Oregon Form 40SOregon Individual Resident Income Tax Return (Short)
Form 40S is the short version of Form 40. Form 40 or 40S must be included in all Oregon resident returns. Unlike Form 40, Form 40S has requirements that tax payers must meet in order to use it to file their Oregon returns. These requirements can be found in the Form 40S instructions. If you an Oregon resident who does not meet the requirements to file with Form 40S, you will by default need to file your return with Form 40.