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| Introduction and Highlights |
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| Guide to Using the Data |
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| Section 1: Historical Trends |
| | 1 | | Personal income tax revenue 1984–1998 |
| | 2 | | Total adjusted gross income 1984–1998 |
| | 3 | | Oregon personal income tax information and selected economic indicators 1988–1998 |
| | 4 | | Effective tax rates by AGI category 1988–1998 |
| | 5 | | Distribution of number of filers and tax due by AGI level 1988–1998 |
| | 6 | | Distribution of positive AGI by AGI level 1988–1998 |
| | 7 | | Sources of adjusted gross income 1988–1998 |
| | 8 | | Taxpayers moving to and from Oregon |
| | 9 | | Number of income tax filers moving to Oregon, by county of destination |
| | 10 | | Number of income tax filers moving from Oregon, by destination |
| | 11 | | Distribution of returns, AGI, and tax due by county |
| | 12 | | Average adjusted gross income for Oregon counties |
| | 13 | | Average tax due for Oregon counties |
| | 14 | | Effective income tax rates for Oregon counties |
| | 15 | | Mean and median adjusted gross income by county |
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| Section 2: Summary of Oregon Personal Income Tax Law for 1998 |
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| Section 3: Tables for All Returns |
| | A | | Income and tax |
| | B | | Average income and tax |
| | C | | Distribution of returns, by type |
| | D | | Sources of adjusted gross income |
| | E | | Adjustments to income |
| | F | | Oregon adjustments to federal adjusted gross income |
| | G | | Credits against state tax |
| | H | | Distribution of returns by number of personal exemptions |
| | H1 | | Distribution of returns: personal, disability or disabled child exemptions |
| | I | | Distribution of returns: over 65 or blind standard deductions |
| | J | | Oregon tax payments, refunds, and donations |
| | J | | Oregon itemized deductions, state tax itemized on federal return, and Oregon medical deduction |
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| Section 4: Tables for Full-Year Resident Returns |
| | A | | Income and tax |
| | B | | Average income and tax |
| | | | Gross Income |
| | D | | Sources of adjusted gross income |
| | D1 | | Wage, interest, and dividend income |
| | D2 | | Tax refund, alimony, and unemployment income |
| | D3 | | IRA distributions, pensions, and taxable Social Security income |
| | D4 | | Business income |
| | D5 | | Capital gain income |
| | D6 | | Supplemental income |
| | D7 | | Miscellaneous income |
| | D8 | | Farm income |
| | D9 | | Other income |
| | D10 | | Unknown income |
| | | | Federal Adjustments to Income |
| | E | | Adjustments to income |
| | E1 | | IRA, student loan interest, and medical savings account payment adjustments |
| | E2 | | Moving expenses, self-employment tax and health insurance |
| | E3 | | Keogh retirement plan payments, alimony paid, and forfeited interest penalty |
| | | | Oregon Adjustments to Income |
| | F | | Oregon adjustments to federal adjusted gross income |
| | F1 | | Municipal bond interest and other additions |
| | F2 | | Federal tax, taxable Social Security, and Oregon tax refund |
| | F3 | | Interest on U.S. bonds, federal pension, and other subtractions |
| | | | Credits |
| | G | | Credits against state tax |
| | G1 | | Exemption, earned income credit, and working family credit |
| | G2 | | Retirement income credit, child care credit, and elderly credit |
| | G3 | | Political contribution credit, taxes paid to other states and other credits |
| | | | Exemptions and Standard Deductions |
| | H | | Distribution of returns by number of personal exemptions |
| | H1 | | Distribution of returns: personal, disability or disabled child exemptions |
| | I | | Distribution of returns: over 65 or blind standard deductions |
| | | | Payments, Refunds, and Donations |
| | J | | Oregon tax payments, refunds, and donations |
| | J1 | | Withholding and estimated tax payments |
| | J2 | | Tax paid with return, tax refund due, and zero balance returns |
| | J3 | | Donations: Nongame Wildlife and AIDS/HIV Education funds |
| | J4 | | Donations: Child Abuse Prevention,Alzheimer’s Research, and Stop Domestic Violence funds |
| | | | Itemized Deductions and Federal Return Data |
| | K | | Oregon itemized deduction, state tax itemized on federal return, and Oregon medical deduction |
| | L | | Federal taxes and credits |
| | L1 | | Federal basic tax, alternative minimum tax, tax on IRAs, and net federal tax |
| | L2 | | Federal child care, elderly, and child credits |
| | L3 | | Federal education, adoption, and foreign tax credits |
| | L4 | | Federal other credits, total credits, and earned income credit |
| | | | Selected Groups: Full-Year 1998 Returns |
| | A | | Taxable returns |
| | A | | Nontaxable returns |
| | A | | Standard deduction returns |
| | A | | Itemized returns |
| | A | | Single |
| | B | | Single, family size—zero |
| | B | | Family size—one |
| | B | | Family size—two |
| | B | | Family size—three |
| | B | | Family size—four+ |
| | A | | Joint |
| | B | | Joint, family size—one |
| | B | | Family size—two |
| | B | | Family size—three |
| | B | | Family size—four |
| | B | | Family size—five |
| | B | | Family size—six |
| | B | | Family size—seven |
| | B | | Family size—eight+ |
| | A | | Head of household |
| | B | | Head of household, family size—one |
| | B | | Family size—two |
| | B | | Family size—three |
| | B | | Family size—four |
| | B | | Family size—five+ |
| | A | | Separate |
| | B | | Separate, family size—one |
| | B | | Family size—two |
| | B | | Family size—three+ |
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| Section 5: Tables for Part-Year Resident and Nonresident Returns |
| | A | | Income and tax: part-year returns |
| | A | | Income and tax: nonresident |
| | A | | Income and tax: part-year taxable |
| | A | | Income and tax: nonresident taxable |
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| Section 6: Tables for All Returns by County |
| | A | | Income and tax |
| | B | | Average income and tax |
| | C | | Distribution of personal income tax returns by type |
| | D | | Sources of adjusted gross income |
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| Section 7: Tables for Individual Counties and Other States |
| | A | | Baker County |
| | A | | Benton County |
| | A | | Clackamas County |
| | A | | Clatsop County |
| | A | | Columbia County |
| | A | | Coos County |
| | A | | Crook County |
| | A | | Curry County |
| | A | | Deschutes County |
| | A | | Douglas County |
| | A | | Gilliam County |
| | A | | Grant County |
| | A | | Harney County |
| | A | | Hood River County |
| | A | | Jackson County |
| | A | | Jefferson County |
| | A | | Josephine County |
| | A | | Klamath County |
| | A | | Lake County |
| | A | | Lane County |
| | A | | Lincoln County |
| | A | | Linn County |
| | A | | Malheur County |
| | A | | Marion County |
| | A | | Morrow County |
| | A | | Multnomah County |
| | A | | Polk County |
| | A | | Sherman County |
| | A | | Tillamook County |
| | A | | Umatilla County |
| | A | | Union County |
| | A | | Wallowa County |
| | A | | Wasco County |
| | A | | Washington County |
| | A | | Wheeler County |
| | A | | Yamhill County |
| | A | | Clark County, Washington |
| | A | | Other Washington counties |
| | A | | All California |
| | A | | All Idaho |
| | A | | All other states |
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| Appendix I: Tax Law Changes 1980 to 1998 |
| Appendix II-A: Personal Income Tax Brackets and Tax Rates, 1930 to 1998 |
| Appendix II-B: Personal Exemption Deductions and Credits, 1930 to 1998 |
| Appendix III: Glossary of Terms |
