| 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
|
| Federal income tax paid for a prior year | X | | | 309 |
| Fiduciary adjustments from Oregon estates and trusts | X | X | X | 310 |
| Foreign income tax | X | | | 311 |
| IDA contributions | X | X | X | 314 |
| Interest and dividends on U.S. bonds and notes | X | X | X | 315 |
Land donation to educational institutions carryforward
| X | X | X | 316 |
| Interest from state and local government bonds | X | X | X | 317 |
| Military 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 and MFS 529 Savings Plan deposits carryforward
| 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:
| 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 expenses | X | X | X | 335 |
| Film production labor rebate—Greenlight Oregon Labor Rebate Fund | X | X | X | 336 |
Manufactured dwelling park capital gain exclusion
| X | X | X | 338 |
| Capital Construction Fund (CCF) contributions | X | X | X | 339 |
Federal tax credits
| X | X | X | 340 |
| Income on a composite return | | X | X | 341 |
| Oregon Investment Advantage | X | X | X | 342 |
Manufactured dwelling park closure 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 into Oregon | X | X | X | 358 |
Marijuana business expenses
| X | X | X | 359 |
ABLE account deposit carryforward
| X | X | X | 360 |
| First-time Home Buyer Savings Account contributions and earnings | X | X | X | 361
|
AmeriCorps education award
| X
| X
| X | 362
|
Charitable contribution non-itemized deduction
| X | | | 363
|
Centralized Partnership Audit Regime (CPAR)
| X | X | X | 384 |
Business energy credit carryforward
| X | X
| X
| 836
|