Instructions For Form 40n - Oregon Individual Income Tax Return For Nonresidents printable pdf download

Form 40N instructions

Use Form 40N if:

• A federal Form 1040 or 1040A prepared as if you had

filed “married filing separately.”

• You are a nonresident, or

• A copy of your joint Form 1040, 1040A, 1040EZ, or

• You are a nonresident filing a joint return and your

1040PC.

spouse is a full-year or part-year resident, or

• You meet the requirements as a special-case Oregon

If possible, mail both Oregon returns in the same enve-

resident (see page 4), or

lope. Do not staple the returns together.

• You meet the requirements as an Oregon resident in

If filing as head of household, enter the name of the

the military stationed outside Oregon (see page 4).

qualifying person from your federal return by box 4.

Fill out your federal return first, then your Oregon return.

You must attach a copy (front and back) of your federal

Exemptions

1040, 1040A, 1040EZ, 1040PC, or Telefile Tax Record to

your Oregon tax return. Don’t attach any federal sched-

Yourself and spouse. Check “Yourself”

6a & 6b

ules such as A, B, C, D, Form 2441, etc. Keep a com-

and other boxes that apply. If you can

plete copy of both your federal and state returns.

be claimed as a dependent on someone else’s return,

Also, keep all receipts, cancelled checks, statements

you can’t claim an exemption for yourself. Enter “0” on

and other records you used to prepare your return

line 6a.

for at least three years after you file your return. Save

Severely disabled. If you had a severe disability at the

records for property and investments you purchased for

end of 1998, you may claim an additional exemption

at least three years after you sell the property.

credit. You are considered to have a severe disability if

See the instructions on page 6 for “Fiscal year filers” and

any of the following apply:

the “Address section.”

• You permanently lost the use of one or both feet.

• You permanently lost the use of both hands.

Check the boxes

• You have a permanent condition that, without special

equipment or help, limits your ability to:

Filing status

— earn a living, or

— maintain a household, or

Check the box next to your filing status. Generally, you

— transport yourself.

must check the same filing status you checked on your

federal return.

Special equipment doesn’t include such items as glasses,

contact lenses, ordinary crutches, or hearing aids.

Exception: If you and your spouse don’t have the same

residency status, you may file separate returns for Oregon

You don’t qualify for this exemption if either of the fol-

even if you filed your federal return as married filing

lowing applies:

jointly. See page 36 to order the information circular,

• You have a temporary disability from an injury or ill-

“Married Persons Filing Separate Returns.”

ness and are expected to recover, or

How to file separate returns:

• Your condition keeps you from doing your former

work, but allows you to do other kinds of work with-

If you are married filing separately, enter your

out special equipment.

spouse’s name and Social Security number by box 3.

Don’t fill in your spouse’s name or Social Security num-

If you have a severe disability that is permanent, your

ber in the heading of the return.

physician must write a letter describing your disability.

Keep the letter with your permanent health records.

If you file separate returns for Oregon only, report

your own share of income and deductions. Also, report

Check the “Severely disabled” exemption box. If your

your share of any Oregon additions or subtractions. To

spouse qualifies, he or she may also claim this exemp-

figure your federal tax subtraction or itemized deductions,

tion. You and your spouse may also qualify for the credit

use the following formula:

for loss of use of limbs. See page 36 for taxpayer assis-

tance information.

Your share of federal AGI

Your percentage

(not to exceed 100%)

Joint federal AGI

Dependents. Enter the number of your children

Write “MFS for Oregon only” at the top of the Form 40N.

claimed as dependents and other dependents in

We prefer you use blue ink. Attach the following to both

box 6c. In most cases, you must claim the same number

Oregon returns:

of dependents as you claimed on your federal return.

Form 40N instructions/11

Instructions For Form 40n - Oregon Individual Income Tax Return For Nonresidents

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