What does "As If' mean on my Oregon return?

Oregon recognizes Registered Domestic Partners (RDPs) for Oregon tax purposes. Because federal tax law generally does not allow registered domestic partners to file a federal return as married based solely on their RDP status, Oregon requires additional calculations to determine the correct Oregon tax treatment.

These calculations are commonly referred to as "As If" returns because they are prepared as if the partners had filed a federal return using a married filing status.

Program Entry

Oregon Return → Basic Information → Filing an "As If" Federal Return

What is an "As If" Return?

An "As If" return is a federal tax calculation prepared for Oregon purposes only.

The return is prepared using federal tax rules as though the registered domestic partners had filed a federal return as:

• Married Filing Jointly; or
• Married Filing Separately.

The information from the "As If" return is then used to calculate the Oregon return.

Who Needs an "As If" Return?

Generally, this calculation is required for:

• Oregon Registered Domestic Partners (RDPs); and
• Taxpayers whose Oregon filing requirements require an "As If" federal calculation.

Most taxpayers who are legally married and filed a federal return using a married filing status will not need this calculation.

Why Does Oregon Ask for This Information?

Oregon law requires registered domestic partners to be treated similarly to married couples for Oregon income tax purposes.

Because federal tax returns for RDPs are generally filed using federal filing statuses available under federal law, Oregon requires an additional calculation to determine what the federal return would have looked like if the partners had been able to file as married for federal purposes.

This information is used to:

• Determine Oregon taxable income.
• Calculate Oregon deductions and credits.
• Compute the correct Oregon tax liability.

How Do I Mark the Return "As If"?

To mark the return as an "As If" return:

1. Go to State
2. Select the three horizontal dots (Edit)
3. Select Basic Information
4. Select Filing an "As If" Federal Return

How Does This Affect My Return?

The "As If" return is used only to calculate the Oregon return.

It does not:

• Change the federal return that was filed.
• Require a separate federal return to be submitted to the IRS.
• Change the taxpayer's actual federal filing status.

Instead, it provides information Oregon needs to properly calculate the state return.

Notes

• The "As If" return is generally associated with Oregon Registered Domestic Partners.
• The calculation is used only for Oregon tax purposes.
• Information from the "As If" return may affect Oregon income, deductions, credits, and tax calculations.
• The "As If" return is not filed with the IRS.