2025 Form OR-40 Oregon Individual Income Tax Return for Full-year Residents Page 1 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Fiscal filers only: Year-end date (MM/DD/YYYY) 00462501010000 / / / / / / 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue Amended return. If amending for an NOL, tax year the NOL was generated: NOL tax year (YYYY) Calculated with “as if” federal return Short-year tax election First name Extension filed Form OR-24 Form OR-243 Federal Form 8379 Federal Form 8886 Disaster relief Initial Last name Space for 2-D barcode—do not write in box below Date of birth (MM/DD/YYYY) Social Security number (SSN) First time using this SSN (see instructions) Applied for ITIN Deceased Spouse first name Initial Spouse date of birth (MM/DD/YYYY) Spouse last name Spouse SSN First time using this SSN (see instructions) Applied for ITIN Deceased Current mailing address City State ZIP code Country Phone Filing Status (check only one box) 1. Single 2. Married filing jointly 3. Married filing separately (enter spouse information above) 4. Head of household (with qualifying dependent) 5. Qualifying surviving spouse Clear form

00462501020000 / / / / / / 2025 Form OR-40 Page 2 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue 6b. Credits for your spouse

6a. Credits for yourself Check boxes that apply:

6d. Total number of dependent children with a qualifying disability (see instructions) 6e. Total exemptions. Add lines 6a through 6d

Last name SSN Note: Reprint page 1 if you make changes to this page. Exemptions .........................................................................................................................................................................................6a. ..................................................................................................................................................................................6b. Regular Severe disability Someone else can claim you as a dependent Check boxes that apply: Regular Severe disability Someone else can claim your spouse as a dependent Dependents List your dependents in order from youngest to oldest. If you have more than three dependents, complete Schedule OR-ADD-DEP. Include the schedule with your return. Dependent 1: First name Initial Dependent 1: Last name Dependent 1: Date of birth (MM/DD/YYYY) Dependent 1: SSN Code * Child with a qualifying disability Dependent 2: First name Initial Dependent 2: Last name Dependent 2: Date of birth (MM/DD/YYYY) Dependent 2: SSN Code * Child with a qualifying disability Dependent 3: First name Initial Dependent 3: Last name Dependent 3: Date of birth (MM/DD/YYYY) Dependent 3: SSN Code * Child with a qualifying disability *Dependent relationship code (see instructions). 6c. Total number of dependents ................................................................................................................................................................ 6c. ..............................................................................6d. ................................................................................................................................ Total 6e. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

00462501030000 , , , , 0 0 0 0 , , , , 0 0 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 2025 Form OR-40 Page 3 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue

You were: 17a.

Last name SSN Note: Reprint page 1 if you make changes to this page. Taxable income 7. Federal adjusted gross income from federal Form 1040, 1040-SR, or 1040-NR, line 11a; or 1040-X, line 1C (see instructions)............................................ 7. 8. Total additions from Schedule OR-ASC, line A5........................................................ 8. 9. Income after additions. Add lines 7 and 8.................................................................. 9. Subtractions 10. 2025 federal tax liability (see instructions) ............................................................ 10. 11. Social Security amount on federal Form 1040 or 1040-SR, line 6b......................... 11. 12. Oregon income tax refund included in federal income ............................................ 12. 13. Total subtractions from Schedule OR-ASC, line B7 ................................................ 13. 14. Total subtractions. Add lines 10 through 13 ............................................................ 14. 15. Income after subtractions. Line 9 minus line 14....................................................... 15. Deductions 16. Oregon itemized deductions. Enter your Oregon itemized deductions from Schedule OR-A, line 23. If you are not itemizing your deductions, enter 0.............. 16. 17. Standard deduction. Enter your standard deduction ............................................. 17. 65 or older 17b. Blind Your spouse was: 17c. 65 or older 17d. Blind Standard deductions Single $2,835 Married filing jointly $5,670 Married filing separately $2,835 or $0 Qualifying surviving spouse $5,670

Head of household $4,560 See instructions if you or your spouse are age 65 or older, blind, or can be claimed as a dependent on someone else’s return, or are married filing separately. 18. Enter the larger of line 16 or 17 ................................................................................ 18. 19. Oregon taxable income. Line 15 minus line 18. If line 18 is more than line 15, enter 0.......................................................................................................... 19. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

00462501040000 , , 0 0 , , , , , , 0 0 0 0 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 2025 Form OR-40 Page 4 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue 20. Tax (see instructions)

Check the appropriate box if you’re using an alternative method to calculate your tax:

20a. Schedule OR-FIA-40

21. Interest on certain installment sales 22. Total tax recaptures from Schedule OR-ASC, line C5 23. Total additions to tax. Line 21 plus line 22 24. Total tax before credits. Add lines 20 and 23

........................................... 26. ........................................ 27. ....................................................... 28. .......................................................................................................... 29. ................................... 25.

Last name SSN Note: Reprint page 1 if you make changes to this page. Oregon tax ................................................................................................ 20. 20b. Worksheet FCG 20c. Schedule OR-PTE-FY ......................................................................... 21. .............................................. 22. ............................................................... 23. .......................................................... 24. Standard and carryforward credits 25. Exemption credit. If the amount on line 7 is $100,000 or less, multiply your total exemptions on line 6e by $256. Otherwise, see instructions 26. Political contribution credit. See limits in instructions 27. Total standard credits from Schedule OR-ASC, line D16 28. Total standard credits. Add lines 25 through 27 29. Tax minus standard credits. Line 24 minus line 28. If line 28 is more than line 24, enter 0 30. Total carryforward credits used this year from Schedule OR-ASC, line E9. Line 30 can’t be more than line 29 (see Schedule OR-ASC instructions) ................ 30. 31. Tax after standard and carryforward credits. Line 29 minus line 30......................... 31. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

00462501050000 , , , , 0 0 0 0 , , 0 0 , , 0 0 , , , , 0 0 0 0 , , , , 0 0 0 0 , , 0 0 , , 0 0 , , , , 0 0 0 0 , , 0 0 2025 Form OR-40 Page 5 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue 32. Enter your kicker amount (see instructions). If you elect to donate your kicker to the State School Fund, enter 0 and see line 55 ............................................... 32. ....... 33. ..................................................... 34.

