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 Personal Tax Overview for Tax Preparers
Download the full 2014 version of Publication 17½, Oregon Individual Income Tax Guide
Introduction
Federal tax law
New information
Important reminders
General information
Oregon statute of limitations on refunds
Interest
Penalties
Extensions of time to file
Amended returns
Injured spouse/RDP refund claims
Electronic filing for Oregon
2-D barcode filing for Oregon
Tax payment options
Direct deposit of refund
Refund processing
Residency
Registered domestic partners in Oregon
What form to file
Filing status
Special instructions for married filers with different residency statuses
Filing requirements
Individual Taxpayer Identification Number
Military personnel filing information
Limited liability companies
Composite tax returns
Pass-through entity owner payments
Real estate tax payments
Appeal procedures
Record-keeping requirements
What to do if you are audited
Filing a return after tax has been assessed
Why Oregon needs a federal return
Income
Air carrier employees
Alimony received
Business income or loss
Gain, loss, and distributions
Hydroelectric dam workers
Interest and dividend income
Interstate Transportation Wages (Amtrak Act)
IRA distributions
Property, like-kind exchange or conversion
Rents, royalties, partnerships, estates, trusts, farms, etc., from federal Schedule E and F
Retirement income
Social Security and Railroad Retirement Board benefits
State and local income tax refunds
Unemployment compensation and other taxable income
Wages, salaries, and other pay for work
Waterway workers
Adjustments to income
Alimony paid
Certain business expenses of reservists
Educator expenses
Fee-basis government officials
Health Savings Account deduction
Interest penalty on early withdrawal of savings
IRA or self-employed SEP and SIMPLE contributions
Moving expenses
Performing artists
Self-employed health insurance
Self-employment tax
Student loan interest
Tuition and fees
Additions
Accumulation distribution from a trust
Alternative fuel vehicle fund
Child Care Fund contributions
Claim of right income repayments
Depletion
Discharge of indebtedness from reacquisition of debt instrument
Disposition of inherited Oregon farmland or forestland
Federal election on interest and dividends of a minor child
Federal estate tax
Federal income tax refunds
Gambling losses claimed as an itemized deduction
Income taxes paid to another state
Individual Development Account
Interest and dividends on government bonds of other states
Long-term care insurance premiums, federal deduction
Lump-sum distributions
Oregon 529 College Savings Network
Oregon Cultural Trust contributions
Oregon Production Investment fund
Renewable energy development contribution
Self-employed health insurance deduction
Unused business credits
University venture development fund contributions
Subtractions
American Indian
Artist's charitable contribution
Capital construction fund
Construction worker and logger commuting expenses
Conversions and exchanged property
DISC dividend payments
Discharge of indebtedness from reacquisition of a debt instrument
Federal income tax liability
Federal tax worksheet
Federal pension income
Federal tax credits
Foreign income tax
Income from a composite return
Individual Development Account
Interest and dividends on U.S. bonds and notes
Land donations to educational institutions
Local government bond interest
Lottery winnings
Mobile home park capital gain exclusion
Mobile home park payments
Mortgage interest credit
Oregon 529 College Savings Network
Oregon income tax refund
Oregon Investment Advantage
Previously taxed employee retirement plans
Previously taxed IRA conversions
Public Safety Memorial Fund Awards
Railroad Retirement Board benefits
Scholarship awards used for housing expenses
Severance pay
Social Security benefits
Special Oregon medical
Taxable benefits for former RDPs
Tuition and fees
U.S. government interest in IRA or Keogh distribution
Other items
Net operating losses (NOLs) for Oregon
Depreciation and amortization
Partnership and S corporation modifications for Oregon and Business tax credits from flow-through entity
Basis of business assets transferred into Oregon
Gain on the sale of an Oregon residence
Fiduciary adjustment
Passive activity losses
Individual Development Accounts
Oregon percentage
Deductions and modifications
Limit on itemized deductions
Oregon tax
Farm liquidation long-term capital gain tax rate
Farm income averaging
Credits
Agriculture workforce housing
Alternative fuel vehicle fund
Biomass production/collection
Business energy
Child and dependent care
Child Care Fund contribution
Claim of right income repayment
Crop donation carryforward
Diesel engine replacement carryforward
Diesel engine repower or retrofit carryforward
Earned income
Elderly or disabled
Electronic commerce zone investment
Employer provided dependent care assistance
Employer scholarship
Energy Conservation Project
Exemption
Fish screening devices
Income taxes paid to another state
Individual Development Account
Involuntary move of a mobile home
Long-term care insurance premiums
Loss of use of limbs
Low-income caregiver
Mobile home park closure
Mutually taxed gain on sale of residential property
Oregon Cultural Trust contributions
Oregon low income community jobs initiative
Oregon Production Investment Fund
Oregon Veterans' Home
Political contributions
Pollution control facilities
Reforestation carryforward
Renewable energy development contribution
Renewable energy resource equipment manufacturing facility
Reservation enterprise zone
Residential energy
Retirement income
Riparian land carryforward
Rural emergency medical technicians
Rural health practitioners
Transportation projects
University venture development fund contributions
Wolf depredation
Working family child care
Interest on under payment of estimated tax
Who must pay
Figure your required annual payment
Figure your required installment payment
Exceptions to paying interest on an underpayment of estimated tax
Estimated tax
Who must pay
Farmers and commercial fishermen
Nonresidents and part-year residents
Retirees
Nonresident aliens
Fiduciaries
Elderly rental assistance
Important information
Qualifications
Appendix
Household Income Checklist
Working Family Child Care Credit Tables
Standard Numeric Codes for Oregon Other Additions, Subtractions, Deductions, Modifications, and Credits
Mailing addresses


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