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Oregon Connection to Federal Law

For tax years 2014, 2013, and 2012

For tax year 2014, Oregon is tied to federal income tax laws as of December 31, 2013.
For tax year 2013, Oregon is tied to federal income tax laws as of January 3, 2013.
For tax year 2012, Oregon is tied to federal income tax laws as of December 31, 2011.

Oregon has a rolling tie to federal changes made to the definition of taxable income with the following exceptions:
 
  • IRC section 139A for Federal Subsidies for Prescription Drug Plans;
  • IRC section 199 for Income Attributable to Domestic Production Activities, also known as Qualified Production Activity Income (QPAI).

Income under these sections is specifically exempt from tax on the federal return. If you have any of these types of income, you will have an addition on your Oregon tax return.

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Frequently Asked Questions

Question: I filed a return that had items that changed because the federal or Oregon law was changed after I filed. Will the department make the adjustment to my return or should I amend?
Answer:  You need to file an amended return to make any changes to your return.

Question: I forgot to add back the depreciation and expensing differences.  Should I file an amended return or will the department make the adjustment?
Answer:  You need to file an amended return with the add back in order to avoid the possibility of additional penalties and interest later.
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