| American Indian | X | X | X | 300 |
| Artist's charitable contribution | X | | | 301 |
| Construction worker and logger commuting expenses | X | X | X | 303 |
| Federal gain previously taxed by Oregon | X | X | X | 306 |
| Federal pension income | X | X | X | 307 |
| Tuition and fees | X | X | X | 308 |
| Federal income tax from a prior year | X | | | 309 |
| Fiduciary adjustments from Oregon estates and trusts | X | X | X | 310 |
| Foreign tax | X | | | 311 |
| Individual development account contributions | X | X | X | 314 |
| Interest and dividends on U.S. bonds and notes | X | X | X | 315 |
| Land donation to educational institutions | X | X | X | 316 |
| Interest from state and local government bonds | X | X | X | 317 |
| Military active duty pay | X | X | X | 319 |
| Mortgage interest credit | X | | | 320 |
| Net operating loss for Oregon | X | X | X | 321 |
| Oregon lottery winnings | X | X | X | 322 |
| Partnership and S corporation modifications for Oregon | X | X | X | 323 |
| Oregon College & MFS 529 Savings Plan deposit | X | X | X | 324 |
| Oregon income tax refund | | X | X | 325 |
| Previously taxed employee retirement plans | X | X | X | 327 |
| Public Safety Memorial Fund award | X | X | X | 329 |
| Railroad Retirement Board benefits: tier 2, windfall/vested dual, supplemental, and railroad unemployment benefits | X | X | X | 330 |
| U.S. government interest in IRA or Keogh distributions | X | X | X | 331 |
| Scholarship awards used for housing expenses | X | X | X | 333 |
| Legislative Assembly salary and expenses | X | X | X | 335 |
| Film production labor rebate—Greenlight Oregon Labor Rebate Fund | X | X | X | 336 |
| Mobile home park capital gain | X | X | X | 338 |
| Capital Construction Fund (CCF) contributions | X | X | X | 339 |
| Federal business and health coverage credits | X | X | X | 340 |
| Income on a composite return | | X | X | 341 |
| Oregon Investment Advantage | X | X | X | 342 |
| Mobile home tenant payment | X | X | X | 344 |
| Taxable benefits for former RDPs | X | X | X | 347 |
| Previously taxed IRA conversions | X | X | X | 348 |
| Special Oregon medical | X | X | X | 351 |
| DISC dividend payments | X | X | X | 352 |
| Depreciation difference for Oregon | X | X | X | 354 |
| Gain or loss on sale of depreciable property with different basis for Oregon | X | X | X | 355 |
| Passive activity losses | X | X | X | 356 |
| Suspended losses | X | X | X | 357 |
| Basis of business assets transferred to Oregon | X | X | X | 358 |
| Marijuana business expenses not allowed on the federal return | X | X | X | 359 |
| ABLE account deposit | X | X | X | 360 |
| First-time Home Buyer Savings Account contributions and earnings | X | X | X | 361 |
|