Publication OR-CODES, Numeric Codes for Oregon …

Publication OR-CODES

Numeric Codes for Oregon Adjustments, Additions, Subtractions, Modifications, and Credits

Effective for tax year 2020

Numeric codes are required when you are claiming or reporting an adjustment, addition, subtraction, modification, or credit on Schedule OR-ASC or OR-ASC-NP. If you have multiple items that use the same code, other than a credit for income taxes paid to another state, add them together and enter the total as a single item. Include Schedule OR-ASC or OR-ASC-NP when you file your return.

Adjustments--Schedule OR-ASC-NP, Section 1 only. Certain business expenses of reservists, performing artists, and fee-basis government officials?Form 1040, Schedule 1, Line 24 Health savings account deduction--Form 1040, Schedule 1, Line 25 Penalty on early withdrawal of savings--Form 1040, Schedule 1, Line 30 Write-in adjustments on Form 1040, Schedule 1, Line 22 Charitable contribution adjustment--Form 1040, Line 10b

OR-40 OR-40-N OR-40-P Code

X

X

002

X

X

003

X

X

004

X

X

005

X

X

007

Additions--Schedule OR-ASC, Section 1 or OR-ASC-NP, Section 2.

Claim of right income repayments

Disposition of inherited Oregon farmland or forestland

Federal election on interest and dividends of a minor child

Federal income tax refunds

Net operating loss--non-Oregon source

Oregon College & MFS 529 Savings Plan subtraction nonqualified withdrawal

Oregon deferral of reinvested capital gain

Partnership and S corporation modifications for Oregon

Business credit--unused

Federal subsidies for employer prescription drug plans

Federal law disconnect

Accumulation distribution from certain domestic trusts

Fiduciary adjustment from Oregon estates and trusts

Gambling losses claimed as an itemized deduction

Refund of Oregon-only itemized deductions from a prior year

Individual development account nonqualified withdrawal

Oregon IDA Initiative Fund donation credit add back

Lump-sum distribution from a qualified retirement plan

Passive foreign investment company income

Child Care Fund contributions

Oregon Production Investment Fund contributions

University Venture Development Fund contributions

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

Basis of business assets transferred to Oregon

Depletion in excess of property basis

Depreciation difference for Oregon

Federal depreciation disconnect

Gain or loss on sale of depreciable property with different basis for Oregon

Passive activity losses

150-101-432 (Rev. 10-22-20)

1

OR-40 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

OR-40-N OR-40-P Code

X

X

103

X

X

106

X

X

107

109

X

X

116

X

X

117

X

X

118

X

X

119

X

X

122

X

X

123

X

X

131

X

X

132

X

X

133

134

X

X

136

X

X

137

138

X

X

139

X

X

140

142

144

146

X

X

148

X

X

150

X

X

151

X

X

152

X

X

153

X

X

154

X

X

155

2020 Publication OR-CODES

Additions--Schedule OR-ASC, Section 1 or OR-ASC-NP, Section 2.

(Continued from page 1)

Suspended losses Federal estate tax on income in respect of a decedent Interest on state and local government bonds outside of Oregon Federal subtraction for retirement savings rollover from individual development account Charitable donations not allowed for Oregon Nonresident capital loss carryovers Capital loss carryover difference WFHDC medical expenses ABLE account subtraction nonqualified withdrawal College Opportunity Grant contributions First-time home buyer savings account nonqualified withdrawal CPAR addition

OR-40 OR-40-N OR-40-P Code

X

X

X

156

X

157

X

X

X

158

X

X

X

159

X

160

X

X

X

161

X

X

X

162

X

163

X

X

X

164

X

165

X

X

X

166

X

X

X

187

Subtractions--Schedule OR-ASC, Section 2 or OR-ASC-NP, Section 3. American Indian Artist's charitable contribution Construction worker and logger commuting expenses Federal gain previously taxed by Oregon Federal pension income Tuition and fees Federal income tax from a prior year Fiduciary adjustments from Oregon estates and trusts Foreign tax Individual development account contributions Interest and dividends on U.S. bonds and notes Land donation to educational institutions Interest from state and local government bonds Military active duty pay Mortgage interest credit Net operating loss for Oregon Oregon lottery winnings Partnership and S corporation modifications for Oregon Oregon College & MFS 529 Savings Plan deposit carryforward Oregon income tax refund Previously taxed employee retirement plans Public Safety Memorial Fund award Railroad Retirement Board benefits: tier 2, windfall/vested dual, supplemental, and railroad unemployment benefits U.S. government interest in IRA or Keogh distributions Scholarship awards used for housing expenses Legislative Assembly salary and expenses Film production labor rebate--Greenlight Oregon Labor Rebate Fund Mobile home park capital gain Capital Construction Fund (CCF) contributions Federal business and health coverage credits Income on a composite return

150-101-432 (Rev. 10-22-20)

2

OR-40 X X X X X X X X X X X X X X X X X X X

X X

X

X X X X X X X

OR-40-N OR-40-P

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Code 300 301 303 306 307 308 309 310 311 314 315 316 317 319 320 321 322 323 324 325 327 329

X

X

330

X

X

331

X

X

333

X

X

335

X

X

336

X

X

338

X

X

339

X

X

340

X

X

341

2020 Publication OR-CODES

Subtractions--Schedule OR-ASC, Section 2 or OR-ASC-NP, Section 3.

