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Personal Tax Overview for Tax Preparation Overview 2011

Personal Tax Overview for Tax Preparers

Download the full 2013 version of Publication 17½, Oregon Individual Income Tax Guide
Introduction
  • Federal tax law
  • New information
  • Important reminders
General information
  • Oregon statute of limitations on refunds
  • Interest
  • Penalties
  • Extensions of time to file
  • Amended returns
  • Injured spouse/RDP refund claims
  • Electronic filing for Oregon
  • 2-D barcode filing for Oregon
  • Tax payment options
  • Direct deposit of refund
  • Refund processing
  • Residency
  • Registered domestic partners in Oregon
  • What form to file
  • Filing status
  • Special instructions for married filers with different residency statuses
  • Filing requirements
  • Individual Taxpayer Identification Number
  • Military personnel filing information
  • Limited liability companies
  • Composite tax returns
  • Pass-through entity owner payments
  • Real estate tax payments
  • Appeal procedures
  • Record-keeping requirements
  • What to do if you are audited
  • Filing a return after tax has been assessed
  • Why Oregon needs a federal return
Income
  • Air carrier employees
  • Alimony received
  • Business income or loss
  • Gain, loss, and distributions
  • Hydroelectric dam workers
  • Interest and dividend income
  • Interstate Transportation Wages (Amtrak Act)
  • IRA distributions
  • Property, like-kind exchange or conversion
  • Rents, royalties, partnerships, estates, trusts, farms, etc., from federal Schedule E and F
  • Retirement income
  • Social Security and Railroad Retirement Board benefits
  • State and local income tax refunds
  • Unemployment compensation and other taxable income
  • Wages, salaries, and other pay for work
  • Waterway workers
Adjustments to income
  • Alimony paid
  • Certain business expenses of reservists
  • Educator expenses
  • Fee-basis government officials
  • Health Savings Account deduction
  • Interest penalty on early withdrawal of savings
  • IRA or self-employed SEP and SIMPLE contributions
  • Moving expenses
  • Performing artists
  • Self-employed health insurance
  • Self-employment tax
  • Student loan interest
  • Tuition and fees
Additions
  • Accumulation distribution from a trust
  • Alternative fuel vehicle fund
  • Child Care Fund contributions
  • Claim of right income repayments
  • Depletion
  • Discharge of indebtedness from reacquisition of debt instrument
  • Disposition of inherited Oregon farmland or forestland
  • Federal election on interest and dividends of a minor child
  • Federal estate tax
  • Federal income tax refunds
  • Gambling losses claimed as an itemized deduction
  • Income taxes paid to another state
  • Individual Development Account
  • Interest and dividends on government bonds of other states
  • Long-term care insurance premiums, federal deduction
  • Lump-sum distributions
  • Oregon 529 College Savings Network
  • Oregon Cultural Trust contributions
  • Oregon Production Investment fund
  • Renewable energy development contribution
  • Self-employed health insurance deduction
  • Unused business credits
  • University venture development fund contributions
Subtractions
  • American Indian
  • Artist's charitable contribution
  • Capital construction fund
  • Construction worker and logger commuting expenses
  • Conversions and exchanged property
  • DISC dividend payments
  • Discharge of indebtedness from reacquisition of a debt instrument
  • Federal income tax liability
  • Federal tax worksheet
  • Federal pension income
  • Federal tax credits
  • Foreign income tax
  • Income from a composite return
  • Individual Development Account
  • Interest and dividends on U.S. bonds and notes
  • Land donations to educational institutions
  • Local government bond interest
  • Lottery winnings
  • Mobile home park capital gain exclusion
  • Mobile home park payments
  • Mortgage interest credit
  • Oregon 529 College Savings Network
  • Oregon income tax refund
  • Oregon Investment Advantage
  • Previously taxed employee retirement plans
  • Previously taxed IRA conversions
  • Public Safety Memorial Fund Awards
  • Railroad Retirement Board benefits
  • Scholarship awards used for housing expenses
  • Severance pay
  • Social Security benefits
  • Special Oregon medical
  • Taxable benefits for former RDPs
  • Tuition and fees
  • U.S. government interest in IRA or Keogh distribution
Other items
  • Net operating losses (NOLs) for Oregon
  • Depreciation and amortization
  • Partnership and S corporation modifications for Oregon and Business tax credits from flow-through entity
  • Basis of business assets transferred into Oregon
  • Sale of assets
  • Gain on the sale of an Oregon residence
  • Fiduciary adjustment
  • Passive activity losses
  • Individual Development Accounts
  • Oregon percentage
  • Deductions and modifications
    Limit on itemized deductions
  • Oregon tax
  • Farm liquidation long-term capital gain tax rate
  • Farm income averaging

Credits
  • Agricultural workforce housing
  • Alternative fuel vehicle fund
  • Biomass production/collection
  • Business energy
  • Child and dependent care
  • Child Care Fund contribution
  • Claim of right income repayment
  • Crop donation carryforward
  • Diesel engine replacement carryforward
  • Diesel engine repower or retrofit carryforward
  • Earned income
  • Elderly or disabled
  • Electronic commerce zone investment
  • Employer provided dependent care assistance
  • Employer scholarship
  • Energy Conservation Project
  • Exemption
  • Fish screening devices
  • Income taxes paid to another state
  • Individual Development Account
  • Involuntary move of a mobile home
  • Long-term care insurance premiums
  • Loss of use of limbs
  • Low-income caregiver
  • Mobile home park closure
  • Mutually taxed gain on sale of residential property
  • Oregon Cultural Trust contributions
  • Oregon low income community jobs initiative
  • Oregon Production Investment Fund
  • Oregon Veterans' Home
  • Political contributions
  • Pollution control facilities
  • Reforestation carryforward
  • Renewable energy development contribution
  • Renewable energy resource equipment manufacturing facility
  • Reservation enterprise zone
  • Residential energy
  • Retirement income
  • Riparian land carryforward
  • Rural emergency medical technicians
  • Rural health practitioners
  • Transportation projects
  • University venture development fund contributions
  • Wolf depredation
  • Working family child care
Interest on under payment of estimated tax
  • Who must pay
  • Figure your required annual payment
  • Figure your required installment payment
  • Exceptions to paying interest on an underpayment of estimated tax
Estimated tax
  • Who must pay
  • Farmers and commercial fishermen
  • Nonresidents and part-year residents
  • Retirees
  • Nonresident aliens
  • Fiduciaries
Elderly rental assistance
  • Important information
  • Qualifications
Appendix
  • Household Income Checklist
  • Working Family Child Care Credit Tables
  • Standard Numeric Codes for Oregon Other Additions, Subtractions, Deductions, Modifications, and Credits
  • Mailing addresses


Previous versions of this publication

2012 tax year
2011 tax year
2010 tax year
2009 tax year
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