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Please read through the following list of Oregon Adjustments to Income to see if any of these might apply to your situation:



Alimony paid

Certain business expenses of reservists, performing artists, and fee-basis government officials

Educator expenses

Health savings account (HSA) deduction

IRA or self-employed SEP and savings incentive match plan for employees (SIMPLE) contributions

Moving expenses

Penalty on early withdrawal of savings

Self-employed health insurance

Self-employment tax

Student loan interest

Tuition and fees

Write-in adjustments on federal Form 1040, Schedule 1, line 36



Accumulation distribution from certain domestic trusts

Achieving a Better Life Experience (ABLE) Account nonqualified withdrawal

Capital loss carryover difference

Child Care Fund contributions

Claim of right income repayments

College Opportunity Grant contributions

Depletion in excess of property basis

Discharge of indebtedness from reacquisition of debt instrument

Disposition of inherited Oregon farmland or forestland

Disqualified charitable donations

Federal business income deduction

Federal election on interest and dividends of a minor child

Federal estate tax

Federal income tax refunds

Federal subsidies for employer prescription drug plans

Gambling losses claimed as an itemized deduction

Income taxes paid to another state by an individual

Income taxes paid to another state by a pass-through entity

Individual development account (IDA)

Interest and dividends on government bonds of other states

Lump-sum distributions

Nonresident capital losses and loss carryforwards

Oregon 529 college savings plan nonqualified withdrawal

Oregon Production Investment Fund (auction)

Renewable Energy Development contributions (auction)

University Venture Development Fund contributions

Unused business credits

WFHDC medical expenses



ABLE Account deposit

American Indian

Artist’s charitable contribution

Capital Construction Fund

Construction worker and logger commuting expenses

Conversions and exchanged property

Domestic international sales corporation (DISC) dividend payments

Discharge of indebtedness from reacquisition of debt instrument

Federal income tax liability

Federal tax worksheet

Federal pension income

Federal tax credits

Foreign income tax

Income on a composite return

Individual development account (IDA)

Interest and dividends on U.S. bonds and notes

Land donations to educational institutions carryforward

Legislative Assembly salary and expenses

Local government bond interest

Lottery winnings

Manufactured dwelling park capital gain exclusion

Manufactured dwelling park payments

Marijuana business expenses

Mortgage interest credit

Oregon 529 college savings plan deposit

Oregon income tax refund

Oregon Investment Advantage

Previously taxed employee retirement plans

Previously taxed IRA conversions

Public Safety Memorial Fund Awards

Railroad Retirement Board benefits

Scholarship awards used for housing expenses

Social Security benefits

Special Oregon medical

Taxable benefits for former RDPs

Tuition and fees

U.S. government interest in IRA or Keogh distributions


Other items:

Net operating losses (NOLs) for Oregon

Depreciation and amortization

Partnership and S corporation modifications for Oregon and Business tax credits from PTE

Qualified business income reduced tax rate

Basis of business assets transferred into Oregon

Sale of assets

Gain on the sale of an Oregon residence

Fiduciary adjustment

Market-based sourcing

Passive activity losses (PALs)

Oregon percentage

Deductions and modifications

Repatriated foreign income

Interest on certain installment sales

Farm liquidation long-term capital gain tax rate

Farm income averaging


Standard credits:

Exemption credit

Income taxes paid to another state

Mutually-taxed gain on the sale of residential property

Oregon Cultural Trust contributions

Oregon Veterans’ Home physicians

Political contributions

Reservation enterprise zone

Retirement income

Rural emergency medical service providers

Rural health practitioners


Carryforward credits:

Agriculture workforce housing

Alternative Fuel Vehicle Fund carryforward

Alternative qualified research activities carryforward

Biomass production/collection carryforward

Bovine manure production/collection

Business energy carryforward

Child and dependent care carryforward

Child Care Fund contributions

College Opportunity Grant (auction)

Contribution of computers or scientific equipment for research carryforward

Crop donation

Electronic commerce zone investment

Employer-provided dependent care assistance carryforward

Employer scholarship

Energy conservation projects

Fish screening devices

Lender’s credit: affordable housing

Lender’s credit: energy conservation carryforward

Long-term enterprise zone facilities carryforward

Oregon IDA Initiative Fund donation

Oregon Low-Income Community Jobs Initiative/New Markets

Oregon Production Investment Fund (auction)

Pollution control facilities carryforward

Qualified research activities carryforward

Renewable energy development contribution (auction) carryforward

Renewable energy resource equipment manufacturing facility carryforward

Residential energy

Rural technology workforce development

Transportation projects

University venture development fund contributions


Refundable credits:

Claim of right income repayment

Earned income credit (EIC)

Manufactured home park closure

Working family household and dependent care (WFHDC)