This article will assist you with understanding Oregon's other addition and other subtraction codes from Schedule OR-ASC, Oregon Adjustments for Form OR-40 Filers. Information in this article is taken from the Publication OR-CODES.
Step 1: Complete the table in Section 1 with the code and amount reported for each addition. Each code should only be listed once.
Step 2: Fill in the total of all additions. Enter this amount on Form OR-40, line 8.
Step 1: Complete the table in Section 2 with the code and amount reported for each subtraction that isn’t listed on the return. Each code should only be listed once.
Step 2: Fill in the total of all subtractions. Enter this amount on Form OR-40, line 13.
Code | Description | OR-40 | OR-40-N | OR-40-P |
002 | Certain business expenses of reservists, performing artists, and fee-basis government officials–Form 1040, Schedule 1, Line 24 | | X | X |
003 | Health savings account deduction—Form 1040, Schedule 1, Line 25 | | X | X |
004 | Penalty on early withdrawal of savings—Form 1040, Schedule 1, Line 30 | | X | X |
005 | Write-in adjustments on Form 1040, Schedule 1, Line 36, or Form 1040NR, Line 34 | | X | X |
Code | Description | OR-40 | OR-40-N | OR-40-P |
103 | Claim of right income repayments | X | | |
106 | Disposition of inherited Oregon farmland or forestland | X | X | X |
107 | Federal election on interest and dividends of a minor child | X | X | X |
109 | Federal income tax refunds | X | | |
116 | Net operating loss—non-Oregon source | X | X | X |
117 | Oregon 529 college savings plan nonqualified withdrawal | X | X | X |
118 | Oregon deferral of reinvested capital gain | X | X | X |
119 | Partnership and S corporation modifications for Oregon | X | X | X |
122 | Business credit—unused | X | X | X |
123 | Federal subsidies for employer prescription drug plans | X | X | X |
131 | Federal law disconnect | X | X | X |
1323 | Accumulation distribution from certain domestic trusts | X | X | X |
133 | Fiduciary adjustment from Oregon estates and trusts | X | X | X |
134 | Gambling losses claimed as an itemized deduction | X | | |
135 | Oregon-only Schedule A items | X | | |
136 | Refund of Oregon-only Schedule A items from a prior year | X | | |
137 | Individual development account nonqualified withdrawal | X | X | X |
138 | Oregon IDA Initiative Fund donation credit add-back | X | | |
139 | Lump-sum distribution from a qualified retirement plan | X | X | X |
140 | Passive foreign investment company income | X | X | X |
142 | Child Care Fund contributions | X | | |
144 | Oregon Production Investment Fund contributions | X | | |
145 | Renewable Energy Development Fund contributions | X | | |
146 | University Venture Development Fund contributions | X | | |
148 | Income taxes paid to another state | X | X | X |
150 | Basis of business assets transferred to Oregon | X | X | X |
151 | Depletion in excess of property basis | X | X | X |
152 | Depreciation difference for Oregon | X | X | X |
153 | Federal depreciation disconnect | X | X | X |
154 | Gain or loss on sale of depreciable property with different basis for Oregon | X | X | X |
155 | Passive activity losses | X | X | X |
156 | Suspended losses | X | X | X |
157 | Federal estate tax on income in respect of a decedent | X | | |
158 | Interest on state and local government bonds outside of Oregon | X | X | X |
159 | Federal subtraction for retirement savings rollover from individual development account | X | X | X |
160 | Charitable donations not allowed for Oregon | X | | |
161 | Nonresident capital loss carryovers | X | X | X |
163 | WFHDC medical expenses | X | | |
164 | ABLE account nonqualified withdrawal | X | X | X |
165 | College Opportunity Grant contributions | X | | |
184 | Repatriated foreign income | X | X | X |
Code | Description | OR-40 | OR-40-N | OR-40-P |
300 | American Indian | X | X | X |
301 | Artist's charitable contribution | X | | |
303 | Construction worker and logger commuting expenses | X | X | X |
306 | Federal gain previously taxed by Oregon | X | X | X |
307 | Federal pension income | X | X | X |
308 | Tuition and fees | X | X | X |
309 | Federal income tax from a prior year | X | | |
310 | Fiduciary adjustments from Oregon estates and trusts | X | X | X |
311 | Foreign tax | X | | |
314 | Individual development account contributions | X | X | X |
315 | Interest and dividends on U.S. bonds and notes | X | X | X |
316 | Land donation to educational institutions | X | X | X |
