Federal tax law
No extension to pay. Oregon does not allow an extension of time to pay your tax, even if the IRS is allowing an extension. Your 2014 Oregon tax is due April 15, 2015.
Federal law connection. Oregon is tied to December 31, 2013 federal income tax laws. Oregon has a rolling tie to federal changes made to the definition of taxable income.*
* There are two exceptions to the rolling tie:
- 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.
Federal tax liability subtraction. The federal tax subtraction limit is $6,350 for 2014 and may be limited further based on adjusted gross income (AGI). See the Subtractions page.
Exemption credit. The exemption credit has changed. It may no longer be allowed if your federal adjusted gross income exceeds the income threshold for your filing status. Please see the Credits page for more details.
Oregon 529 College Savings Network. Contribution limits have increased. See the Subtractions page.
Federal law changes. The tuition and fees deduction and educator expenses deduction were expired at the time this publication was printed. If Congress did not reinstate these deductions, you cannot take them or the Oregon subtraction on your return.
Special Oregon medical subtraction. For tax year 2014, you or your spouse/RDP must be age 63 or older on December 31, 2014 to qualify for the subtraction. See the Subtractions page for more details.
New codes. Some of our codes have changed. See the Appendix for a complete list of our standard numeric codes for identifying credits, additions, subtractions, deductions, and modifications.
Crop donation credit. The crop donation tax credit is back for 2014 and can be claimed using credit code 708. Please see the Credits page for instructions on claiming the credit.
Registered domestic partners (RDPs). At the time of this publication, RDPs that are not legally married in Oregon or another jurisdiction are still generally required to use the registered domestic partner filing jointly or registered domestic partner filing separately filing status. RDPs will use the instructions on the General information page to file for Oregon. However, this may change following the 2015 Oregon legislative session. Any updates will be posted on our website.
Same-sex married couples. The Oregon Department of Revenue recognizes same-sex couples legally married in Oregon and other jurisdictions as married for Oregon tax purposes. For more information, visit our website.
Political contribution credit. A political contribution credit is no longer allowed if your federal adjusted gross income exceeds $200,000 for married/RDP filing jointly or $100,000 for all other filers. See the Credits page for more details.
Earned income credit. The Oregon earned income credit has been increased to 8% of the credit allowed on your federal return.
Rural health practitioner credit. The requirements to claim this credit have changed. See the Credits page for more details.
Military pay. You may continue to subtract military pay from your Oregon income if you earned it outside Oregon from August 1, 1990, through the date the president sets as the end of combat activities in the Persian Gulf. The president had not declared an end to combat activities when this publication was printed.
Payment options. The department accepts payment of tax by debit card, credit card, check, and money order. See the General information page for information and instructions.
Direct deposit. Instead of receiving your refund check in the mail, you may have your refund deposited directly into your account at a bank, credit union, or other financial institution. See the General information page. You can also have your refund deposited directly into an Oregon 529 college savings network account. You may choose up to four accounts. See our full-year and part-year/nonresident booklets for more information.
Minimum refund. Under Oregon law, the minimum refund that can be issued is $1.
Minor child’s return and signature. If your child must file a tax return, you may sign the child’s name as his or her legal agent. Sign the child’s name and then
write “By [your signature], parent (or legal guardian) for minor child.”
Deceased person’s return and signature. You must file a final return for a person who died during the calendar year if a return would normally be required. If a return must be filed, please check the “deceased” box.
Are you filing a final return and claiming a refund for a deceased person?
If so, file Form 243, Claim to Refund Due a Deceased Person, with the return. Go to our website to download the form or contact us to order it. If you are a court appointed personal representative or have filed a small estate affidavit and you need more information about trusts or estates, contact our Estate Unit at email@example.com.
Oregon tax credits. Most Oregon tax credits are limited to your tax liability. However, report the full amount of each credit on your return, even if you cannot use all of the credit this year. Some credits allow a carryforward of any unused amount. When you prepare your 2014 return, refer to the copy of your 2013 return to see if you have any unused credit to carry forward. See the Credits page to find out which credits you can carry forward to future years.