justicedao/ipfs_state_laws huggingface dataset:
150-316-0045 Taxable Income of Nonresidents and Part-year Residents (1) The taxable income of a nonresident is the taxpayer's federal taxable income from Oregon sources as defined in ORS 316.127, with the modifications provided in ORS Chapter 316 and other Oregon laws as they relate to nonresidents. In computing taxable income, nonresident taxpayers are allowed a proportionate share of all deductions, with required modifications. This includes the accrued federal tax deduction, and itemized deductions or the optional standard deduction. The fraction to be used in making the proration of deductions is provided in OAR 150-316-0135. (2) The taxable income of a part-year resident is the taxpayer's federal taxable income, as defined in the laws of the United States, modified and adjusted by ORS Chapter 316 and other Oregon laws. The tax on the entire taxable income of part-year residents is multiplied by the fraction provided in OAR 150-316-0135 to determine the tax on income derived from Oregon sources. (3) For purposes of determining the proration of tax under ORS 316.117, a part-year Oregon resident includes in Oregon source income the sum of: (a) All guaranteed payments and taxable cash distributions from a partnership or S corporation received while the partner or shareholder was an Oregon resident, plus (b) Payments or distributions received from an entity that has business activity in Oregon while the taxpayer was not an Oregon resident. The payments or distributions are subject to the allocation and apportionment provisions of ORS 314.605 to 314.675. Example: Joe was a California resident all of 2000 and a partner in a California partnership. The partnership has no property, payroll, or sales in Oregon. Joe moved to Oregon March 1, 2001. He files calendar year returns. He receives $1,000 each month as a guaranteed payment. The payments received through February, 2001 are not Oregon source income because they were received prior to the date Joe became an Oregon resident from an entity with no business activity in Oregon. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.037 History: Renumbered from 150-316.037, REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2008, f. 8-29-08, cert. ef. 8-31-08 REV 3-2002, f. 6-26-02, cert. ef. 6-30-02 REV 7-2001(Temp), f. & cert. ef. 12-31-01 thru 6-28-02 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-316.037(1)(b) RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 RD 7-1983, f. 12-20-83, cert. ef. 12-31-83
150-316-0065 Social Security and Railroad Retirement Benefits Eligible for Subtraction A subtraction from federal taxable income is allowed for social security and tier I railroad retirement benefits as defined under Internal Revenue Code Section 86. Other benefits paid by the Railroad Retirement Board (tier II, windfall, vested dual, supplemental annuities, unemployment, and sickness) are also allowed as a subtraction from federal taxable income. In all cases, the subtraction is allowed only to the extent that such benefits are included in federal taxable income. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.054 History: Renumbered from 150-316.054, REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2003, f. & cert. ef. 12-31-03 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93
150-316-0082 Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity (1) An individual who owns an interest in a pass-through entity may claim a credit for tax paid to another state by the entity if: (a) The individual is an Oregon resident; (b) The portion of the tax for which credit is claimed is computed upon the proportionate share of the entity's income which is taxable to the individual under ORS 316.048; and (c) An addition is made on the individual's Oregon return for the individual’s share of any tax paid or accrued, that relates to the credit taken, and that is deducted on the entity’s or individual’s federal income tax return in determining federal taxable income. (2) The individual must attach a statement to the Oregon return on which the credit is claimed showing: (a) The amount(s) of mutually taxed income, tax paid, and credit claimed for each state; and (b) The tax year(s) the taxes were due and the date(s) the entity paid the taxes for those states. (3) The individual must compute the amount of the credit under the provisions of OAR 150-316-0084. (4) "Pass-through entity" means a corporation, partnership, or limited liability company that is characterized for Oregon excise and income tax purposes as an S corporation or as a partnership. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.082 History: Renumbered from 150-316.082(1)-(B), REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 REV 19-2008, f. 12-26-08, cert. ef. 1-1-09 REV 5-2000, f. & cert. ef. 8-3-00 REV 7-1998, f. 11-13-98, cert. ef. 12-31-98 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 12-31-93 12-31-87, Renumbered from 150-316.082(1) 10-5-87
