2018 Instructions for Short Form 540NR California Nonresident or Part-Year Resident Income Tax Return. References in these instructions are to the Internal Revenue Code $40: $45: $50: $55: $60: Married/RDP filing jointly, head of household or qualifying widow(er) $60: $70: $80: $90: $100: $110: Use Schedule OR-FIA-40-N to calculate your average Oregon farm income, if you are a nonresident. You will need copies of your original or amended Oregon income tax returns for tax years 2018, 2019, and 2020 to fig-ure your tax on OR-FIA-40-N. If your return was adjusted, use the taxable income and tax from the adjustment. You 2021 Publication OR-40-FY, Oregon Income Tax Full-Year Resident Forms and Instructions, 150-101-040-1 2021 Oregon Income Tax Form OR-40 Instructions Full-year Resident Check out our online services Revenue Online is a secure online portal that provides access to your tax account at any time. You can: • Check the status of your refund. More about the Oregon Form 40N Nonresident. We last updated Oregon Form 40N in January 2022 from the Oregon Department of Revenue. This form is for income earned in tax year 2021, with tax returns due in April 2022. We will update this page with a new version of the form for 2023 as soon as it is made available by the Oregon government. For plan years beginning before 2021, the applicable minimum percentage is 90% and the applicable maximum percentage is 110%. The 25-year average segment rates for plan years beginning in 2017 and 2018 were published in Notice 2016-54, 2016-40 I.R.B. 429 and Notice 2017-50, 2017-41 I.R.B. 280, respectively. File the 2018 return for calendar year 2018 and fis-cal years beginning in 2018 and ending in 2019. If the return is for a fiscal year or a short tax year (less than 12 months), fill in the tax year space at the top of the form. Note: Form N-40 for 2018 may also be used if: (1) the trust or estate has a tax year of less than 12 Oregon Adjustments for Form 40N and Form 40P Filers 2021 Schedule OR-ASC, Oregon Adjustments for Form OR-40 Filers, 150-101-063 Clear form 2021 Schedule OR-ASC-NP Oregon Department of Revenue Oregon Adjustments for Form OR-40-N and Form OR-40-P Filers Page 1 of 5 • Use UPPERCASE letters. 2018 STATE TAX CHANGES Taxpayers may now donate all or a portion of their income tax refund to the Pediatric Cancer Research Fund. See Pages 23 and 45 for additional information. The use tax instructions were revised for Line 25 of the PA-40. Additional businesses are required to withhold sales tax on internet purchases Refund returns claiming a property tax credit: P.O. Box 3385, Jefferson City, MO 65105-3385 Monday to Friday, 9 am to 4 pm, except District holidays. Connect With Us. 1101 4th Street, SW, Suite 270 West, Washington, DC 20024. Phone: (202) 727-4829. Fax: (202) 442-6890. TTY: 711. Ask the Chief Financial Officer. Agency Performance. OTR Language Access and Translations. Step 4: Income Line instructions. The following instructions are for lines 8-30, Form 40N or 40P, if not fully explained on the form. You may round off cents to the nearest whole dollar. For example, $12.15 becomes $12 and $233.50 becomes $234. The forms have two columns for figures. These lines are used to compare the portion of your federal If you use Form FIA-40, Oregon Farm Income Averaging for Full-Year Residents, to calculate your tax, enter the tax amount from Form FIA-40, line 22, on Form 40, line 29. Check box 29b labeled "Form FIA-40." Inc