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Oregon subtractions

Oregon subtractions are items that are taxed on the federal personal income tax return but aren't taxed by Oregon or deductions Oregon allows that aren't allowed on your federal return. Some subtractions are claimed on your Oregon personal income tax return form itself. Other subtractions are claimed using a subtraction code on Schedule OR-ASC or Schedule OR-ASC-NP. Subtractions that are related to itemized deductions are claimed as modifications by part-year residents and nonresidents.

Subtractions claimed on the return

These subtractions are claimed on Form OR-40 (full-year filers), Form OR-40-N (nonresident filers), or Form OR-40-P (part-year filers):

Subtractions with codes

These subtractions are claimed using a subtraction code on Schedule OR-ASC (full-year filers) or Schedule OR-ASC-NP (part-year or nonresident filers):

Modifications

These subtractions are related to itemized deductions. They are claimed as modifications by part-year and nonresident filers using a modification code on Schedule OR-ASC-NP.

More information

Read Publication OR-17 for more information and instructions for claiming these subtractions and modifications on your Oregon personal income tax return