Oregon State Tax Return

Oregon Individual Income Tax Provisions

States that chose to assess individual income tax to residents can chose one of three different methods regarding filing: Joint, combined, or a mixture of the two. Oregon uses a joint filing system, which adds the incomes from both spouses in a married couple, and taxes it based on a single amount, similar to the way the federal government taxes income. In Oregon, registered domestic partners are taxed the same as married couples according to the joint filing system used by the state.

The tax base at the state level is the resident's federal adjusted gross income, and many of the rules regarding which income is taxed are the same, though some major differences do occur in some areas.

Exemptions

The following sources of income are exempt from inclusion in the tax base as it related to state taxes:

• 9% of private, public, civil service, and military retirement/pension income if low-income and 62 or over
• Combat zone active duty military income, including that earned outside the state
• Social Security Benefits
• Lottery winnings of $600 Less per ticket
• Interest and dividends from U.S. Government Bonds

Deductions

Oregon has a standard deduction based on filing status: Single/Married filing single $2,080, Married filing jointly $4,160, and head of household $3,345. Additional deductions for taxpayers age 65+ or blind: Single/HOH $1,200, other filing statuses, $1,000. In addition to the standard deduction, taxpayers can take these additional state deductions for expenses:

• Logger and Construction worker's commuting costs
• Film Production Labor rebates
• Artist who make charitable art donations
• Contributions to an Oregon College Savings plan
• Federal Income Taxes up to $6,250
• Medical and dental expenses not included in a federal deduction for those over 62

2023 Oregon Tax Rates

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Oregon state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Oregon	Services Available
Preparation	Preparation of a state tax return for Oregon is available for $29.95.
E-File	E-File is available for Oregon.
Direct Deposit	Direct Deposit is available for Oregon.
Non-Resident Preparation	Non-resident OR state return's are available upon request.
Non-Resident E-File	E-Filing non-resident OR state returns is not available.
Filing Deadline	4/18/2023

