Individuals

Oregon personal income tax—additions

Report these additions on Schedule OR-ASC (full-year fliers) or Schedule OR-ASC-NP (part-year or nonresident filers).

​Additions—Schedule OR-ASC (section 1) or OR-ASC-NP (section 2)​ ​OR-40 ​OR-40-N OR-​40-P ​Code
Claim of right income repayments​ ​X ​103
​Disposition of inherited Oregon farmland or forestland ​X ​X ​X ​106
​Federal election on interest and dividends of a minor child ​X ​X ​X ​107
​Federal income tax refunds ​X ​109
​Net operating loss—non-Oregon source ​X ​X ​X ​116
​Oregon 529 College Savings Plan nonqualified withdrawal ​X ​X ​X ​117
​Oregon deferral of reinvested capital gain ​X ​X ​X ​118
​Partnership and S corporation modifications for Oregon ​X ​X ​X ​119
​Business credit—unused ​X ​X ​X ​122
​Federal subsidies for employer prescription drug plans ​X ​X ​X ​123
​Federal law disconnect ​X ​X ​X ​131
​Accumulation distribution from certain domestic trusts ​X ​X ​X ​132
​Fiduciary adjustment from Oregon estates and trusts ​X ​X ​X ​133
​Gambling losses claimed as an itemized deduction ​X ​134
​Oregon-only Schedule A items ​X ​135
​Refund of Oregon-only Schedule A items from a prior year ​X ​136
​Individual development account nonqualified withdrawal ​X ​X ​X ​137
Oregon IDA Initiative Fund donation credit add-back​
​X ​138
​Lump-sum distribution from a qualified retirement plan ​X ​X ​X ​139
​Passive foreign investment company income ​X ​X ​X ​140
Child Care Fund contributions ​X ​142
​Oregon Production Investment Fund contributions ​X ​144
Renewable Energy Development Fund contributions ​X ​145
​University Venture Development Fund contributions ​X ​146
​Income taxes paid to another state ​X ​X ​X ​148
​Basis of business assets transferred to Oregon ​X ​X ​X ​150
​Depletion in excess of property basis ​X ​X ​X ​151
​Depreciation difference for Oregon ​X ​X ​X ​152
​Federal depreciation disconnect ​X ​X ​X ​153
​Gain or loss on sale of depreciable property with different basis for
Oregon
​X ​X ​X ​154
​Passive activity losses ​X ​X ​X ​155
​Suspended losses ​X ​X ​X ​156
​Federal estate tax on income in respect of a decedent ​X ​157
​Interest on state and local government bonds outside of Oregon ​X ​X ​X ​158
​Federal subtraction for retirement savings rollover from individual development account ​X ​X ​X ​159
​Charitable donations not allowed for Oregon ​X ​160
​Nonresident capital loss carryovers ​X ​X ​X ​161
​Working Family Household and Dependent Care credit medical expenses   ​X ​163
ABLE account nonqualified withdrawal ​​X ​​X ​​X ​164
​College Opportunity Grant contributions X​ ​165
​Repatriated foreign income ​X ​X ​X ​184

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More information

Read Publication OR-17​ for full requirements and instructions on how to claim any of these additions on your Oregon tax return.