Use Schedule OR-A to figure your Oregon itemized deductions using federal definitions and limitations, with the modifications noted in these instructions. Generally, for Oregon, you’re allowed the larger of your itemized deductions or your standard deduction.
Note: Your Oregon standard deduction will be zero if you are married filing a separate return and your spouse itemizes, or if you are a nonresident alien.
If you itemize, you can deduct a part of your medical and dental expenses, amounts you paid for certain taxes, interest, gifts to charity, and certain miscellaneous expenses. Don’t include items that you deducted elsewhere on your federal or Oregon tax return forms or schedules, such as Schedule C, C-EZ, E, or F. See the Internal Revenue Service (IRS) publications referred to in these instructions for more information.