What Can I Add to My Oregon State Return?
Most income from your federal return is automatically transferred to your Oregon return. However, Oregon requires certain items to be added back to income when calculating Oregon taxable income.
Use this section to report Oregon additions that apply to your tax situation.
Program Entry
Oregon Return → Additions to Income
The Following Information Can Be Added
Interest on Government Bonds of Other States
Interest earned from bonds issued by states other than Oregon or their political subdivisions is generally taxable by Oregon and must be added to Oregon income.
Other Additions
Use the Other Additions section to report Oregon-specific additions required by state law. Select the addition description and enter the applicable amount.
103 - Claim of Right Income Repayments
Used when a repayment was claimed under the federal claim of right provisions and an Oregon adjustment is required.
106 - Disposition of Inherited Oregon Farmland or Forestland
An addition related to the sale or disposition of inherited Oregon farmland or forestland that received special Oregon tax treatment.
107 - Federal Election on Interest and Dividends of a Minor Child
Used when the taxpayer elected to report a child's interest and dividend income on the federal return and an Oregon adjustment is required.
109 - Federal Income Tax Refunds
Certain federal income tax refunds that were excluded from federal taxable income may need to be added for Oregon purposes.
116 - Net Operating Loss Non-Oregon Source
Used when non-Oregon source net operating losses require an Oregon adjustment.
117 - Oregon Higher Education Savings Plan Subtraction Nonqualified Withdrawal
A nonqualified withdrawal from a previously Oregon-deducted Higher Education Savings Plan may need to be added back to income.
118 - Oregon Deferral of Reinvested Capital Gain
Used when a previously deferred Oregon capital gain becomes taxable and must be added back to income.
119 - Partnership and S Corporation Modifications for Oregon
Certain Oregon adjustments reported by partnerships and S corporations may require an addition to income.
122 - Unused Business Credit
Used when Oregon requires an adjustment related to a previously claimed business credit.
123 - Federal Subsidies for Employer Prescription Drug Plans
Federal subsidies received for employer prescription drug plans may require an Oregon addition.
131 - Federal Law Disconnect
Used when Oregon law differs from federal law and requires income to be added back.
132 - Accumulation Distribution from a Trust
An accumulation distribution received from a trust that requires Oregon adjustment.
133 - Fiduciary Adjustments from Oregon Estates and Trusts
Adjustments reported by an Oregon estate or trust that must be added to Oregon income.
134 - Gambling Losses Claimed as an Itemized Deduction
Used when gambling losses deducted federally must be added back for Oregon purposes.
136 - Refund of Oregon Only Schedule Items from a Prior Year
Refunds attributable to Oregon-only deductions or adjustments claimed in a prior year.
137 - Individual Development Account Nonqualified Withdrawal
Nonqualified withdrawals from an Individual Development Account (IDA) may require an addition to income.
138 - Add Back for IDA Donation Credit
Used when Oregon requires a credit-related adjustment involving an Individual Development Account donation.
139 - Lump-Sum Distribution from a Qualified Retirement Plan
Certain lump-sum retirement plan distributions may require an Oregon addition.
140 - Passive Foreign Investment Company Income
Income from a Passive Foreign Investment Company (PFIC) that requires an Oregon adjustment.
144 - Contributions to Oregon Production Investment Fund
Certain contributions that previously received Oregon tax benefits may require an addition.
146 - Contributions to University Venture Fund
Used when Oregon requires recapture or adjustment of previously deducted or credited contributions.
148 - Income Taxes Paid to Another State by a Pass-Through Entity
Used when taxes paid by a pass-through entity require an Oregon addition adjustment.
150 - Basis of Business Assets Transferred into Oregon
Adjustments related to the basis of business assets transferred into Oregon.
151 - Depletion in Excess of Property Basis
Excess depletion deductions may require an Oregon addition.
152 - Depreciation Difference for Oregon
Used when Oregon depreciation rules differ from federal depreciation calculations.
153 - Federal Depreciation Disconnect
An adjustment required because Oregon does not conform to certain federal depreciation provisions.
154 - Gain or Loss on the Sale of Depreciable Property
Oregon adjustment related to the sale or disposition of depreciable property.
155 - Passive Activity Losses
Passive activity losses that are treated differently for Oregon purposes.
156 - Suspended Losses
Adjustments related to suspended losses recognized differently under Oregon law.
157 - Federal Estate Tax
Certain federal estate tax deductions may require an Oregon addition.
159 - Federal Subtraction for Retirement Savings Rollover from IDA
Used when a federal benefit related to an Individual Development Account requires an Oregon addback.
160 - Disqualified Charitable Donations
Certain charitable contributions that do not qualify under Oregon law.
161 - Nonresident Capital Losses and Loss Carryovers
Used when Oregon requires an adjustment for nonresident capital losses or carryovers.
162 - Capital Loss with Oregon-Only Tax Benefit
Capital losses that previously received an Oregon-only tax benefit.
163 - WFHDC Medical Expenses
Medical expense adjustments related to the Working Family Household and Dependent Care Credit.
164 - ABLE Account Nonqualified Withdrawal
Nonqualified distributions from an ABLE account may need to be added back to Oregon income.
166 - First-Time Home Buyer Savings Account Nonqualified Withdrawal
A nonqualified withdrawal from a First-Time Home Buyer Savings Account may require an Oregon addition.
167 - PTE-E Tax Deducted on Entity-Level Federal Return
Used when Oregon requires an addback of pass-through entity elective tax deducted on the federal return.
187 - CPAR Addition
An addition related to adjustments made under the Centralized Partnership Audit Regime (CPAR).
188 - Research and Development for Semiconductor Companies
Oregon adjustment related to semiconductor research and development provisions.
How Does This Affect My Return?
Amounts entered in this section increase Oregon income. This may:
- Increase Oregon taxable income.
- Increase Oregon tax liability.
- Affect income-based Oregon deductions and credits.
Notes
- Only report additions that apply to your situation.
- Most taxpayers will not need to enter every addition listed.
- Keep supporting documentation for any Oregon addition claimed on the return.
- Some additions may be reported to you on a Schedule K-1, trust statement, or other Oregon tax document.