Individuals

Oregon personal income tax: Subtractions

Report these subtractions on Schedule OR-ASC (full-year filers) or Schedule OR-ASC-NP (part-year or nonresident filers).
​Subtractions—Schedule OR-ASC (section 2) or
OR-ASC-NP (section 3)​
​OR-40​OR-40-N​OR-40-P​Code
​American Indian​XX​​X​300
​Artist's charitable contribution​X​301
Construction worker and logger commuting expensesX​​X​X303
Federal gain previously taxed by Oregon​X​X​X306
Federal pension income​XX​X​307
​Tuition and fees​X​X​X​308
​Federal income tax from a prior yearX​309​
​Fiduciary adjustments from Oregon estates and trustsX​X​X​310​
​Foreign tax​X311​
Individual development account contributions​X​X​X​314​
​Interest and dividends on U.S. bonds and notes​XX​X​​315
​Land donation to educational institutionsX​X​X​316​
Interest from state and local government bonds​X​X​X​317​
Military active duty pay​​XX​X​319​
​Mortgage interest credit​X320​
Net operating loss​ for OregonX​X​X​321​
​Oregon lottery winningsX​X​X​322​
​Partnership and S corporation modifications for OregonX​X​X​323​
​Oregon College & MFS 529 Savings Plan depositX​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 distributionsX​X​X​331​
​Scholarship awards used for housing expenses​XX​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 paymentX​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​XX​355​
​Passive activity lossesX​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
​Centralized Partnership Audit Regime (CPAR)​X​X​X​384

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More information

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

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