Carryforward credits are credits earned in a prior year that were not fully used and may still be available to offset Oregon tax liability in the current year.
Program Entry
Oregon Return → Credits → Carryforward Credits
835 - Agricultural Workforce Housing
Carryforward of a credit related to qualifying agricultural workforce housing projects.
839 - Business Energy Carryforward
Unused business energy credit carried forward from a prior tax year.
841 - Child Care Fund Contributions Carryforward
Carryforward of a credit for qualifying child care fund contributions.
843 - Crop Donation
Carryforward of a credit related to qualifying crop donations.
847 - Employer Scholarship
Carryforward of a credit for qualifying employer scholarship programs.
848 - Lender's Credit: Energy Conservation Carryforward (S Corporation)
Carryforward of an S corporation lender's credit related to qualifying energy conservation projects.
849 - Energy Conservation Project Carryforward
Unused credit from a qualifying energy conservation project.
850 - Fish Screening Devices
Carryforward of a credit related to qualifying fish screening devices.
852 - Oregon IDA Initiative Fund Donation
Carryforward of a credit for contributions to the Oregon Individual Development Account (IDA) Initiative Fund.
853 - Long-Term Enterprise Zone Facilities Carryforward (S Corporation)
Carryforward of an S corporation credit related to qualifying long-term enterprise zone facilities.
854 - Lender's Credit: Affordable Housing (S Corporation)
Carryforward of an S corporation lender's credit related to affordable housing projects.
855 - Oregon Low Income Community Jobs Initiative/New Markets
Carryforward of a credit related to qualifying investments under the Oregon Low Income Community Jobs Initiative or New Markets programs.
856 - Oregon Production Investment Fund Contributions (Auction)
Carryforward of a credit for qualifying contributions to the Oregon Production Investment Fund.
860 - Renewable Energy Resource Equipment Manufacturing Facility Carryforward
Unused credit from a qualifying renewable energy resource equipment manufacturing facility.
861 - Residential Energy
Carryforward of a qualifying residential energy credit.
863 - Transportation Projects Carryforward
Carryforward of a credit associated with qualifying transportation projects.
864 - University Venture Development Fund Contributions
Carryforward of a credit related to qualifying contributions to a University Venture Development Fund.
868 - Rural Technology Workforce Development Carryforward
Carryforward of a credit for qualifying rural technology workforce development activities.
869 - Bovine Manure Production/Collection Carryforward
Carryforward of a credit related to qualifying bovine manure production or collection projects.
871 - College Opportunity Grant Fund Contributions (Auction) Carryforward
Carryforward of a credit for qualifying contributions to the College Opportunity Grant Fund.
872 - Short Line Railroad Rehabilitation
Carryforward of a credit related to qualifying short line railroad rehabilitation projects.
873 - Forest Conservation
Carryforward of a credit related to qualifying forest conservation activities.
Notes
- Carryforward credits originate from prior tax years.
- Supporting documentation should be retained showing the amount available to carry forward.
- Carryforward periods vary by credit.
For additional information or specific instructions on the above credits, please refer to the Oregon state instructions, here.