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Appendix

Household income checklist

Use this list to decide if an item must be included in total household income.

Alimony and separate maintenance Yes  
Annuities and pensions (reduced by cost recovery) Yes  
Business income (reduced by expenses)

 
(losses limited to $1,000)
Yes
Cafeteria plan benefits   No
Capital loss carryover   No
Capital losses (in year determined)

 
(losses limited to $1,000)
Yes
Child support Yes  
Child support included in public assistance Yes  
Clergy's rental or housing allowance, in excess of expenses claimed to determine federal AGI Yes  
Compensation for services performed
Back pay
Yes  
Bonuses
Yes  
Clergy's fees
Yes  
Commissions
Yes  
Director's fees
Yes  
Fees in general (trustee, executor,jury duty)
Yes  
Lodging for convenience of employer
  No
Meals for convenience of employer
  No
Salaries
Yes  
Severance pay
Yes  
Tips
Yes  
Wages
Yes  
Deferred compensation
Contributions made
  No
Payments received
Yes  
Depletion in excess of basis Yes  
Depreciation, depletion, and amortization in excess of $5,000 Yes  
Disability income (entire amount) Yes  
Dividends, taxable and nontaxable Yes  
Credit union savings account "dividends" (interest)
Yes  
Insurance policy "dividends" (return of premium)
  No
Return of capital dividends
  No
Stock dividends
Yes  
Tax-exempt dividends
Yes  
Earned income credit, advanced   No
Estate and trust income (also see Inheritance)

 
(losses limited to $1,000)
Yes
Farm income (reduced by expenses)

 
(losses limited to $1,000)
Yes
Agricultural program payments
Yes  
Patronage dividends
Yes  
Proceeds from sale of crops and livestock
Yes  
Rents
Yes  
Sale of services
Yes  
Fellowships Yes  
Foreign income excluded from federal AGI Yes  
Foster child care (reduced by expenses)   No
Funeral expenses received   No
Gains on sales (receipts less cost) Yes  
Excluded gain for Oregon on sale of residence
  No
Gambling winnings (without reduction for losses) Yes  
Gifts and grants (totaling more than $500 in value) Yes  
Cash
Yes  
Gifts from nonspouse/non-RDP in the same household
Yes  
Gifts from spouse/RDP in the same household
  No
Gifts other than cash (report at fair market value)
Yes  
Payment of indebtedness by another person
Yes  
Grants and payments by foreign governments not included in federal AGI Yes  
Grants by federal government for rehabilitation of home   No
Gratuities Yes  
Hobby income Yes  
Honorariums Yes  
Individual Retirement Arrangement (IRA)
Conventional IRA
   
Payments received
Yes  
Payments contributed
  No
Rollovers or conversions not included in AGI
  No
​                    Rollovers or conversion included in AGI ​Yes
Roth IRA
   
