Oregon Instructions are the instructions used by the Oregon Department of Revenue to assist taxpayers in properly filing their Oregon state taxes. They are categorized into four main parts: 1. Oregon Individual Income Tax Instructions: These instructions are used to help individuals prepare and file their Oregon income tax returns. 2. Oregon Partnership Income Tax Instructions: These instructions are used to help partnerships prepare and file their Oregon partnership income tax returns. 3. Oregon Corporation Income Tax Instructions: These instructions are used to help corporations prepare and file their Oregon corporate income tax returns. 4. Oregon Fiduciary Income Tax Instructions: These instructions are used to help fiduciaries prepare and file their Oregon fiduciary income tax returns. In each of these instructions, Oregon taxpayers can find information and guidance on topics such as filing requirements, income taxes, credits, deductions, payment options, reporting responsibilities, and more.