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Oregon Administrative Rules

Division 316

Or. Admin. R. ch. 150, div. 316

Personal Income Tax General Provisions

Department of Revenue

0006Application of Capital Losses and Capital Loss Carryforwards 0007Policy — Application of Various Provisions of the Federal Internal Revenue Code 0009Policy — Application of Various Provisions of Tax Law to Domestic Partners 0015Adoption of Federal Law 0020Tax Reform Act of 1984 Adjustments 0025Definition: “Resident”0027Status of Individuals in a Foreign Country 0035Oregon Net Operating Losses — Treatment After 1984 0040Administrative and Judicial Interpretations 0043Qualified Business Income Reduced Tax Rate (QBIRTR)0045Taxable Income of Nonresidents and Part-year Residents 0050Farm Capital Gain 0055Transitional Provision to Prevent Doubling Income or Deductions 0060Taxable Income of Resident 0065Social Security and Railroad Retirement Benefits Eligible for Subtraction 0080Credit for Income Taxes Paid to Another State 0082Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity 0084Credit for Income Taxes Paid to Another State — Computation 0086Credit for Income Taxes Paid to Other States — Proof Required and Procedure for Obtaining the Credit 0088Addition of Taxes Paid to Another State Claimed as an Itemized Deduction 0090Credit for Duplicative State Taxation Relating to Different Years 0115Disabled Child Exemption Credit 0120Credit for Political Contributions 0125Credit for the Gain on the Sale of a Residence Taxed by Another State 0130Credit for Installation of Alternative Energy Devices 0135Proration of Income and Deductions for Nonresidents and Part-Year Residents 0136Nonresident Deductions Limited to Oregon Sources 0145Proration for Pass-through Entity Income of Part Year Oregon Residents 0150Separate or Joint Federal Returns for Spouses in a Marriage 0155Nonresident Partners: Guaranteed Payments 0157Nonresident Partners: Other Methods of Allocation and Apportionment 0165Gross Income of Nonresidents; Personal Services 0167Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries 0169Gross Income of Nonresidents; Apportionable Income 0171Gross Income of Nonresidents; Other Income and Sale of Property 0173Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers 0175Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes 0179Student Loan Interest Deduction — for Part-Year and Nonresidents 0181Moving Expense Deduction — for Part-year and Nonresidents 0183Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources 0185Gross Income of Nonresidents: Waterway Workers 0195Alimony Deduction — for Part-Year and Nonresidents 0197Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts 0205Credit for Taxes Paid to State of Residence 0225Retirement Income Credit 0230Subtraction for Previously Taxed Contributions 0234“Withholding Statement” and “Exemption Certificate”0235Withholding: Basis of Amount Withheld 0237Employees Exempt from Withholding 0239Withholding on Fringe Benefits 0241Independent Contractor Definition 0243Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld 0250Bonding Requirements for Delinquent Withholding Employers 0255Withholding by Employers 0257Employer’s Election of Method of Computing Withholding 0265Withholding Payments: Cash Basis 0267Additional Time to File Reports 0275Treatment of Payroll Based Program Overpayments 0282Exemptions for Military Personnel 0284Penalty 0290Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates 0295Credit for Tax Withheld 0297Where Taxpayer Reports on Fiscal Year Basis 0305Withholding Income Taxes on IRAs, Annuities, and Compensation Plans 0307Withholding Income Taxes on IRAs, Annuities, and Compensation Plans 0315Alternative Withholding Payment Method for Employers to Avoid Undue Burden 0320Voluntary Withholding for Retired Members of the Uniformed Services 0325Voluntary Withholding for Civil Service Annuitants 0330Semiannual Reports and Payments 0332Withholding: Payment Due Dates 0334Withholding Tax Payment Requirements for Agricultural Employers 0336Employee’s Rights 0345Requirement to use Electronic Funds Transfer 0347Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.0355Withholding: Payment and Reports 0357Waiver of Termination Reports 0359Withholding: Annual Report by Employer 0361Combined Reports and Statewide Transit Tax Reports: Agricultural Employers 0370Liability for Unpaid Withholdings 0372Officer Liability: Joint Determination of Liability Conference 0380Withholding Penalties 0385Nonresident Alternate Filing 0390Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return 0395Tax Treatment of Unincorporated Organization 0400Resident and Nonresident Estates and Trusts 0402Oregon Qualified Trust Tax Return 0410Fiduciary Adjustment 0415Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years 0420Taxable Income of Nonresident Estate or Trust 0425Oregon Multiple Funeral Trust Tax Return 0427Persons Required to Make Returns 0435Petitioning Department to Equally Split Joint Liability 0440Innocent Spouse, Separation of Liability, and Equitable Relief Provisions 0445Liability of Fiduciaries 0450Decedent’s Estate: Request for a Final Tax Determination 0452Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income 0465Estimated Tax 0470Allocation of Joint Estimated Tax Payments 0475Estimated Tax: Farmer’s and Fisher’s 0480Estimated Tax: Application of Prior Year Overpayment (Refund)0485Tax Used to Compute Underpayment of Estimated Tax 0487Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances 0489Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause 0491Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents 0493Required Installments for Estimated Tax 0495Estimated Tax: Joint Return to Single or Separate Return 0497Estimated Tax: Single or Separate Returns to Joint Return 0505Oregon Lottery Winnings and Losses 0507Modification of Federal Taxable Income: Interest and Dividends 0509U.S. Government Obligations 0511Addition for Original Issue Discount (OID)0513Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law 0515Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon 0519Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)0525U.S. Government Interest in Retirement Accounts 0530Pool of Assets that Qualify to Pay State Exempt-Interest Dividends 0535Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included 0537Adjustment of Federal Tax Liability 0545Election to Include Child’s Unearned Income — Addition Required 0550Special Oregon Medical Subtraction 0555Modification of Federal Taxable Income: Itemized vs. Standard Deduction 0557Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction 0559Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity 0565Basis of Depreciable Assets Moved into Oregon 0567Property Subject to Accelerated Cost Recovery System 0569Adjustment to Income for Basis Differences 0575Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions 0580Definition for Severely Disabled Exemption 0585Exemption for Blind and Severely Disabled 0590Substantiation for Permanently Severely Disabled 0595Exempt Income of Native Americans 0600Oregon Investment Advantage Apportionable Income Exemption 0605Military Pay Subtraction 0607First-time Home Buyer Savings Account 0608First-time Home Buyer Savings Account – Cost-of-Living Adjustment 0610Road Construction Worker’s Travel Expenses 0615Substantiation Required for Construction Worker and Loggers Expenses 0625(Miscellaneous) Valuation of Forest Land or “Farm Use” Land for Oregon Inheritance Tax Purposes 0630Scholarship Awards used for Housing Expenses 0635Subtraction for Land Contributed to Educational Institutions 0650Waiver of Frivolous Return Penalty Imposed Under ORS 316.992 0652Frivolous Return Penalty 0662Voluntary Self-Identification of Race and Ethnicity: Use of Tax Return and Account Information 0663Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures for Filing Schedule 0664Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures on Use and Security of Data