Payments received
  No
Payments contributed
Yes  
Rollovers or conversions not included in AGI
  No
​                    Rollovers or conversion included in AGI ​Yes
Inheritance Yes  
From spouse/RDP who resided in the same household
  No
Insurance proceeds    
Accident and health
Yes  
Disability payments
Yes  
Employee death benefits
Yes  
Life insurance
Yes  
Personal injury damages (less attorney fees)
Yes  
Property damage if included in federal income
Yes  
Reimbursement of medical expense
  No
Sick pay (employer sickness and injury pay)
Yes  
Strike benefits
Yes  
Unemployment compensation
Yes  
Workers' compensation
Yes  
Interest, taxable and nontaxable Yes  
Contracts
Yes  
Municipal bonds and other securities
Yes  
Savings accounts
Yes  
Tax-exempt interest
Yes  
U.S. Savings Bonds
Yes  
Losses on sales (to extent used in determining AGI) (losses limited to $1,000) Yes  
From sales of real or personal property (nonbusiness)   No
Lottery winnings Yes  
Lump-sum distribution (less cost recovery) Yes  
Military and veteran's benefits (taxable and nontaxable)
Combat pay
Yes  
Disability pensions
Yes  
Educational benefits (GI Bill)
Yes  
Family allowances
Yes  
Pensions
Yes  
Net operating loss carryback and carryover   No
Partnership income (reduced by expenses) (losses limited to $1,000) Yes  
Parsonage (rental value) or housing allowance in excess of expenses used in determining federal AGI Yes  
Pensions and annuities (taxable and nontaxable) (reduced by cost recovered in the current year) Yes  
Prizes and awards Yes  
Public assistance benefits Yes  
Aid to blind and disabled
Yes  
Child care payments
Yes  
Child support included in public assistance
Yes  
Direct payments to nursing home
  No
Food stamps (or cash payments in lieu of food stamps)
  No
Fuel assistance
  No
In-home services approved by the Department of Human Services
  No
Medical mileage reimbursements
Yes  
Medical payments to doctors
  No
Oregon Supplemental Income Program (OSIP)
Yes  
Payments for medical care, drugs, medical supplies, and services for which no direct payment is received
  No
Reimbursements of expenses paid or incurred by participants in work or training programs
  No
Special Shelter Allowance
  No
Surplus food
  No
Temporary assistance to needy families
Yes  
Women, Infants, and Children program (WIC)
  No
Railroad Retirement Board benefits Yes  
Refunds
Earned income credit
  No
Federal tax
  No
Property tax
  No
Oregon income tax
  No
Other states' income tax (if included in federal AGI)
Yes  
Prior-year rental assistance payment
  No
Reimbursements (in excess of expenses) Yes  
Rental allowances paid to ministers not included in federal AGI Yes  
Rental and royalty income (reduced by expenses) (losses limited to $1,000) Yes  
Residence sales (see gains on sales) Yes  
Retirement benefits (see pensions and Social Security)
Scholarships (excess over $500) Yes  
Sick pay Yes  
Social Security (taxable and nontaxable) Yes  
Children's benefits paid to parent
Yes  
Children's benefits paid to your child
  No
Disability pension
Yes  
Medicare payments of medical expenses
  No
Medicare premiums deducted from Social Security
Yes  
Old-age benefits
Yes  
Social Security Disability Insurance (SSDI)
Yes  
Supplemental Security Income (SSI)
Yes  
Survivor benefits
Yes  
Stipends (excess over $500) Yes  
Strike benefits Yes  
Support from parents who don't live in your household Yes  
Trust income Yes  
Unemployment compensation Yes  
Wages Yes  
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Working family child care credit tables

2013 working family child care credit table 1
2013 working family child care credit table 2
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Standard numeric codes for Oregon other additions, subtractions, deductions, modifications, and credits

Numeric codes are required when a taxpayer is claiming or reporting one of the following items and the line is not preprinted on the Oregon form. If you have multiple items that use the same code, add them together and enter as a single item. If you have more than one code for each category (federal adjustment to income, other addition, other subtraction, other deduction and modification, or other credit), please fill out and include Schedule OR-ASC or OR-ASC-N/P.

Federal adjustments to income—Forms 40N and 40P only Code
Certain business expenses of reservists, performing artists, and fee-basis government officials 002
Domestic production activities deduction 006
Health savings account deduction 003
Other adjustment to income reported on federal Form 1040, line 36 005
Penalty on early withdrawal of savings 004
Additions—Forms 40, 40N, and 40P only Code
529 Oregon College Savings Plan non-qualified withdrawal 117

Basis adjustments

  • Anti-churning rule denying ACRS and MACRS
  • Basis of business assets transferred to Oregon
  • Depletion in excess of property basis
  • Depreciation difference for Oregon
  • Federal depreciation disconnect
  • Gain or loss on the sale of depreciable property with different basis for Oregon
  • Passive activity losses
  • Suspended losses
101
Business credit—unused 122

Business deduction add back for Oregon credits

  • Income taxes paid to another state (individual and business)
  • Self-employed long-term care insurance deduction (business)
104
Claim of right income repayments 103
Disposition of inherited Oregon farmland or forestland 106
Domestic production activities deduction 102
Federal election on interest and dividends of a minor child (Form 40 only) 107
Federal estate tax on income in respect of a decedent (Form 40 only) 100
Federal income tax refunds (Form 40 only) 109

Fiduciary adjustments

  • Accumulation distribution from a trust
  • Fiduciary adjustments from Oregon estates and trusts
100

Individual Development Account (IDA)

  • Non-qualified withdrawal
  • Add back for IDA donation credit (Form 40 only)
113

Itemized deduction add back for Oregon credits (Form 40 only)

  • Contributions to Alternative Fuel Vehicle Fund
  • Contributions to Child Care Fund 
  • Contributions to Oregon Cultural Trust
  • Contributions to Oregon Production Investment Fund
  • Contributions to Renewable Energy Development
  • Contributions to University Venture Development Fund
  • Long-term care insurance premiums
  • Taxes paid to another state (individual and business)
104
Net operating loss non-Oregon source 116
Oregon deferral of reinvested capital gain 118
Partnership and S corporation modifications for Oregon 119
Prescription drug plan subsidies 123

Schedule A deduction add back for Oregon subtractions (Form 40 only)

