos-
If you claimed this deduction on your federal return, you
it, contact your bank to make sure your deposit will be
will have an addition on your Oregon tax return. See page
accepted and to get your correct routing and account
25.
numbers. The Department of Revenue is not respon-
Filing extension. Use Form 40-EXT to get an automatic
sible if your bank rejects your deposit. If it does, we
six-month extension to file your 2006 Oregon return.
will issue a paper check. See page 34.
See page 5.
Direct debit not available. Oregon does not allow
Use blue or black ink. Please use blue or black ballpoint
electronic funds withdrawal (direct debit) from your
ink for easier reading and faster processing. Equipment
checking or savings account to pay your Oregon tax.
used to scan documents cannot read gel ink or certain
This option is available through the Internal Revenue
Service to pay federal tax, but not for Oregon tax. If
colors, especially red, and using them could delay the
you have any questions please call us.
processing of your return.
General information
• You are a part-year resident if you moved into or
What income does Oregon tax?
out of Oregon during 2006. You are not a part-year
resident if:
An Oregon resident is taxed on all income, including
— You temporarily moved out of Oregon, or
income from outside the state. A nonresident of Ore-
gon is taxed only on income from Oregon sources.
— You moved back to Oregon after a temporary
absence.
Residency
Special-case Oregon residents. If you are an Oregon
resident and you meet all of the following conditions,
Am I a resident, a nonresident, or a part-year resident?
you are considered a nonresident for tax purposes.
The following will help you decide.
• You are an Oregon resident who maintained a per-
• You are a full-year Oregon resident, even if you live
outside Oregon, if all of the following are true:
manent home outside Oregon the entire year, and
— You think of Oregon as your permanent home,
• You did not keep a home in Oregon during any part
and
of 2006, and
— Oregon is the center of your financial, social, and
• You spent less than 31 days in Oregon during 2006.
family life, and
Note: A recreational vehicle (RV) is not considered a
— Oregon is the place you intend to return to when
permanent home outside of Oregon.
you are away.
• You are still a full-year resident if:
Oregon residents living abroad. Usually you are
— You temporarily moved out of Oregon, or
considered a nonresident if you qualify for the fed-
— You moved back to Oregon after a temporary
eral earned income exclusion or housing exclusion for
absence.
United States residents living abroad.
You may also be considered a full-year resident if you
spent more than 200 days in Oregon during 2006 or
Filing status
you are a nonresident alien, as defined by federal law.
Generally, you must use the same filing status for your
• You are a nonresident if your permanent home was
outside Oregon all year.
Oregon and federal returns.
Or, visit our website at
Important reminders
3
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