Forms 40, 40s, And Instructions; Schedule Wfc And Instructions - 2006 Page 7
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31General Instructions for Forms 40S & 40
Step 1: Fill out your federal form.
Check the boxes
Complete your federal return first. Use the informa-
Filing status
tion from your federal return to complete your Oregon
return.
Check the box next to your filing sta-
1
–
5
Step 2: Select the appropriate form.
tus. Check the same filing status you
checked on your federal return. If you and your spouse
To decide which form to use, see page 4. Not everyone
don’t have the same residency status, you may file sep-
qualifies to file Form 40S (short form).
arate returns for Oregon as married filing separately
Form 40 filers. You must attach a copy (front and back)
even if you filed your federal return as married filing
of your federal Form 1040, 1040A, 1040EZ, 1040NR, or
jointly. For more information, see the top of page 4.
1040NR-EZ to your Oregon Form 40. Do not attach any
If you are married filing separately, fill in your
federal schedules. We may ask you for copies of sched-
spouse’s first name, last name (first four letters only),
ules or additional information later.
and Social Security number next to box 3. Do not fill in
See “What tax records do I need to keep?” on page 6.
your spouse’s name or Social Security number in the
heading of the return.
Step 3: Fill out the Oregon form.
If you are filing as head of household, fill in the name
of a person who qualifies you for head of household
Fiscal year filers only
filing status next to box 4. Please enter only one name.
Fiscal year filers must use Form 40. Write the ending
Exemptions
date of your fiscal year in the space provided. Write
Yourself and spouse. Check “Yourself”
“Fiscal year” in blue or black ink at the top of your
6a
&
6b
and other boxes that apply. If someone
return.
else can claim you as a dependent (even if they did
not), do not check “Yourself;” instead enter -0- in the
Name and address
total box on 6a unless you have a severe disability.
Type or clearly print your name, Social Security num-
Severely disabled. Did you have a severe disability
ber, date of birth, address, and daytime telephone
at the end of 2006? If so, you may claim an additional
number on your return. If the taxpayer died in 2006
exemption credit. This credit is different from the dis-
or 2007, please check the “deceased” box next to their
abled child credit. You may qualify for and claim the
name. If you are married filing separately, do not fill
severely disabled exemption even if someone else can
in your spouse’s name and SSN here, enter it on line
claim you as a dependent. You are considered to have a
3 instead.
severe disability if any of the following apply:
Social Security number (SSN). The request for your SSN
• You permanently lost the use of one or both feet, or
is authorized by Section 405, Title 42, of the United States
• You permanently lost the use of both hands, or
Code. You must provide this information. It will be used
• You’re permanently blind, or
to establish your identity for tax purposes only.
• You have a permanent condition that, without spe-
cial equipment or outside help, limits your ability
Individual Taxpayer Identification Number (ITIN). If
to:
the IRS issued you an ITIN because you don’t have
— Earn a living, or
a Social Security number, enter your ITIN wherever
— Maintain a household, or
your SSN is requested. If you don’t have an ITIN, you
— Transport yourself.
need to request one from the IRS. In this case, write
“applied for” wherever your SSN is requested. Do
Special equipment doesn’t include items such as eye-
not attach your ITIN application (federal Form W-7) to
glasses, contact lenses, ordinary crutches, or hearing
your Oregon tax return. For a copy of Form W-7, go to
aids. Deafness alone does not qualify.
the IRS website at , or call the IRS toll-free
You don’t qualify for this exemption if:
at 1-800-829-1040.
Date of birth. Enter the month, day, and year you were
• You have a temporary disability from an injury or
illness and are expected to recover, or
born. For example, “09/22/1976.”
Or, visit our website at
Form 40S and 40 instructions
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