150-316-0088 Addition of Taxes Paid to Another State Claimed as an Itemized Deduction (1) If a taxpayer claims a credit for taxes paid to another state and the tax is also included as an itemized deduction, the taxpayer must restore to Oregon income the lesser of: (a) The amount of the other state’s net tax liability for the year in which the Oregon credit is claimed; or (b) The amount of the other state’s tax for that year that is included in itemized deductions. Example 1: On his Oregon tax return, Joe claims a credit for taxes paid to Idaho of $100. His tax liability to Idaho for the same year is $150. He also claims an itemized deduction of $200 for taxes that Idaho withheld from his wages. Joe must add $150 to Oregon income, which is the lesser of his Idaho tax liability or the amount claimed as an itemized deduction for that year. (2) If the credit for taxes paid to another state is based on a tax liability that is paid in two different tax years, the taxpayer may be required to restore the deduction to Oregon income in two different tax years. Example 2: Jim claims a credit of $250 on his Oregon tax return. His net tax liability to Idaho is $250. Jim deducts $200 tax withheld by Idaho as an itemized deduction on his Oregon return. He must add $200 to Oregon income, which is the lesser of his Idaho liability or the amount claimed as an itemized deduction that year. If Jim claims the $50 balance owing to Idaho as an itemized deduction for Oregon in the year he pays it, he must add that amount to Oregon income in that same year. Example 3: Lois makes her fourth quarter estimated tax payment of $400 for 1999 to Montana on January 18, 2000. Her 1999 Montana tax liability is $350 and she claims a credit of $350 on her 1999 Oregon return. In 2000, Lois made $700 of estimated payments to Montana for tax year 2000. Her 2000 Montana tax liability is $950 and she claims a credit of $950 on her 2000 Oregon return. For tax year 2000, Lois claims $1,100 in Montana tax as an itemized deduction ($400 plus $700). Lois’s addition on the 2000 Oregon return is $1,050: $350 tax liability for 1999 plus $700 of estimated payments for 2000. Example 4: Same facts as in Example 3, with the following additional facts: Lois makes her 2000 fourth quarter estimated tax payment of $250 on January 16, 2001. During 2001, Lois pays $1,500 in estimated tax. She claims $1,750 as an itemized deduction ($250 plus 1,500). Her 2001 Montana tax liability is $1,400 and she claims a credit of $1,400 on the 2001 Oregon return. Lois’s addition to income for 2001 is $1,650: $250 from tax year 2000 and $1,400 from tax year 2001. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.082 History: Renumbered from 150-316.082(4), REV 60-2016, f. 8-15-16, cert. ef. 9-1-16 REV 5-2000, f. & cert. ef. 8-3-00 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 TC 10-1978, f. 12-5-78, cert. ef. 12-31-78 12-31-78 12-5-78
150-316-0115 Disabled Child Exemption Credit (1) For tax years beginning on or after January 1, 2005, an additional personal exemption credit is allowed for dependent children who are disabled on the last day of the tax year. (2) For tax years beginning before January 1, 2005, an additional personal exemption credit is allowed for dependent children who are age 17 or younger and are disabled on the last day of the tax year. (3) For all years, the child with a disability must be certified annually by a state department of education to be eligible for early intervention services or an individualized education program (IEP) under the federal program for Individuals with Disabilities Education Act (IDEA). (4) Upon request of the department, the taxpayer claiming the personal exemption credit for a disabled child must provide the first sheet of the applicable year’s IEP or Individualized Family Service plan showing the child’s name, disability, and education eligibility for each year the credit is claimed. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.099 History: Renumbered from 150-316.099, REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 REV 3-2005, f. 12-30-05, cert. ef. 1-1-06 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 10-1986, f. & cert. ef. 12-31-86
150-316-0125 Credit for the Gain on the Sale of a Residence Taxed by Another State A credit will be allowed if the gain on the sale of a taxpayer’s personal residence is taxed by both Oregon and another state or country. The credit is the lesser of: (1) Mutually taxed gain: [See PDF link below.]; or (2) 8 percent of the gain taxed by the other state. Mutually taxed gain is the total gain reduced by any allowable deductions or exclusions (i.e., capital gains deduction, differences in allowable depreciation due to business use of home, etc.). Total income on other state’s return is the other state’s taxable income before subtractions for itemized deductions (or standard deduction) and exemptions. To claim the credit, the taxpayer must send a copy of the other state or country’s return and proof of payment. A taxpayer may not claim both this credit and a credit under ORS 316.082 or 316.131 for taxes paid on the same gain. [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.109 History: REV 28-2017, f. & cert. ef. 7-21-17 Renumbered from 150-316.109, REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 REV 8-2001, f. & cert. ef. 12-31-01 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 TC 19-1979, f. 12-20-79, cert. ef. 12-31-79 12-31-79
