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Individuals

Oregon personal income tax—federal adjustments for part-year and nonresident filers

Part-year and nonresident filers report these adjustments to federal income on Schedule OR-ASC-NP.


Adjustments – Schedule OR-ASC-NP (section A)​Code
​Certain business expenses of reservists, performing artists, and fee-basis government officials--Form 1040, Schedule 1, Line 12
​002
​Health savings account deduction--Form 1040, Schedule 1, Line 13
​003
​​Penalty on early withdrawal of savings, Form 1040, Schedule 1, Line 18
​004
Other adjustments on Form 1040, Schedule 1, Line 23 and 25
​005
​​​​​

More information

Read Publicatio​n OR-17 for full requirements and instructions on how to claim these adjustments on your Oregon tax return.

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