Claim of right income repayments |
X |
X |
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 College & MFS 529 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 |
Refund of Oregon-only itemized deductions
| X
| X
| 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 |
University Venture Development Fund contributions |
X |
|
|
146 |
Income taxes paid to another state by a pass-through entity |
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 |
Capital loss carryover difference
| X
| X
| X
| 162
|
WFHDC credit medical expenses |
X |
|
|
163 |
ABLE account nonqualified withdrawal |
X |
X |
X |
164 |
College Opportunity Grant contributions
|
X |
|
|
165 |
First-time
home buyers savings account nonqualified withdrawal
| X
|
|
| 166
|
Centralized
Partnership Audit Regime (CPAR)
| X
| X
| X
| 187
|