317 | Interest from state and local government bonds | X | X | X |
319 | Military active duty pay | X | X | X |
320 | Mortgage interest credit | X | | |
321 | Net operating loss for Oregon | X | X | X |
322 | Oregon lottery winnings | X | X | X |
323 | Partnership and S corporation modifications for Oregon | X | X | X |
324 | Oregon 529 college savings plan deposit | X | X | X |
325 | Oregon income tax refund | | X | X |
327 | Previously taxed employee retirement plans | X | X | X |
329 | Public Safety Memorial Fund award | X | X | X |
330 | Railroad Retirement Board benefits: tier 2, windfall/vested dual, supplemental, and railroad unemployment benefits | X | X | X |
331 | U.S. government interest in IRA or Keogh distributions | X | X | X |
333 | Scholarship awards used for housing expenses | X | X | X |
335 | Legislative Assembly salary and expenses | X | X | X |
336 | Film production labor rebate—Greenlight Oregon Labor Rebate Fund | X | X | X |
338 | Mobile home park capital gain | X | X | X |
339 | Capital Construction Fund (CCF) contributions | X | X | X |
340 | Federal business and health coverage credits | X | X | X |
341 | Income on a composite return | | X | X |
342 | Oregon Investment Advantage | X | X | X |
344 | Mobile home tenant payment | X | X | X |
347 | Taxable benefits for former RDPs | X | X | X |
348 | Previously taxed IRA conversions | X | X | X |
350 | Discharge of indebtedness | X | X | X |
351 | Special Oregon medical | X | X | X |
352 | DISC dividend payments | X | X | X |
354 | Depreciation di erence for Oregon | X | X | X |
355 | Gain or loss on sale of depreciable property with di erent basis for Oregon | X | X | X |
356 | Passive activity losses | X | X | X |
357 | Suspended losses | X | X | X |
358 | Basis of business assets transferred to Oregon | X | X | X |
359 | Marijuana business expenses not allowed on the federal return | X | X | X |
360 | ABLE account deposit | X | X | X |
Code | Description | OR-40 | OR-40-N | OR-40-P |
600 | Artist’s charitable contribution | | < | X |
601 | Federal income tax refunds | | X | X |
602 | Federal tax from a prior year | | X | X |
603 | Foreign tax | | X | X |
604 | Gambling losses claimed as an itemized deduction + | | X | X |
605 | Federal estate tax on income in respect of a decedent + | | X | X |
607 | Federal mortgage interest credit | | X | X |
609 | Federal business and health coverage credits | | X | X |
642 | Child Care Fund contributions + | | X | X |
644 | Oregon Production Investment Fund contributions + | | X | X |
645 | Renewable Energy Development Fund contributions + | | X | X |
646 | University Development Venture Fund contributions + | | X | X |
648 | Oregon IDA Initiative Fund donation credit add-back + | | X | X |
649 | Claim of right income repayment + | | X | X |
650 | Charitable donations not allowed for Oregon + | | X | X |
651 | WFHDC medical expenses + | | X | X |
652 | College Opportunity Grant contributions + | | X | X |
Code | Description | OR-40 | OR-40-N | OR-40-P |
835 | Agriculture workforce housing | X | PR | PR |
838 | Biomass production/collection carryforward | X | PR | PR |
839 | Business energy carryforward | X | X | X |
840 | Child and dependent care carryforward | X | PR | PR |
841 | Child Care Fund contributions | X | X | X |
843 | Crop donation | X | PR | PR |
845 | Electronic commerce zone investment | X | PR | PR |
846 | Employer-provided dependent care assistance carryforward | X | X | PR |
847 | Employer scholarship | X | PR | PR |
849 | Energy conservation projects | X | X | X |
850 | Fish screening devices | X | PR | PR |
852 | Oregon IDA Initiative Fund donation | X | X | X |
855 | Oregon Low Income Community Jobs Initiative/New Markets | X | X | X |
856 | Oregon Production Investment Fund contributions | X | X | X |
857 | Pollution control facilities carryforward | X | X | X |
859 | Renewable Energy Development Fund contributions carryforward | X | X | X |
860 | Renewable energy resource equipment manufacturing facility carryforward | X | X | X |
861 | Residential energy | X | PR | PR |
863 | Transportation projects | X | X | X |
864 | University Venture Development Fund contributions | X | PR | PR |
865 | Alternative Fuel Vehicle Fund contributions carryforward | X | X | X |
867 | Reforestation of underproductive forestlands | X | X | X |
868 | Rural technology workforce development | X | PR | PR |
869 | Bovine manure production/collection | X | PR | PR |
871 | College Opportunity Grant contributions | X | X | X |