(Continued from page 2)

Oregon Investment Advantage Mobile home tenant payment Taxable benefits for former RDPs Previously taxed IRA conversions Special Oregon medical DISC dividend payments Depreciation difference for Oregon Gain or loss on sale of depreciable property with different basis for Oregon Passive activity losses Suspended losses Basis of business assets transferred to Oregon Marijuana business expenses not allowed on the federal return ABLE account deposit carryforward First-time home buyer savings account contributions and earnings CPAR subtraction

Modifications--Schedule OR-ASC-NP, Section 4 only. Artist's charitable contribution Federal income tax refunds + Federal tax from a prior year Foreign tax Gambling losses claimed as an itemized deduction + Federal estate tax on income in respect of a decedent + Federal mortgage interest credit Federal business and health coverage credits Child Care Fund contributions + Oregon Production Investment Fund contributions + University Venture Development Fund contributions + Oregon IDA Initiative Fund donation credit add back + Claim of right income repayment + Charitable donations not allowed for Oregon + WFHDC medical expenses + College Opportunity Grant contributions + + Must be entered as a negative number.

Standard credits--Schedule OR-ASC, Section 3 or OR-ASC-NP, Section 5. 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 technicians Rural health practitioners Pass-through income taxes paid to another state

150-101-432 (Rev. 10-22-20)

3

OR-40 OR-40-N OR-40-P Code

X

X

X

342

X

X

X

344

X

X

X

347

X

X

X

348

X

X

X

351

X

X

X

352

X

X

X

354

X

X

X

355

X

X

X

356

X

X

X

357

X

X

X

358

X

X

X

359

X

X

X

360

X

X

X

361

X

X

X

384

OR-40

OR-40-N

X X X X X X X X X X X X X X X

OR-40-P X X X X X X X X X X X X X X X X

Code 600 601 602 603 604 605 607 609 642 644 646 648 649 650 651 652

OR-40 X X X X

X X X X X

OR-40-N

X X PR PR X PR X PR PR X

OR-40-P

X X PR PR X PR X PR PR X

Code

802 806 807 808 809 810 811 812 813 815

2020 Publication OR-CODES

Carryforward credits--Schedule OR-ASC, Section 4 or OR-ASC-NP, Section 6. Agriculture workforce housing Biomass production/collection carryforward Business energy carryforward Child and dependent care carryforward Child Care Fund contributions Crop donation Electronic commerce zone investment Employer-provided dependent care assistance carryforward Employer scholarship Energy conservation projects Fish screening devices Oregon IDA Initiative Fund donation Oregon Low Income Community Jobs Initiative/New Markets Oregon Production Investment Fund contributions Pollution control facilities carryforward Renewable Energy Development Fund contributions carryforward Renewable energy resource equipment manufacturing facility carryforward Residential energy Transportation projects University Venture Development Fund contributions Reforestation of underproductive forestlands Rural technology workforce development Bovine manure production/collection College Opportunity Grant contributions Short line railroad rehabilitation

Carryforward credits available only to S corporation shareholders. Agriculture workforce housing loans (S corporation) Alternative qualified research activities carryforward (S corporation) Lender's credit: affordable housing (S corporation) Lender's credit: energy conservation carryforward (S corporation) Long-term enterprise zone facilities carryforward (S corporation) Qualified research activities carryforward (S corporation)

Refundable credits--Schedule OR-ASC, Section 5 or OR-ASC-NP, Section 7. Claim of right Mobile home park closure Working family household and dependent care (WFHDC) Oregon 529 College Savings Network account contributions ABLE account contributions PR indicates a credit that must be prorated.

OR-40

X X X X X X X X X X X X X X X X X X X X X X X X X

OR-40-N OR-40-P

PR

PR

X

X

X

X

X

X

X

X

PR

PR

X

X

X

X

PR

PR

X

X

PR

PR

X

X

X

X

X

X

X

X

X

X

X

X

PR

PR

X

X

PR

PR

X

X

PR

PR

PR

PR

X

X

PR

PR

Code

835 838 839 840 841 843 845 846 847 849 850 852 855 856 857 859 860 861 863 864 867 868 869 871 872

X

X

X

836

X

X

X

837

X

X

X

854

X

X

X

848

X

X

X

853

X

X

X

858

OR-40 X X X X X

OR-40-N X X PR PR PR

OR-40-P X X PR PR PR

Code 890 891 895 896 897

150-101-432 (Rev. 10-22-20)

4

2020 Publication OR-CODES

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