....................................................................... 38. ........................................ 39. ........................... 40.

................................................................................................ 41.

Last name SSN Note: Reprint page 1 if you make changes to this page. Oregon surplus (kicker) Payments and refundable credits 33. Oregon income tax withheld. Include a copy of your Forms W-2 and 1099 34. Prior-year refund applied as estimated payment 35. Estimated tax payments for 2025. Include all estimated payments, including any extension payment, that you made by April 15, 2026 (see instructions). Do not include the amount on line 34 ...................................................................... 35. 36. Estimated tax payments from Schedule OR-K-1, line 20 (PTE owner payment from Form OR-19—see instructions) ....................................................................... 36. ................................................................... 37. 37. Earned income credit (see instructions) 38. Oregon Kids Credit (see instructions) 39. Total refundable credits from Schedule OR-ASC, line F7 40. Total payments and refundable credits. Add lines 32 through 39 Tax to pay or refund 41. Overpayment of tax. If line 31 is less than line 40, you overpaid. Line 40 minus line 31 42. Net tax. If line 31 is more than line 40, you have tax to pay. Line 31 minus line 40................................................................................................ 42. 43. Penalty and interest for filing or paying late (see instructions)................................. 43. ......................... 44. 44. Interest on underpayment of estimated tax. Include Form OR-10 Exception number from Form OR-10, line 1 44a. Check box if you annualized: 44b. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

00462501060000 , , , , 0 0 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , 0 0 , , , , 0 0 0 0 2025 Form OR-40 Page 6 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue

45. Total penalty and interest due. Add lines 43 and 44

................................................ 45. 46. Net tax including penalty and interest. Line 42 plus line 45 .................................................. This is the amount you owe. 46. 47. Overpayment less penalty and interest. Line 41 minus line 45 ...............................................................This is your refund. 47.

............................................. 48.

....................... 49.

51. Higher education savings plan deposits from Schedule OR-529, line 5 . 52. Total. Add lines 48 through 51. Line 52 can’t be more than your refund on line 47 .................................................................................................. 53. Net refund. Line 47 minus line 52 .................................... This is your net refund. 53.

......... 55a.

Last name SSN Note: Reprint page 1 if you make changes to this page. Tax to pay or refund (continued) 48. Amount from line 47 you want to apply as a payment of your 2026* estimated tax (*to a later year if filing after 1/15/2027) 49. Charitable checkoff donations from Schedule OR-DONATE, line 30 50. Political party $3 checkoff ........................................................................................ 50. Party code: 50a. You 50b. Spouse ................. 51. ..... 52. Direct deposit 54. For direct deposit of your refund, see instructions. Check the box if the final deposit destination is outside the United States: Type of account: Account information: Checking or Routing number Account number Savings Kicker donation 55. If you elect to donate your kicker to the State School Fund, check this box. Complete the kicker worksheet in the instructions and enter the amount here............................................................. This election is irrevocable. 55b. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

00462501070000

X X / / / / / / 2025 Form OR-40 Page 7 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue

Last name SSN Note: Reprint page 1 if you make changes to this page. Sign here. Under penalty of false swearing, I declare that the information in this return and any attachments is true, correct and complete. Your signature Date (MM/DD/YYYY) Spouse signature Date (MM/DD/YYYY) Signature of preparer other than taxpayer X Date (MM/DD/YYYY) Preparer phone Preparer license number Preparer first name Initial Preparer last name Preparer address City State ZIP code Signing this return does not grant your preparer the right to represent you or make decisions on your behalf. For more information, see the instructions for Form OR-AUTH-REP on our website. Important: Include a copy of your federal Form 1040, 1040-SR, 1040-X, or 1040-NR. We may adjust your return without it. Make your payment • Online: You can make a payment at www.oregon.gov/dor. • By mail: Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Don’t mail cash. Write “2025 Form OR-40,” your daytime phone, and the last four digits of your SSN or ITIN on the payment. Mailed with Form OR-40: Send the payment in the same envelope with your return. Don’t use a payment voucher. Mailed without Form OR-40: Use a payment voucher. See the instructions for Form OR-40-V. Mail your return • Non-2-D barcode. If the large 2-D barcode box on the first page of this form is blank: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940. — Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930. • 2-D barcode. If the large 2-D barcode box on the first page of this form is filled in: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14720, Salem OR 97309-0463. — Mail refund and no-tax-due returns to: Oregon Department of Revenue, PO Box 14710, Salem OR 97309-0460. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

00462501080000 2025 Form OR-40 Page 8 of 8 150-101-040 (Rev. 09-18-25, ver. 01) Oregon Department of Revenue Last name SSN Note: Reprint page 1 if you make changes to this page. Amended statement. Complete this section only if you’re amending your 2025 return or filing with a new SSN. If filing an amended return, use this space to explain what you’re changing. Include the return line numbers and the reason for each change. If your filing status has changed, explain why. Include all supporting forms and schedules when you file your amended return, even if you haven’t changed anything on them. If filing with a new SSN, enter your former identification number. • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.