If a TP takes the T&F on federal, then yes, it flows through to the AGI.

However, if a client takes either AOC or LLC on the federal, that does not flow through to the Oregon form.

For the 2017 year and previous, Oregon allowed a subtraction on the Oregon form, such that, if the TP took either AOC or LLC, they were allowed a subtraction in the amount that the T&F would have been, had they taken that instead. That allowed them a state benefit for education credits, where they would not have gotten one otherwise.

Since in 2018 there was no T&F deduction credit, clients did not get any Oregon benefit. Now, I'm wondering if they can get that credit ***retroactively*** for 2018.