Publication OR-CODES, Numeric Codes for Oregon …

1 150-101-432 (Rev. 10-22-20) 1 2020 Publication OR-CODESN umeric 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 business expenses of reservists, performing artists, and fee-basis government officials Form 1040, Schedule 1, Line 24XX002 Health savings account deduction Form 1040, Schedule 1, Line 25 XX003 Penalty on early withdrawal of savings Form 1040, Schedule 1, Line 30 XX004 Write-in adjustments on Form 1040, Schedule 1, Line 22 XX005 Charitable contribution adjustment Form 1040, Line 10b XX007 Additions Schedule OR-ASC, Section 1 or OR-ASC-NP.

2 Section of right income repayments XXX103 Disposition of inherited Oregon farmland or forestland XXX106 Federal election on interest and dividends of a minor child XXX107 Federal income tax refunds X109 Net operating loss non- Oregon sourceXXX116 Oregon College & MFS 529 Savings Plan subtraction nonqualified withdrawal XXX117 Oregon deferral of reinvested capital gain XXX118 Partnership and S corporation modifications for OregonXXX119 Business credit unused XXX122 Federal subsidies for employer prescription drug plans XXX123 Federal law disconnectXXX131 Accumulation distribution from certain domestic trustsXXX132 Fiduciary adjustment from Oregon estates and trusts XXX133 Gambling losses claimed as an itemized deduction X134 Refund of Oregon -only itemized deductions from a prior year XXX136 Individual development account nonqualified withdrawal XXX137 Oregon IDA Initiative Fund donation credit add back X138 Lump-sum distribution from a qualified retirement plan XXX139 Passive foreign investment company income XXX140 Child Care Fund contributions X142 Oregon Production Investment Fund contributions X144 University Venture Development Fund contributions X146 Income taxes paid to another state by a pass-through entity XXX148 Basis of business assets transferred to Oregon XXX150 Depletion in excess of property basis XXX151 Depreciation difference for OregonXXX152 Federal depreciation disconnectXXX153 Gain or loss on sale of depreciable property with different basis for OregonXXX154 Passive activity lossesXXX155 Publication OR-CODESN umeric Codes for Oregon Adjustments, Additions, Subtractions.

3 Modifications, and Credits Effective for tax year 2020150-101-432 (Rev. 10-22-20) 2 2020 Publication OR-CODESA dditions Schedule OR-ASC, Section 1 or OR-ASC-NP, Section 2.(Continued from page 1)OR-40OR-40-NOR-40-PCodeSuspended lossesXXX156 Federal estate tax on income in respect of a decedentX157 Interest on state and local government bonds outside of OregonXXX158 Federal subtraction for retirement savings rollover from individual development accountXXX159 Charitable donations not allowed for OregonX160 Nonresident capital loss carryoversXXX161 Capital loss carryover differenceXXX162 WFHDC medical expensesX163 ABLE account subtraction nonqualified withdrawalXXX164 College Opportunity Grant contributionsX165 First-time home buyer savings account nonqualified withdrawalXXX166 CPAR additionXXX187 Subtractions Schedule OR-ASC, Section 2 or OR-ASC-NP, Section IndianXXX300 Artist's charitable contributionX301 Construction worker and logger commuting expenses XXX303 Federal gain previously taxed by Oregon XXX306 Federal pension income XXX307 Tuition and feesXXX308 Federal income tax from a prior year X309 Fiduciary adjustments from Oregon estates and trustsXXX310 Foreign tax X311 Individual development account contributions XXX314 Interest and dividends on bonds and notes XXX315 Land donation to educational institutionsXXX316 Interest from state and local government bonds XXX317 Military active duty payXXX319 Mortgage interest creditX320 Net operating loss for OregonXXX321 Oregon lottery winnings XXX322 Partnership and S corporation modifications for OregonXXX323 Oregon College & MFS 529 Savings Plan deposit carryforwardXXX324 Oregon income tax refundXX325 Previously taxed employee retirement

