Mail your Oregon individual income tax return to the Oregon Department of Revenue in Salem, but the exact PO Box depends on two things: whether you owe tax or are due a refund, and whether your return was printed with a 2-D barcode by tax software. Knowing where to mail your Oregon tax return matters because sending it to the wrong box slows processing.1Oregon Department of Revenue. Mailing Addresses for Oregon Tax Returns
The Four Mailing Addresses
The Department of Revenue uses four different PO Boxes for individual income tax returns, including amended returns. Check your printed return for a 2-D barcode (a square block of dots, usually on the first page) before you choose.1Oregon Department of Revenue. Mailing Addresses for Oregon Tax Returns
Returns Without a 2-D Barcode
If you owe tax and are enclosing a payment:
Oregon Department of Revenue
PO Box 14555
Salem, OR 97309-09401Oregon Department of Revenue. Mailing Addresses for Oregon Tax Returns
If you are due a refund or owe nothing:
Oregon Department of Revenue
PO Box 14700
Salem, OR 97309-09301Oregon Department of Revenue. Mailing Addresses for Oregon Tax Returns
Returns With a 2-D Barcode
Some tax software prints a 2-D barcode on your return so the Department can scan it faster. If yours has one, use these addresses instead.
If you owe tax:
Oregon Department of Revenue
PO Box 14720
Salem, OR 97309-04631Oregon Department of Revenue. Mailing Addresses for Oregon Tax Returns
If you are due a refund or owe nothing:
Oregon Department of Revenue
PO Box 14710
Salem, OR 97309-04601Oregon Department of Revenue. Mailing Addresses for Oregon Tax Returns
Business tax returns use different addresses depending on the form and entity type. Check the instructions that came with your specific business form.
Paying Without Sending a Return
If you are mailing a payment on its own, without a return attached (for example, an extension payment or a balance owed after e-filing), use Form OR-40-V and send it to a separate address:
Oregon Department of Revenue
PO Box 14950
Salem, OR 97309-09502Oregon Department of Revenue. Form OR-40-V Oregon Individual Income Tax Payment Voucher
Do not include a payment voucher when the check is traveling with your return. In that case the check goes on top of the stack and the envelope goes to the owe-tax address above.2Oregon Department of Revenue. Form OR-40-V Oregon Individual Income Tax Payment Voucher
How to Assemble the Envelope
Oregon processes paper returns in a set page order, so getting the stack right helps your return clear faster. Place your documents in this order from top to bottom:3Oregon Department of Revenue. 2025 Form OR-40 Instructions
- Payment, if any. Check or money order payable to “Oregon Department of Revenue.”
- W-2s from every job, plus any 1099 showing Oregon income tax withheld. Copies must be legible.
- Form OR-40.
- Oregon schedules: Schedule OR-A, Schedule OR-ASC, and any others your return calls for.
- A copy of your federal Form 1040 (or 1040-SR or 1040-NR) with Schedules 1, 2, and 3 if applicable. Do not include other federal schedules.
That federal copy is required. Leaving it out gives the Department grounds to adjust or deny items on your Oregon return.3Oregon Department of Revenue. 2025 Form OR-40 Instructions
When you print the return, use blue or black ink at actual size (100%), fill it in using uppercase letters, and send originals rather than photocopies. Skip staples, paperclips, tape, and other fasteners.4Oregon Department of Revenue. 2025 Form OR-40 Oregon Individual Income Tax Return for Full-Year Residents
Use a business-size envelope (4 × 9½ inches) or larger. A smaller envelope slows processing. Write the correct PO Box on the front, add your return address in the upper left, and weigh the envelope for postage before mailing.3Oregon Department of Revenue. 2025 Form OR-40 Instructions
The Postmark Date Is What Counts
Oregon treats your return as filed on the postmark date, not the date it arrives. An envelope postmarked by April 15 is on time even if the Department opens it days later.5Oregon Public Law. OAR 150-305-0470 – Date When Writing or Remittance Deemed Received by Department of Revenue
If you are mailing close to the deadline, get proof of the date. USPS Certified Mail and Registered Mail both give you a dated receipt, and a postal clerk will hand-stamp a postmark at no extra charge if you ask.6USPS. Mailing Your Tax Return
A private delivery service like FedEx or UPS works too. The date on the transmittal receipt serves as the postmark, provided the return arrives within the time a USPS letter mailed the same day from the same place would normally take.5Oregon Public Law. OAR 150-305-0470 – Date When Writing or Remittance Deemed Received by Department of Revenue
What to Expect After You Mail
Paper returns take substantially longer than e-filed ones. For 2026, the Department announced that processing of paper returns would not begin until the end of March, with the first paper-return refunds not expected until April. E-filed returns with direct deposit typically produce a refund in about two weeks. Any return flagged for additional review can take up to 20 weeks.7Oregon Department of Revenue. State Issues First 2026 Income Tax Refunds for E-Filed Returns
You can check progress with the “Where’s My Refund?” tool on Revenue Online, but wait at least two weeks after mailing before you look. The system will not show anything before then. If you included bank information, your refund goes to that account; if not, or if a deposit attempt fails, the Department mails a paper check to the address on your return, usually about two weeks after the failed deposit.8Oregon Department of Revenue. About Where Is My Refund
Keep a complete copy of what you sent, including every supporting document. The Department will contact you if it needs anything else.