Final answer:
True, when electronically filing an Oregon tax return using a Federal PIN, there is no need to file Form EF.
Step-by-step explanation:
The question is regarding the requirements for electronically filing an Oregon tax return. The true statement is that when you use a Federal PIN (Personal Identification Number) to electronically file your Oregon return, you do not need to file an Oregon Form EF. Form EF is the Oregon Electronic Filing Declaration, and a Federal PIN is an acceptable alternative form of taxpayer identification and signature authorization when electronically filing. When electronically filing your Oregon return, if you are using a Federal PIN, you do not need to file Form EF. This statement is false. Even if you are using a Federal PIN, you still need to file Form EF when electronically filing your Oregon return. The Federal PIN is only used for identity verification on the federal return, but Oregon requires a separate form for state filing.