Here is a list of Oregon's additions to income.
- Interest and Dividends on State and Local Government Bonds Outside of Oregon
- 529 or College Savings Plan (non-qualified withdrawal
- ABLE account (non-qualified withdrawal)
- Accumulation Distribution From a Trust
- Add Back for IDA Donation Credit
- Basis of Business Assets Transferred to Oregon
- Capital Loss with Oregon-only tax benefit
- Charitable Donations Not Allowed for Oregon
- Child Care Fund Contributions
- Claim of Right Income Repayments
- College Opportunity Grant Contributions
- Contributions to Oregon Production Investment Fund
- Contributions to University Venture Fund
- CPAR addition
- Depletion in Excess of Property Basis
- Depreciation Difference for Oregon
- Disposition of Inherited Oregon Farmland or Forestland
- Disqualified charitable donations
- Federal Depreciation Disconnect
- Federal Election on Interest and Dividends of a Minor Child
- Federal Estate Tax
- Federal Income Tax Refunds
- Federal subsidies for employer prescription drug plans
- Federal Law Disconnect
- Fiduciary Adjustments From Oregon Estates and Trusts
- First-time home buyer savings account nonqualified withdrawal
- Gain or Loss on the Sale of Depreciable Property
- Gambling Losses Claimed as Itemized Deductions
- Income Taxes Paid to Another State
- Individual Development Account (non-qualified withdrawal)
- Lump-Sum Distribution from Qualified Retirement Plan
- Net Operating Loss (non-Oregon source)
- Oregon College and MFS 529 Savings Plan nonqualified withdrawal
- Oregon Deferral of Reinvested Capital Gain
- Partnership and S Corporation Modifications for Oregon
- Passive Activity Losses
- Passive Foreign Investment Company Income
- Prior Federal Subtraction for Retirement Savings Contribution
- Refund of Oregon (only schedule A items from a prior year)
- Suspended Losses
- Unused business credit
- WFHDC Medical Expenses
For a more detailed description for these additions, please click here.
Where do I enter this in the program?
These Additions to income are listed in our program by going to:
- State Section
- Edit (three dots)
- Additions to Income