OR Counties	OR Cities
Baker	Baker City, Bridgeport, Durkee, Haines, Halfway, Hereford, Huntington, Oxbow, Richland, Sumpter, Unity
Benton	Alsea, Blodgett, Corvallis, Monroe, Philomath
Clackamas	Beavercreek, Boring, Brightwood, Canby, Clackamas, Colton, Eagle Creek, Estacada, Gladstone, Government Camp, Lake Oswego, Marylhurst, Molalla, Mulino, Oregon City, Portland, Rhododendron, Sandy, Welches, West Linn, Wilsonville
Clatsop	Arch Cape, Astoria, Cannon Beach, Hammond, Seaside, Tolovana Park, Warrenton
Columbia	Clatskanie, Columbia City, Deer Island, Rainier, Saint Helens, Scappoose, Vernonia, Warren
Coos	Allegany, Bandon, Broadbent, Coos Bay, Coquille, Lakeside, Myrtle Point, North Bend, Norway, Powers
Crook	Paulina, Post, Powell Butte, Prineville
Curry	Agness, Brookings, Gold Beach, Langlois, Ophir, Port Orford, Sixes, Wedderburn
Deschutes	Bend, Brothers, La Pine, Redmond, Sisters
Douglas	Azalea, Camas Valley, Canyonville, Curtin, Days Creek, Dillard, Drain, Elkton, Gardiner, Glendale, Glide, Idleyld Park, Myrtle Creek, Oakland, Reedsport, Riddle, Roseburg, Scottsburg, Sutherlin, Tenmile, Tiller, Umpqua, Wilbur, Winchester, Winston, Yoncalla
Gilliam	Arlington, Condon, Mikkalo
Grant	Bates, Canyon City, Dayville, Fox, John Day, Kimberly, Long Creek, Monument, Mount Vernon, Prairie City, Ritter, Seneca
Harney	Burns, Crane, Diamond, Drewsey, Fields, Frenchglen, Hines, Lawen, Princeton, Riley
Hood River	Cascade Locks, Hood River, Mount Hood Parkdal, Odell
Jackson	Ashland, Butte Falls, Central Point, Eagle Point, Gold Hill, Jacksonville, Medford, Phoenix, Prospect, Rogue River, Shady Cove, Talent, Trail, White City
Jefferson	Ashwood, Camp Sherman, Culver, Madras, Terrebonne, Warm Springs
Josephine	Cave Junction, Grants Pass, Kerby, Merlin, Murphy, O'Brien, Selma, Wilderville, Williams, Wolf Creek
Klamath	Beatty, Bly, Bonanza, Chemult, Chiloquin, Crater Lake, Crescent, Crescent Lake, Dairy, Fort Klamath, Gilchrist, Keno, Klamath Falls, Malin, Merrill, Midland, Sprague River
Lake	Adel, Christmas Valley, Fort Rock, Lakeview, New Pine Creek, Paisley, Plush, Silver Lake, Summer Lake
Lane	Alvadore, Blachly, Blue River, Cheshire, Cottage Grove, Creswell, Culp Creek, Deadwood, Dexter, Dorena, Elmira, Eugene, Fall Creek, Florence, Junction City, Lorane, Lowell, Mapleton, Marcola, Noti, Oakridge, Pleasant Hill, Saginaw, Springfield, Swisshome, Thurston, Veneta, Vida, Walterville, Walton, Westfir, Westlake
Lincoln	Depoe Bay, Eddyville, Gleneden Beach, Lincoln City, Logsden, Neotsu, Newport, Otis, Otter Rock, Rose Lodge, Seal Rock, Siletz, South Beach, Tidewater, Toledo, Waldport, Yachats
Linn	Albany, Brownsville, Cascadia, Crabtree, Crawfordsville, Foster, Halsey, Harrisburg, Lebanon, Lyons, Mill City, Scio, Shedd, Sweet Home, Tangent
Malheur	Adrian, Arock, Brogan, Harper, Ironside, Jamieson, Jordan Valley, Juntura, Nyssa, Ontario, Riverside, Vale, Westfall
Marion	Aumsville, Aurora, Detroit, Donald, Gates, Gervais, Hubbard, Idanha, Jefferson, Keizer, Marion, Mehama, Mount Angel, Saint Benedict, Saint Paul, Salem, Scotts Mills, Silverton, Stayton, Sublimity, Turner, Woodburn
Morrow	Boardman, Heppner, Ione, Irrigon, Lexington
Multnomah	Bridal Veil, Corbett, Fairview, Gresham, Portland, Troutdale
Polk	Dallas, Falls City, Grand Ronde, Independence, Monmouth, Rickreall, Salem
Sherman	Grass Valley, Kent, Moro, Rufus, Wasco
Tillamook	Bay City, Beaver, Cloverdale, Garibaldi, Hebo, Manzanita, Nehalem, Neskowin, Netarts, Oceanside, Pacific City, Rockaway Beach, Tillamook, Wheeler
Umatilla	Adams, Athena, Cayuse, Echo, Helix, Hermiston, Meacham, Milton Freewater, Pendleton, Pilot Rock, Stanfield, Ukiah, Umatilla, Weston
Union	Cove, Elgin, Imbler, La Grande, North Powder, Summerville, Union
Wallowa	Enterprise, Imnaha, Joseph, Lostine, Wallowa
Wasco	Antelope, Dufur, Maupin, Mosier, Shaniko, The Dalles, Tygh Valley
Washington	Banks, Beaverton, Buxton, Cornelius, Forest Grove, Gales Creek, Gaston, Hillsboro, Manning, North Plains, Portland, Sherwood, Timber, Tualatin
Wheeler	Fossil, Mitchell, Spray
Yamhill	Amity, Carlton, Dayton, Dundee, Lafayette, McMinnville, Newberg, Sheridan, Willamina, Yamhill