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Oregon Revised Statutes

Or. Rev. Stat. § 316.457 (2026)

Department may require copy of federal return

✓ current as of May 2026
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      316.457 Department may require copy of federal return. If directed to do so by the Department of Revenue, through regulations or instructions upon the state income tax return form, every taxpayer required by this chapter to file an income tax return with the department shall also file with such return a true copy of the federal tax return filed by the taxpayer pursuant to the requirements of the Internal Revenue Code for the same taxable year. The department may, in its discretion, promulgate regulations or instructions that permit taxpayers to submit specified excerpts from federal returns in lieu of submitting copies of the entire federal return. The federal return or any part thereof required to be filed with the state income tax return is incorporated in and shall be a part of the state income tax return. [1969 c.493 §66; 1977 c.872 §6]

Notes of Decisions
Cited in 2 cases, 1980–2015 · leading case: Dep't of Revenue v. Hoyt, 8 Or. Tax 367 (Or. T.C. 1980).
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Dep't of Revenue v. Hoyt, 8 Or. Tax 367 (Or. T.C. 1980). “The court recognizes that an Oregon state income tax return ordinarily requires the inclusion of a copy of the federal personal income tax return for the same year (ORS 316.457) and that the requirement is applicable to the defendant with respect to his 1978 Oregon income tax…”
M&T Bank Corp. v. Dept of Rev. (Or. T.C. 2015). “For example, a taxpayer’s failure to attach a federal tax return required pursuant to ORS 316.457 would weigh against the taxpayer’s recovery of a filing fee, where a deficiency had been assessed solely for that reason.”
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