As a noncitizen immigrant who lives and/or works in Oregon, you may need to pay Oregon state taxes on your income, just like citizens of Oregon do. However, you may use an ITIN instead of a Social Security number for identification.
Since not everyone is eligible for a Social Security number, the IRS offers the ITIN as an alternative. The DOR also uses ITINs to identify taxpayers who don’t have Social Security numbers.
In this Remitly guide, we’ll explain how to file your Oregon taxes with an ITIN.
How to file your Oregon taxes with an ITIN
Oregon taxes provide funds for a variety of services and projects in Oregon. Some of these benefit immigrants and U.S. citizens, like maintaining infrastructure and funding public schools. As a result, noncitizen immigrants pay Oregon state income tax.
Filing your tax return correctly and on time will allow you to contribute to your community while also avoiding penalties, fines, and other consequences. Read on to learn how to get your Oregon tax return filed.
Oregon tax filing requirements for ITIN holders
In Oregon, your residency status and income determine whether you need to file an income tax return. The state establishes different filing requirements for residents, part-year residents, and nonresidents. Let’s take a look at each category.
Residents
If you consider Oregon your permanent home, maintain a residence there, and spend at least 200 days in the state during the tax year, you are likely an Oregon resident. Oregon usually considers people who temporarily move away, but then return, as Oregon residents.
For tax purposes, a residence is a home you own, rent, or live in for free.
Oregon bases the income thresholds for tax filing requirements on its standardized deduction, a fixed amount that the state allows you to deduct from your income.
State laws increase the deduction size for individuals aged 65 and older and for blind people using a point system. You receive one point for each of these:
- You are aged 65 years or older
- You are blind
- You’re filing jointly, and your spouse is aged 65 or older
- You’re filing jointly, and your spouse is blind
With that in mind, here are the 2023 tax-year gross income thresholds for each filing status:
- Single with 0 points: $7,305
- Single with 1 point: $8,505
- Single with 2 points: $9,705
- Married, filing jointly with 0 points: $14,605
- Married, filing jointly with 1 point: $15,605
- Married, filing jointly with 2 points: $16,605
- Married, filing jointly with 3 points: $17,605
- Married, filing jointly with 4 points: $18,605
- Married, filing separately with 0 points: $7,305
- Married, filing separately with 1 point: $8,505
- Married, filing separately with 2 points: $9,705
- Head of household with 0 points: $9,165
- Head of household with 1 point: $10,365
- Head of household with 2 points: $11,565
- Qualifying surviving spouse with 0 points: $10,180
- Qualifying surviving spouse with 1 point: $11,180
- Qualifying surviving spouse with 2 points: $12,180
If your gross income exceeds the amount listed beside your tax filing status, you’ll typically need to file an Oregon state income tax return.
Part-year residents
If you moved your permanent residence into or out of Oregon during the tax year, you’ll likely be considered a part-year resident. Oregon residents who lived in a foreign country for part of the tax year will also usually file as part-year residents.
Whether you’ll need to pay Oregon state taxes on your income will depend on how much you made and your filing status. Here are the guidelines for the 2023 tax year:
- Single: $2,605
- Married, filing jointly: $5,210
- Married, filing individually with your spouse claiming the standard deduction: $2,605
- Married, filing individually with your spouse itemizing deductions: $0
- Head of household: $4,195
- Qualifying surviving spouse: $5,210
You’ll typically need to file an Oregon income tax return if you earned more than the amount corresponding to your filing status.
Nonresidents
In Oregon, you’re a nonresident if you earned income from a source in the state, you’re a resident of another state, or you either don’t have a residence in the state or you spent fewer than 200 days in your Oregon residence.
Certain military personnel from Oregon and Oregon residents who lived out of the country for the entire tax year will also typically be considered nonresidents.
The income guidelines for nonresidents are the same as those for part-year residents. Refer to the income list in the part-year resident section to determine if you need to pay Oregon state tax on your income.
