Personal Income Tax

ORS 316.567
Joint declaration of spouses in a marriage

  • liability
  • effect on nonjoint returns
  • rules


Except as provided in subsection (2) of this section, spouses in a marriage may make a single declaration jointly under ORS 316.557 (Definition of “estimated tax”) to 316.589 (Application to short tax years and tax years beginning on other than January 1). The liability of the spouses making such a declaration shall be joint and several.


Spouses may not make a joint declaration:


If either spouse is a nonresident alien;


If the spouses are separated under a judgment of divorce or of separate maintenance; or


If the spouses have different taxable years.


If spouses make a joint declaration but not a joint return for the taxable year, the spouses may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue:


Treat the estimated tax for the year as the estimated tax of either spouse; or


Divide the estimated tax between them.


If the spouses fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited), 314.840 (Disclosure of information) or 314.991 (Penalties), the department may disclose to either spouse the information upon which an allocation of estimated tax was made under this section. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432; 2015 c.629 §44]
Chapter 316

Notes of Decisions

Unless the divorce decree specifically designates that payments are for child support, payments will be treated as alimony. Henderson v. Dept. of Rev., 5 OTR 153 (1972)

The goal of this chapter is to incorporate all of the provisions of the federal Internal Revenue Code; taxable income should be adjusted whenever the result of the adjustment is to give effect to the policies or principles of the federal Internal Revenue Code, even though no express authority for the adjustment is present in the statutes. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974); Smith v. Dept. of Rev., 270 Or 456, 528 P2d 73 (1974)

By its enactment of this chapter, the legislature intended to adopt §172 of the federal Internal Revenue Code allowing for the carryback and carryforward of net operating losses. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974)

Where plaintiff failed to appeal timely as required by this section, appeal rights were not preserved so that cause could be considered on merits. Dela Rosa v. Dept. of Rev., 11 OTR 201 (1989), aff'd 313 Or 284, 832 P2d 1228 (1992)

Where taxpayers paid foreign income taxes on foreign income and claimed foreign taxes paid as federal tax credit and as state business expense deduction, taxpayers who claim federal foreign tax credit are entitled only to foreign tax deduction provided in ORS 316.690. Whipple v. Dept. of Rev., 309 Or 422, 788 P2d 994 (1990)

For purposes of claim preclusion, all issues regarding taxpayer's income tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)

Atty. Gen. Opinions

Political contributions as credit against Oregon tax return, (1974) Vol 37, p 159

Law Review Citations

57 OLR 309 (1978); 16 WLR 373 (1979)


Last accessed
Jun. 26, 2021