Forms 40, 40s, And Instructions; Schedule Wfc And Instructions - 2006 Page 4
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31• You have Oregon additions or subtractions other
Exceptions for married persons when each spouse has
than the federal tax subtraction (the most common
a different residency status:
ones are listed on the return), or
• Full-year resident and part-year resident. You may file
• You are an Oregon resident in the military, living in
separate Oregon returns. If you file separate returns
Oregon, claiming the subtraction for military active
for Oregon, you must use the married filing separate-
duty pay, or
ly status. The full-year resident will file Form 40, and
• You itemize deductions on your Oregon return, or
the part-year resident will file Form 40P. If you choose
• You are married filing separately and your spouse is
to file a joint return for Oregon, use Form 40P.
itemizing deductions, or
• Full-year resident and nonresident. You may file sep-
• You are a nonresident alien, as defined by federal
arate Oregon returns. If you file separate returns for
law, who lived in Oregon the entire year, or
Oregon, you must use the married filing separately
• You owe penalty or interest, or
status. The full-year resident will file Form 40, and
• You want to apply all or part of your refund to your
the nonresident will file Form 40N. If you choose to
2007 estimated tax.
file a joint return for Oregon, use Form 40N.
Use Form 40P if any ONE of the following is true:
• Part-year resident and nonresident. You may file sep-
• You are a part-year resident, or
arate Oregon returns. If you file separate returns for
• You are filing jointly and one spouse is a full-year
Oregon, you must use the married filing separately
Oregon resident and one is a part-year resident, or
status. The part-year resident will file Form 40P, and
• You are filing jointly and both spouses are part-year
the nonresident will file Form 40N. If you choose to
Oregon residents, or
file a joint return for Oregon, use Form 40N.
• You qualified as an Oregon resident living abroad
Need more information? Download the publication
for part of the year.
Married Persons Filing Separate Returns from our web-
Use Form 40N if any ONE of the following is true:
site, or to order it, see page 40.
• You are a nonresident, or
• You are a special-case Oregon resident (see above),
What form do I use?
or
• You and your spouse are filing jointly and one (or
Use Form 40S if ALL of the following are true:
both) of you is a nonresident, or
• You are a full-year Oregon resident, and
• You meet the military personnel nonresident require-
• Your income is only from wages, unemployment,
ments explained below, or
taxable interest, ordinary dividends, fellowship
• You qualified as an Oregon resident living abroad
grants, and taxable scholarships not used to pay for
for the entire year.
housing, and
Forms 40P and 40N are included in the Part-Year Resi-
• You claim the standard deduction on your return,
dent and Nonresident booklet. Download the booklet
and
from our website, or to order it, see page 40.
• Your Oregon taxable income is less than $100,000,
and
Military personnel
• You do not have pension or annuity income or IRA
distributions, and
Residents stationed in Oregon. If you are an Oregon
• You do not owe penalty or interest, and
resident stationed in Oregon, file Form 40. If you were
• You did not pay estimated tax during the year.
or have been on active duty (Title 10) for 90 consecu-
Use Form 40 if BOTH of the following are true:
tive days or more at any time after September 11, 2001,
• You are a full-year Oregon resident, and
you may qualify for special benefits. See “Need more
• You cannot use Form 40S.
information?” on the top of page 5.
Use Form 40 if any ONE of the following is true:
Residents stationed outside Oregon. If you meet the
requirements for special-case Oregon residents or Ore-
• You received Social Security, pension, or annuity
gon residents living abroad on page 3, file Form 40N
income, or
from the Part-Year Resident and Nonresident booklet. File
• You used taxable scholarship income for housing
Form 40 if you don’t meet the listed requirements.
expenses and you qualify for the Oregon subtrac-
tion, or
Nonresidents stationed in Oregon. Oregon does not
• You paid or should have paid estimated tax during
tax your military pay while you are stationed in Ore-
the year, or
gon. File Form 40N if you or your spouse had income
from other Oregon sources, or to claim a refund of
• You have adjustments to income on your federal tax
return, such as alimony or IRA deductions, or
Oregon tax withheld from your military pay.
4
General information
Have questions? Need forms? See page 40.
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