Getting ready to file
To prepare to file your Oregon income tax return, gather:
- Your completed federal tax return for the current year
- Your ITIN (and the ITINs for your spouse and/or dependents)
- W-2 forms from your employer
- 1099 forms
- Your routing and bank account numbers to have your refund directly deposited or to pay Oregon taxes owed via direct debit
- Your driver’s license or state-issued ID (and your spouse’s, if filing jointly) if you intend to file electronically
If you haven’t completed your federal tax return yet, do so before you work on your Oregon return. Our guides on where to file taxes and filing taxes in the U.S. for the first time will help you get started.
What form to file
Which form you’ll file for your Oregon taxes depends on your residency status. If you’re a:
- Resident: File Form OR-40
- Part-year resident: File Form OR-40-P
- Nonresident: File Form OR-40-N
When completing the form, enter your ITIN number in the field that requests your Social Security number. If you applied for ITIN and haven’t received it, leave the field blank and check the box that says “Applied for ITIN.”
Filing options
You can file your Oregon tax return in a few ways, including:
- By mail: One option is to print the tax form, complete it yourself, and then mail it to the DOR. There are different addresses for people who owe income tax payments and those who either have a zero balance or receive a refund. You can find both here under personal taxes.
- Free e-file: Most taxpayers can electronically file through Oregon’s Revenue Online site for free. Visit this page to get started.
- E-file with third-party software: Third-party software programs allow you to electronically file an Oregon income tax return for a fee. Some offer tools that can make filing your taxes easier. Check out the list of approved third-party software to explore your options.
- Tax professional: A knowledgeable Oregon tax professional can provide you with advice, answer your questions, and complete your return. Some can file your completed return electronically, while others will print and mail in your return. Use this tool to find a tax professional in your area.
Even if you plan to file by mail or electronically through Revenue Online or a third-party program, talking to a tax professional can still be beneficial. Having a professional review your return can reduce the risk of errors and ensure that you don’t miss out on deductions that may lower the amount of taxes you owe or increase the size of your refund.
Important 2024 tax deadlines for Oregon residents
For the 2023 tax year, the Oregon income tax filing deadline is April 15, 2024.
If you file an extension on your federal tax return, you also automatically receive an extension in Oregon. Usually, your tax return with an extension will be due on October 15, 2024.
Keep in mind that an extension doesn’t give you more time to pay taxes owed. It only extends the return due date. You still need to pay your tax due by April 15, 2024. Visit this page to learn how to pay your taxes on time to avoid penalties and interest.
More tax resources for Oregon
If you have lingering questions about filing your Oregon taxes or need assistance filing your return, these resources may be helpful.
Oregon Department of Revenue website
The official website of the DOR offers detailed instructions and frequently asked question pages to help you file your return. In addition, you can find tools for tracking your refund and completing tax forms on the site.
Oregon tax preparation assistance site
Depending on your income, you may qualify for free tax preparation assistance in Oregon. Visit this page on the official Oregon state government website for information about free tax prep programs.
Washington County Cooperative Library Services
The Washington County Cooperative Library Services’ tax page provides links to free tax prep services, tax guides, and commonly used tax forms.
What is a Social Security Number (SSN)
SSNs are unique nine-digit numbers.
The Social Security Administration issues Social Security numbers for U.S. citizens and some noncitizens to identify them in the U.S. Social Security system.
In addition, the Internal Revenue Service (IRS), the Oregon Department of Revenue (DOR), and other government agencies have adopted Social Security numbers as identification numbers in their systems.
Eligibility requirements for getting an ITIN
To receive an ITIN from the IRS, you must:
- Not be eligible for a Social Security number
- Have a reason for needing an ITIN, such as paying taxes
- Be one of:
- A nonresident alien who must file a tax return
- A U.S. resident alien who must file a tax return
- A dependent or spouse of a U.S. citizen, resident alien, or nonresident alien visa holder
- A nonresident alien who wants to claim a tax treaty benefit
- A nonresident alien student, professor, or researcher who must file a tax return or claim an exemption
If you’re unsure whether you’re eligible for an ITIN, the IRS interview tool can help you find out.
How to apply for an ITIN
To request an ITIN, complete Form W-7, Application for IRS Individual Taxpayer Identification Number. Then, submit the form by mail or in person at a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center.
Because it may take up to 7 weeks for the IRS to process your request, apply as early as possible. Read our guide on how to get an ITIN for more information and tips on how to complete the application.