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Should I Use Itemized Deductions on My Oregon Return?
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Oregon itemized deductions Oregon Schedule OR-A. Oregon has its own form for reporting itemized deductions. If you're itemizing your deductions for Oregon, include Schedule OR-A with your Oregon return whether or not you're itemizing deductions on your federal return. You still use federal defi...
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Oregon Other Credits |
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Total standard credits from Schedule OR-ASC. If you qualify for a standard credit, you must include Schedule OR-ASC with your return with the numeric code and amount of the standard credit you’re claiming. Enter the total from Schedule OR-ASC, section 3, on Form 40, line 27. For more informa...
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Oregon Severely Disabled
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Severely disabled. Did you have a severe disability at the end of the tax year? If so, you may claim an additional exemption credit. This credit is different from the disabled child credit. You may qualify for and claim the severely disabled exemption even if someone else can claim you as a depende...
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Oregon Estimated Tax Payments |
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Pay estimated tax for tax year 2022 if: You expect your 2022 tax after all credits and withholding will be $1,000 or more when you file your return and you estimate that your total withheld tax will be less than: • One hundred percent of the tax shown on your 2021 income tax return that co...
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Oregon Lottery
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Oregon won’t tax your winnings from an Oregon Lottery ticket or play that results in winnings of $600 or less. Individual Oregon Lottery winnings of more than $600 per ticket or play are taxed by Oregon and aren’t eligible for the subtraction. “Oregon Lottery” means all gam...
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Oregon Charitable Checkoff Donations |
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Oregon Coast Aquarium SOLVE The Nature Conservancy St. Vincent DePaul Society of Oregon Oregon Humane Society The Salvation Army Doernbecher Children’s Hospital Oregon Veterans’ Homes ALS Association Planned Parenthood of Oregon Oregon Lions Sight & Hearing Foundation Shr...
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Oregon 529 College Savings Network
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Oregon 529 College Savings Network account contributions (ORS 315.650) [Credit code 896] A tax credit of up to $150 ($300 if married filing jointly) is available for taxpayers who make contributions to an Oregon 529 College Savings Network account. To qualify for the credit, you must make contrib...
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Oregon Interest on Certain Installment Sales |
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Interest on certain installment sales. Do you have installment sales for which you had to pay interest on the deferred tax liability for federal purposes? If so, you must also pay interest for Oregon. The interest is reported as an addition to tax on your Oregon return, just as it is on your fede...
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Oregon Children With a Disability
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Child(ren) With a Disability You may be entitled to an additional personal exemption for your dependent child who has a qualifying disability. To qualify, all of the following must be true. Your child: Your federal AGI must not be more than $100,000 and your child: • Qualified as your de...
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Oregon Political Contributions |
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Political Contributions Credit Fill in your total political contributions, up to $100 on a joint return, $50 on all others. Your contribution(s) of money must have been made during the tax year to any of the following: A political party. A qualified candidate (or the candidate's principal campa...
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Oregon Tuition and Fees
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Tuition and fees [ORS 316.716(3)] Oregon’s tuition and fees subtraction was for taxpayers who had to reduce the tuition and fees deduction on their federal return because they were claiming a federal education credit. Congress has repealed the federal tuition and fees deduction for tax year...
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Oregon Income taxes paid to another state |
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Income taxes paid to another state (ORS 316.082, 316.131) [Credit code 802] If you pay tax to Oregon and another state on the same income, you have “mutually-taxed income.” In certain circumstances, you may be able to claim a credit on your Oregon return for income taxes paid to anot...
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Oregon Part-Year Residents and Nonresidents
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NonresidentsIf you were domiciled outside Oregon and lived outside Oregon for the entire year, you were a nonresident of Oregon. If you are a nonresident, Oregon taxes only income you earned in Oregon and received from Oregon sources. In some cases, however, a taxpayer domiciled in Oregon can be tr...
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How can I determine if I am a resident of Oregon? |
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Are you a resident, a part-year resident, or a nonresident? The following will help you decide: Full-year Resident: You are a full-year Oregon resident if you live in Oregon all year. You are also a full-year Oregon resident, even if you live outside Oregon, if all of the following are true: ...
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Oregon Military Active Duty Pay
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Nonresidents stationed in Oregon. Oregon doesn’t tax your military pay while you’re stationed in Oregon. File Form OR-40-N if you had other income from Oregon sources or to claim a refund of Oregon tax withheld from your military pay. Military spouses. Federal law does not allow Orego...
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