Individuals

​Oregon personal income tax: Deductions and modifications for part-year and nonresident filers

Part-year and nonresident filers report these deductions and modifications on Schedule OR-ASC-NP.

Modifications—Schedule OR-ASC-NP (section D) ​Code
​Artist's charitable contribution (reported on the nonresident return form)
​600
​Federal income tax refunds* ​601
​Federal income tax paid for a prior year ​602
​Foreign income tax
​603
​Gambling losses claimed as itemized deduction* ​604
​​Federal estate tax* ​605
​​Federal mortgage interest credit ​607
​​Federal tax credits
​609
​Child Care Fund contribution*​ ​642
​Oregon Production Investment Fund contributions* ​644
​University Venture Development Fund contributions* ​646
​Oregon IDA Initiative Fund donation credit add-back* ​648
Claim of right income repayment*
​649
​Disqualified charitable donations* ​650
WFHDC medical expenses* ​651
​College Opportunity Grant Fund contributions*
​652​
​​Charitable contribution non-itemized deduction
​653
*Must be enter​ed as a negative number

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More information

Read Publicatio​​n 17½​ for full requirements and instructions on how to claim any of these deductions and modifications on your Oregon tax return.

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