Tuition and fees deduction [code 308]. Did you claim the American opportunity or lifetime learning credit on your federal return? If so, you were not allowed a federal tuition and fees deduction because you claimed the federal credit. Because Oregon does not have credits similar to the American opportunity or lifetime learning credits, you can subtract the federal tuition and fees deduction on your Oregon return up to the amount you would have been allowed on your federal return. You can claim the lesser of the federal limit ($4,000 or $2,000, depending on your income) or your actual expenses. You cannot claim the deduction if:
— You file married/RDP filing separately;
—You can be claimed as a dependent by another person; or
—Your federal modified adjusted gross income is more than $80,000 ($160,000 if married/RDP filing jointly).