150-316-0130 Credit for Installation of Alternative Energy Devices (1) As provided by ORS 469B.103, the Oregon Department of Energy administers provisions related to the eligibility, verification and certification of an alternative energy device for purposes of the tax credit under ORS 316.116. Refer to ORS 469B.100 through 469B.118 and Oregon Administrative Rules 330-070-0010 through 330-070-0097 or contact the Department of Energy for additional information. (2) Each taxpayer that qualifies for the credit may apply the allowable credit to the current year’s tax liability. Any unused credit balance may be applied to the following year’s tax liability for up to five successive years. If two or more taxpayers qualify for the credit, they must apportion the allowable credit between them based on their investment in the device or ownership in the property. (3) No adjustment to the basis of property is required as a result of claiming a credit for an alternative energy device. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.116 History: Renumbered from 150-316.116, REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-2000, f. 12-29-00, cert. ef. 12-31-00 RD 3-1995, f. 12-29-95, cert. ef. 12-31-95 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 TC 12-1979, f. & cert. ef. 5-18-79 TC 6-1979(Temp), f. & cert. ef. 3-5-79 12-31-77
150-316-0136 Nonresident Deductions Limited to Oregon Sources (1) Nonresident individuals who are allowed the following deductions for federal purposes shall also be allowed a deduction, not to exceed 100 percent of the federal deduction, for Oregon purposes: (a) Tips under IRC 224; and (b) Overtime compensation under IRC 225. (2) For tips, the deduction for Oregon is equal to the federal deduction calculated using only tips attributable to Oregon sources. (3) For overtime compensation, the deduction for Oregon is equal to the federal deduction calculated using only overtime compensation attributable to Oregon sources. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.130 History: REV 12-2025, adopt filed 12/23/2025, effective 01/01/2026
150-316-0145 Proration for Pass-through Entity Income of Part Year Oregon Residents A part-year Oregon resident with an ownership interest in a partnership or S corporation includes in Oregon adjusted gross income the sum of: (1) All income derived from the ownership interest while the taxpayer was an Oregon resident. The amount included in Oregon income must be determined consistently with Internal Revenue Code sections 1366, 1377, 702, 704 and the corresponding Treasury Regulations and must reasonably reflect the taxpayer's share of income derived from the taxpayer's ownership interest, plus (2) That portion of income derived from the ownership interest as a nonresident from an entity with business activity in Oregon. The taxpayer's share of the income is subject to the allocation and apportionment provisions of ORS 314.605 to 314.675 during the time that the taxpayer was not an Oregon resident. Example 1: Ralph was an Oregon resident who moved to Nevada on August 16. During the same year, Ralph was a shareholder of an Idaho S corporation with no business activity in Oregon. From January 1 to March 31, he owned 250 of 500 total issued shares. Additional shares were issued on April 1, giving Ralph 300 of 800 total shares. On July 1, more shares were issued and traded, giving him 450 of 1000 total shares. The S corporation's federal income is $365,000; Ralph's share of federal income is $161,925. Ralph determines his Oregon income of $99,825 as follows: Step 1. S corporation income assigned to each day: $365,000 / 365 days = $1,000 Step 2. Figure per share, per day amount (per day amount / outstanding shares): Jan 1–Mar 31 — $1,000 per day/500 shares = $2.00 per share, per day Apr 1–Jun 30 — $1,000 per day/800 shares = $1.25 per share, per day Jul 1–Dec 31 — $1,000 per day/1000 shares = $1.00 per share, per day Step 3. Figure shareholder income (per share, per day): Jan 1–Mar 31 — 90 days x 250 shares x $2.00 = $45,000 Apr 1–Jun 30 — 91 days x 300 shares x $1.25 = $34,125 Jul 1–Aug 15 — 46 days x 450 shares x $1.00 = $20,700 Aug 16–Dec 31 — Nonresident, no Oregon activity — $0 Oregon income: $99,825 Example 2: Assume the same facts as in Example 1, except that the S corporation also did business in Oregon and computed an Oregon apportionment percentage of 40 percent. Ralph's proportional share of this income reported to Oregon for the entire year is calculated as follows: Jan 1–Mar 31 — 90 days x 250 shares x $2.00 = $45,000 Apr 1–Jun 30 — 91 days x 300 shares x $1.25 = $34,125 Jul 1–Aug 15 — 46 days x 450 shares x $1.00 = $20,700 Aug 16–Dec 31 — 138 days x 450 shares x $1.00 x 40% = $24,840 Oregon income: $124,665 Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.119 History: Renumbered from 150-316.119, REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-2008, f. 8-29-08, cert. ef. 8-31-08
150-316-0155 Nonresident Partners: Guaranteed Payments (1) Guaranteed payments paid to nonresident partners of a partnership that has business activity in the state of Oregon are treated as a distributive share of partnership income for Oregon tax purposes. In order to determine the income attributable to Oregon sources, each nonresident partner’s entire distributive share, including the guaranteed payments, is then subject to the allocation and apportionment provisions of ORS 314.605 to 314.675. Example 1: Frank is a 25 percent partner in the law firm DC & H, Associates, a calendar year partnership. DC & H’s main office is in Washington, but it also has a branch office in Oregon. Frank lives in Seattle and works in the Washington branch of the firm. For tax year 1992, Frank received $100,000 in guaranteed payments from the partnership. Frank’s 25 percent share of partnership profits after the deduction of guaranteed payments was $50,000. DC & H calculated an Oregon apportionment percentage of 20 percent. Frank’s 1992 Oregon source income attributable to the law firm is calculated as follows: [See PDF link below.] (2) The inclusion of guaranteed payments into a nonresident partner’s share of apportionable income is irrespective of that partner’s percentage interest in the profit or loss of the partnership. Example 2: Assume the same facts as in Example 1, except that Frank does not share in the profits or loss of the partnership. Frank’s 1992 Oregon source income attributable to the law firm is calculated as follows:[See PDF link below.] (3) See ORS 314.610 and the Administrative Rules thereunder for a definition of Oregon business activity. [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.124 History: REV 29-2017, f. & cert. ef. 7-21-17 Renumbered from 150-316.124(2), REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93
