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 1)​Code
​Certain business expenses of reservists, performing artists, and fee-basis government officials--Form 1040, Schedule 1, Line 24​002
​Health savings account deduction--Form 1040, Schedule 1, Line 25​003
​​Penalty on early withdrawal of savings, Form 1040, Schedule 1, Line 30​004
Write-in adjustments reported on Form 1040, Schedule 1, Line 36, or Form 1040NR, Line 34​005
Charitable deduction​007

More information

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

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