Oregon Taxes

Given in this article is a brief description of the tax structure and system of how the residents of the state of Oregon are taxed.

Oregon Income Tax

  • Taxpayers are divided into two broad categories – single and married.
  • Separate tax brackets exist for these two categories.
  • The rates for both categories remain the same but married taxpayers who file jointly the tax rates are doubled.
  • There are five tax brackets ranging from 5% to 11%.
  • Income tax returns have to be filed on or before the 15th of April each year or on the next working day if the 15th happens to fall on a weekend or a public holiday.
  • In the state of Oregon, the same statures and regulations are applied to “registered domestic partners” that are applied to regular married filers.

Oregon Sales Tax

  • Oregon does not impose sales tax of any sort.
  • There is a form which can be filled however, if a buyer purchases goods outside the state and brings them into Oregon to resell them.
  • In the same vein, there is no sales tax exemption certificate available in the state of Oregon.
  • If an Oregon resident works or shops in a state with sales tax then they should find out from that particular state for sales tax-related information.

Oregon Property Tax

  • The assessment of a major part of the property in Oregon is administered by County assessors.
  • The appraisals of particularly large industrial sites in certain counties are done by the Oregon Department of Revenue.
  • The responsibility of each individual county’s assessment role is given to each individual county assessor.
  • Personal belongings, household furnishings, automobiles, business inventories, orchards and crops are not subject to property tax.
  • In some special cases, “deferral of property taxes” is applicable to some citizens where the state pays the property tax.
  • In such a case, a lien is placed on the property and deferred lien fees are charged.

Oregon Estate and Inheritance Taxes

  • An inheritance tax is levied in Oregon on the value or the decedents’ estate.
  • If an estate which contains property continues to earn income or incurs expenses after the death of the decedent, an Oregon estate income return may have to be filed.
  • Information on all matters relating to taxation in the state of Oregon can be found on the official tax website of Oregon.

Prior Year "Form 40" Oregon Individual Income Tax Forms

2007 2008 2009 2010

Where to mail FEDERAL IRS Tax Forms within Oregon:

IRS Form If you ARE NOT enclosing a payment, use this address: If you ARE enclosing payment, use this address:
1040: Department of the Treasury
Internal Revenue Service
Fresno, CA  93888-0002
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
1040A: Department of the Treasury
Internal Revenue Service
Fresno, CA  93888-0015
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
1040EZ: Department of the Treasury
Internal Revenue Service
Fresno, CA  93888-0014
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704