150-316-0157 Nonresident Partners: Other Methods of Allocation and Apportionment (1) ORS 314.605 to 314.667 are designed to allocate and apportion to Oregon, in a fair and equitable manner, a nonresident partner’s items of partnership income, gain, loss and deduction attributable to a business, trade, profession or occupation carried on partly within and partly without the state of Oregon. If the methods provided under those sections do not so allocate and apportion these items, the department may permit a nonresident partner to allocate and apportion those items under an alternative method as proposed by the partner. An alternative method will be allowed only in limited and specific cases. ORS 316.124(4) may be invoked only in unusual fact situations (which ordinarily will be unique and nonrecurring). These are situations which will generally violate a nonresident partner’s rights under the constitution of Oregon or of the United States. (2) An application to use an alternative method of allocation and apportionment must be made in writing. The request must a) specify why the standard method does not fairly represent the extent of the partnership’s Oregon business activity; b) specify how the standard method of allocation and apportionment violates the nonresident partner’s constitutional rights; and c) must include a detailed description of the alternative method. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.124 History: Renumbered from 150-316.124(4), REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93
150-316-0169 Gross Income of Nonresidents; Apportionable Income (1)(a) General. The gross income of a nonresident (other than one who is employed by another, as distinguished from doing business on the nonresident’s own account) from a business, trade, profession or occupation (including independent contractor) is determined in the same manner as is the gross income of a resident from a similar activity, but includes only income from the business, trade, profession or occupation carried on in this state. Net income from Oregon sources shall be determined by apportionment in a manner consistent with ORS 314.605 through 314.667 and the rules adopted thereunder. (b) Exception: Various federal laws affect the application of Oregon tax laws to income received by nonresidents from rail, motor, air and water carriers. See OAR 150-316-0173. (2) Rents. The gross income of a nonresident from rents includes all rents received from property, whether real or personal, located within this state. (3) S Corporations. The taxable income of an S corporation that elects to be taxed under the provisions of IRC Section 1362 which is derived from or connected with sources from this state is taxable income to nonresident shareholders for tax years beginning after December 31, 1972. Net operating losses of an S corporation derived from or connected with sources from this state are deductible by nonresident shareholders. Net operating losses shall be determined under IRC Section 1366. If an S corporation of Oregon commercial domicile is liquidated any gain or loss from liquidation is Oregon source income. Nonresident shareholders shall report their proportionate share of the gain or loss on their individual Oregon income tax returns as income from Oregon sources. (4) Fiduciary fees. Oregon source income of a nonresident includes compensation received for services performed as a fiduciary of an Oregon estate or trust. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.127 History: REV 9-2019, amend filed 12/11/2019, effective 01/01/2020 Renumbered from 150-316.127-(C), REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 REV 7-1998, f. 11-13-98, cert. ef. 12-31-98 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89 12-31-87 12-31-85 12-31-84, Renumbered from 150-316.127(1) to 150-316.127 12-31-81 1-1-77 12-19-75 11-73 1-69
150-316-0179 Student Loan Interest Deduction — for Part-Year and Nonresidents Individuals who are allowed a deduction for student loan interest for federal purposes shall be allowed a deduction for Oregon purposes. The allowable Oregon deduction is limited to a percentage of the federal deduction (not to exceed 100 percent). The qualifying interest paid while a nonresident of Oregon must be prorated based on the ratio of total Oregon source income while a nonresident to total income while a nonresident, determined without deduction for student loan interest. The qualifying interest paid while a resident is deductible in full. See the example for the alimony adjustment under OAR150-316-0195. The total Oregon deduction cannot exceed the amount allowed under federal law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.127 History: Renumbered from 150-316.127(1)(a)-(A), REV 62-2016, f. 8-15-16, cert. ef. 9-1-16 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99