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Income line 1. Federal tax liability line 3. Standard deduction line 5. Oregon taxable income line 6. Did you originally le Form 40S but are changing to Form 40 If so use the Form 40 instructions to complete columns B and C on Form 40X. How to ll out Form 40X led on Form 40S If so ll in the federal tax liability from Are you amending a tax return led on Form 40 If so leave line 3 blank. Include the federal tax liability from your original Oregon.

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