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Oregon additions

Oregon additions are income items that aren't reported on the federal personal income tax return but are taxed by Oregon, or they are deductions on the federal return that must be added back to Oregon income. All Oregon additions are reported using addition codes on Schedule OR-ASC or Schedule OR-ASC-NP. Additions that are related to itemized deductions are claimed as “negative" modifications by part-year residents and nonresidents. 


Negative modifications

Negative modifications are itemized deductions that must be added back to income on a part-year or nonresident return. Report a negative modification by putting a minus sign in front of the amount on Schedule OR-ASC-NP. 

More information

Read Publication OR-17 for more information and instructions for reporting these additions and negative modifications on your Oregon personal income tax return.