4 PlansXXX327 Public Safety Memorial Fund award XXX329 Railroad Retirement Board benefits: tier 2, windfall/vested dual, supplemental, and railroad unemployment benefits government interest in IRA or Keogh distributions XXX331 Scholarship awards used for housing expensesXXX333 Legislative Assembly salary and expensesXXX335 Film production labor rebate Greenlight Oregon Labor Rebate FundXXX336 Mobile home park capital gainXXX338 Capital Construction Fund (CCF) contributionsXXX339 Federal business and health coverage creditsXXX340 Income on a composite return XX341150-101-432 (Rev. 10-22-20) 3 2020 Publication OR-CODESS ubtractions Schedule OR-ASC, Section 2 or OR-ASC-NP, Section 3.(Continued from page 2)OR-40OR-40-NOR-40-PCodeOregon Investment AdvantageXXX342 Mobile home tenant payment XXX344 Taxable benefits for former RDPs XXX347 Previously taxed IRA conversions XXX348 Special Oregon medical XXX351 DISC dividend payments XXX352 Depreciation difference for Oregon XXX354 Gain or loss on sale of depreciable property with different basis for Oregon XXX355 Passive activity losses XXX356 Suspended losses XXX357 Basis of business assets transferred to Oregon XXX358 Marijuana business expenses not allowed on the federal returnXXX359 ABLE account deposit carryforwardXXX360 First-time home buyer savings account contributions and earningsXXX361 CPAR subtractionXXX384 Modifications Schedule OR-ASC-NP.

5 Section 4 s charitable contributionX600 Federal income tax refunds + XX601 Federal tax from a prior year XX602 Foreign tax XX603 Gambling losses claimed as an itemized deduction +XX604 Federal estate tax on income in respect of a decedent +XX605 Federal mortgage interest creditXX607 Federal business and health coverage creditsXX609 Child Care Fund contributions +XX642 Oregon Production Investment Fund contributions +XX644 University Venture Development Fund contributions +XX646 Oregon IDA Initiative Fund donation credit add back +XX648 Claim of right income repayment +XX649 Charitable donations not allowed for Oregon + XX650 WFHDC medical expenses + XX651 College Opportunity Grant contributions + XX652+ Must be entered as a negative credits Schedule OR-ASC, Section 3 or OR-ASC-NP, Section taxes paid to another state XXX802 Mutually-taxed gain on the sale of residential property XXX806 Oregon Cultural Trust contributions XPRPR807 Oregon Veterans' Home physicians XPRPR808 Political contributions XX809 Reservation enterprise zone XPRPR810 Retirement income XXX811 Rural emergency medical technicians XPRPR812 Rural health practitioners XPRPR813 Pass-through income taxes paid to another state XXX815150-101-432 (Rev.)

6 10-22-20) 4 2020 Publication OR-CODESC arryforward credits Schedule OR-ASC, Section 4 or OR-ASC-NP, Section workforce housing XPRPR835 Biomass production/collection carryforward XXX838 Business energy carryforward XXX839 Child and dependent care carryforwardXXX840 Child Care Fund contributions XXX841 Crop donation XPRPR843 Electronic commerce zone investment XXX845 Employer-provided dependent care assistance carryforward XXX846 Employer scholarship XPRPR847 Energy conservation projects XXX849 Fish screening devices XPRPR850 Oregon IDA Initiative Fund donation XXX852 Oregon Low Income Community Jobs Initiative/New Markets XXX855 Oregon Production Investment Fund contributions XXX856 Pollution control facilities carryforward XXX857 Renewable Energy Development Fund contributions carryforward XXX859 Renewable energy resource equipment manufacturing facility

7 CarryforwardXXX860 Residential energy XPRPR861 Transportation projects XXX863 University Venture Development Fund contributionsXPRPR864 Reforestation of underproductive forestlandsXXX867 Rural technology workforce developmentXPRPR868 Bovine manure production/collectionXPRPR869 College Opportunity Grant contributionsXXX871 Short line railroad rehabilitationXPRPR872 Carryforward credits available only to S corporation shareholders. Agriculture workforce housing loans (S corporation) XXX836 Alternative qualified research activities carryforward (S corporation) XXX837 Lender s credit: affordable housing (S corporation)XXX854 Lender s credit: energy conservation carryforward (S corporation) XXX848 Long-term enterprise zone facilities carryforward (S corporation) XXX853 Qualified research activities carryforward (S corporation) XXX858 Refundable credits Schedule OR-ASC, Section 5 or OR-ASC-NP, Section of right XXX890 Mobile home park closure XXX891 Working family household and dependent care (WFHDC) XPRPR895 Oregon 529 College Savings Network account contributions XPRPR896 ABLE account contributions XPRPR897PR indicates a credit that must be prorated.