  • Gambling losses claimed as an itemized deduction
  • Oregon only Schedule A items
  • Refund of Oregon only Schedule A items from a prior year
105

Specially taxed income under federal law

  • Lump-sum distributions from a qualified retirement plan
  • Passive foreign investment company income
115
Unemployment compensation 129
Subtractions—Form 40 only Code
Artist's charitable contribution 301
Federal income tax from a prior year 309
Foreign tax 311
Mortgage interest credit 320
Subtractions—Forms 40N and 40P only Code
Composite return, income from a 341
Federal pension income 307
Interest and dividends on U.S. bonds and notes 315
Oregon income tax refund 325
Subtractions—Forms 40, 40N, and 40P only Code
American Indian 300

Basis adjustments

  • Depreciation difference for Oregon
  • Gain or loss on the sale of depreciable property with a different basis for Oregon
  • Passive activity losses
  • Suspended losses
304
Capital Construction Fund (CCF) 339
Construction worker and logger commuting expenses
303
DISC dividend payments
352
Discharge of indebtedness 350
Federal business and health coverage credits 340
Federal education credits (Tuition and fees deduction) 308
Federal gain previously taxed by Oregon 306
Fiduciary adjustments from Oregon estates and trusts 310
Film production labor rebate—Greenlight Oregon Labor Rebate Fund 336
Individual Development Account (IDA) 314
Interest from state and local government bonds 317
Land donation to educational institutions 316
Legislative Assembly salary and expenses 335
Military active duty 319
Mobile home park capital gain 338
Mobile home tenant payment 344
Net operating loss 321
Oregon 529 college savings network 324
Oregon Investment Advantage 342
Oregon lottery winnings 322
Partnership and S corporation modifications for Oregon 323
Previously taxed employee retirement plans 327
Previously taxed IRA conversions 348
Public Safety Memorial Fund award 329
Railroad Retirement Board benefits: Tier 2, windfall/vested dual, supplemental, and railroad unemployment benefits (Form RRB-1099-R) 330
Scholarship awards used for housing expenses 333
Severance pay investments 349
Special Oregon medical​ ​351
Taxable benefits for former RDPs 347
U.S. government interest in IRA or Keogh distributions 331
Deductions and Modifications—Forms 40N and 40P only Code
Artist's charitable contribution 600
Federal estate tax on income in respect of a decedent 605
Federal health coverage credit 609
Federal income tax refunds 601
Federal tax from a prior year 602
Foreign tax 603
Gambling losses claimed as an itemized deduction 604

Itemized deduction add back for Oregon credits

  • Contributions to Alternative Fuel Vehicle Fund
  • Contributions to  Child Care Fund
  • Contributions to  Oregon Cultural Trust
  • Contributions to  Oregon Production Investment Fund
  • Contributions to  Renewable energy development
  • Contributions to  University Venture Development Fund
  • Long-term care insurance premiums
  • Individual development accounts (form40P & 40N only)
608
Mortgage interest credit deduction 607
Credits
* Prorated for Forms 40N and 40P

Code
Alternative fuel vehicle auction
753
Agricultural workforce housing​ ​712
Biomass production/collection* 743
Business energy 703
Business tax credits from flow-through entity 736
Child and dependent care (Form 40N only) 745
Child and dependent care carryforward 704
Child Care Fund contributions 705
Crop donation carryforward* 708
Diesel engine replacement, repower, or retrofit carryforward* 734
Elderly or disabled* (Forms 40N and 40P only) 709
Electronic commerce zone investment* 710
Employer-provided dependent care assistance 707
Employer scholarship* 711
Energy Conservation Project 750
Fish screening devices*
714
Individual Development Account (IDA) donation 715
Individual Development Account withdrawal for home purchase 738
Involuntary move of a mobile home—non-refundable (for mobile homes moved in 2006 only) 741
Long-term care insurance premiums* 716
Loss of use of limbs 717
Low-income caregiver credit for home care of a low-income person age 60 or older 718
Mutually taxed gain on the sale of residential property 720
Oregon Cultural Trust contributions*
722
Oregon Production Investment Fund 737
Oregon Veterans' Home physicians* 747
Political contributions (Forms 40N and 40P only) 723
Pollution control facilities 724
Reforestation of underproductive forestlands carryforward 727
Renewable energy development contributions 749
Renewable energy resource equipment manufacturing facility 748
Reservation enterprise zone* 728
Residential energy* 729
Retirement income (Forms 40N and 40P only) 730
Riparian land carryforward* 735
Rural emergency medical technicians* 742
Rural health practitioners* 731
Transportation projects 751
University venture fund* 739
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