Oregon Return Mailing Addresses

The Oregon Department of Revenue uses different mailing addresses for paper individual income tax returns depending on whether the return contains a 2-D barcode and whether the return shows a refund/no tax due or a balance due. Taxpayers should use the address provided in the applicable 2025 Oregon return instructions.

Standard Paper Returns Without a 2-D Barcode

1. Returns Claiming a Refund or Showing No Tax Due

If your paper Oregon individual income tax return does not contain a 2-D barcode and you are claiming a refund or have no tax due, mail the return to:

• Oregon Department of Revenue
  PO Box 14700
  Salem, OR 97309-0930

2. Returns With a Payment

If your paper return does not contain a 2-D barcode and you are mailing the return with a payment, mail the return and payment to:

• Oregon Department of Revenue
  PO Box 14555
  Salem, OR 97309-0940

Payment Only (Form OR-40-V)

If you are mailing an Oregon individual income tax payment without your tax return, use Form OR-40-V, Oregon Individual Income Tax Payment Voucher.

Mail the voucher and payment to:

• Oregon Department of Revenue
  PO Box 14950
  Salem, OR 97309-0950

Important Filing Reminders

• Make checks, money orders, or cashier's checks payable to the Oregon Department of Revenue.
• Write the tax year, "Form OR-40-V" (when applicable), your daytime phone number, and the last four digits of your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) on your payment.
• Do not mail cash.
• Attach only the forms, schedules, and supporting documents required by the Oregon Department of Revenue instructions.
• If filing electronically and mailing a payment separately, include Form OR-40-V if required by the payment instructions or your tax preparation software.

Source:

Form OR-40-V Instructions (Oregon Department of Revenue)

Publication OR-17

Disclaimer: Always verify mailing addresses and filing requirements with the official Oregon Department of Revenue forms and instructions for the current tax year. For complex situations, consult a CPA or tax professional.