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Oregon Revised Statutes

Or. Rev. Stat. § 316.367 (2026)

Joint return by spouses in a marriage

✓ current as of May 2026
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      316.367 Joint return by spouses in a marriage. Spouses in a marriage may make a joint return with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except that:

      (1) No joint return shall be made under this chapter if the spouses are not permitted to file a joint federal income tax return;

      (2) If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this chapter shall be determined on separate returns;

      (3) If the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this chapter and their tax liabilities shall be joint and several; and

      (4) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and pursuant to such election their liabilities shall be separate or joint and several. [1969 c.493 §55; 1985 c.802 §9; 2015 c.629 §43]

Notes of Decisions
Cited in 3 cases, 1976–2017 · leading case: In re the Marriage of Lewis, 723 P.2d 1079 (Or. Ct. App. 1986).
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In re the Marriage of Lewis, 723 P.2d 1079 (Or. Ct. App. 1986). · cites it 2× “Under IRC § 6013 2 and ORS 316.367, 3 each spouse has the right to elect whether or not to file a joint return.”
Appellof v. Dept. of Rev. (Or. T.C. 2017). “ORS 316.367. In the present case, Defendant—without the benefit of the Appellofs’ return—originally assessed their 2011 tax liability at $252.”
Newell v. Dep't of Revenue, 6 Or. Tax 458 (Or. T.C. 1976). “Having filed a joint personal income tax return for federal purposes, plaintiff and his wife filed a joint return for Oregon income tax purposes, as required by ORS 316.367(1) (c). ORS 316.067(1) (b) allows the taxpayers to deduct “[t]he amount of any federal income taxes…”
— Or. Rev. Stat. § 316.367(1) — 1 case
Newell v. Dep't of Revenue, 6 Or. Tax 458 (Or. T.C. 1976). “Having filed a joint personal income tax return for federal purposes, plaintiff and his wife filed a joint return for Oregon income tax purposes, as required by ORS 316.367(1) (c). ORS 316.067(1) (b) allows the taxpayers to deduct “[t]he amount of any federal income taxes…”
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