Individuals

Oregon personal income tax—subtractions

Report these subtractions on Schedule OR-ASC (full-year filers) or Schedule OR-ASC-NP (part-year or nonresident filers).
​Subtractions—Schedule OR-ASC (section 2) or
OR-ASC-NP (section 3)​
​OR-40 ​OR-40-N ​OR-40-P ​Code
​American Indian ​X X​ ​X ​300
​Artist's charitable contribution ​X ​301
Construction worker and logger commuting expenses X​ ​X ​X 303
Federal gain previously taxed by Oregon ​X ​X ​X 306
Federal pension income ​X X​ X​ 307
​Tuition and fees ​X ​X ​X ​308
​Federal income tax from a prior year X​ 309​
​Fiduciary adjustments from Oregon estates and trusts X​ X​ X​ 310​
​Foreign tax ​X 311​
Individual development account contributions​ X​ X​ X​ 314​
​Interest and dividends on U.S. bonds and notes ​X X​ X​ ​315
​Land donation to educational institutions X​ X​ X​ 316​
Interest from state and local government bonds​ X​ X​ X​ 317​
Military active duty pay​ ​X X​ X​ 319​
​Mortgage interest credit ​X 320​
Net operating loss​ for Oregon X​ X​ X​ 321​
​Oregon lottery winnings X​ X​ X​ 322​
​Partnership and S corporation modifications for Oregon X​ X​ X​ 323​
​Oregon 529 college savings plan deposit X​ X​ X​ 324​
Oregon income tax refund​ X​ X​ 325​
Previously-taxed employee retirement plans​ X​ X​ X​ 327​
Public Safety Memorial Fund award​ X​ X​ X​ 329​
Railroad Retirement Board benefits: tier 2, windfall/vested dual, supplemental, and railroad unemployment benefits​ X​ X​ X​ 330​
​U.S. government interest in IRA or Keogh distributions X​ X​ X​ 331​
​Scholarship awards used for housing expenses ​X X​ X​ 333​
Legislative Assembly salary and expenses​ X​ X​ X​ 335​
Film production labor rebate—Greenlight Oregon Labor Rebate Fund​ X​ X​ X​ 336​
Mobile home park capital gain​ X​ X​ X​ 338​
Capital Construction Fund (CCF)​ contributions​ X​ X​ X​ 339​
Federal business and health coverage credits​ X​ X​ X​ 340​
Income on a composite return​ X​ X​ 341​
Oregon Investment Advantage​ X​ X​ X​ 342​
​Mobile home tenant payment X​ X​ X​ 344​
Taxable benefits for former RDPs​ X​ X​ X​ 347​
Previously-taxed IRA conversions​ X​ X​ X​ 348​
​Discharge of indebtedness ​X X​ X​ 350​
Special Oregon medical​ X​ X​ X​ 351​
DISC dividend payments​ X​ X​ X​ 352​
Depreciation difference for Oregon​ X​ X​ X​ 354​
​Gain or loss on sale of depreciable property with different basis for Oregon ​X ​X X​ 355​
​Passive activity losses X​ X​ X​ ​356
Suspended losses​ X​ X​ X​ 357​
Basis of business assets transferred to Oregon​ X​ X​ X​ 358​
Marijuana business expenses not allowed on the federal return​ X​ X​ X​ 359​
ABLE account deposit​ X​ X​ X​ 360​

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More information

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

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