Instructions:
[FileName1040:] Enter the path and filename to the Form 1040 output file. This
is a primary source for information required for the OR-40 form, so complete it
first. Review the output file for complete list of the Form 1040 fields used,
and their values, in the section 'Imported 1040 Data'.

[Dep1Code:] Dependent codes are:
 SD Biological or adopted child.
 SC Stepchild.
 FC Foster child.
 SB Sibling, half sibling, stepsibling, or sibling-in-law.
 PT Parent, stepparent, or parent-in-law.
 SP Spouse or RDP.
 GP Grandparent or great-grandparent.
 GC Grandchild or great-grandchild.
 AU Parent's sibling or the sibling's spouse or RDP.
 NN Sibling's child, grandchild, or other descendant.
 OR Child's spouse or RDP, cousin, or other related individual.
 NR Unrelated qualifying individual.

[Dep2Code:] See instructions for Dep1Code.
[Dep3Code:] See instructions for Dep1Code.

[CkL6aRegular] If you can't be claimed as a dependent on someone else's return,
check the "Regular" exemption box below line 6a (CkL6aRegular) ; otherwise,
check the "Someone else can claim you as a dependent" box (CLK6aDep) , even if
the other person doesn't actually claim you as a dependent. If you're married
and filing a joint return (or filing separately but your spouse has no income)
and your spouse can't be claimed as a dependent on someone else's return, check
the "Regular" exemption box below line 6b (CkL6bRegular); otherwise, check the
"Someone else can claim your spouse as a dependent" box (CkL6bDep), even if the
other person doesn't actually claim your spouse as a dependent.

Severe disability exemption. You or your spouse may qualify for the additional
"severe disability" exemption, even if someone else can claim you or your spouse
as a dependent, if any of the following apply to you or your spouse:
- You permanently lost the use of one or both legs or feet.
- You permanently lost the use of both hands.
- You're permanently blind.
- You have a permanent condition that, without special equipment or outside
help, limits your ability to earn a living, maintain a household, or transport
yourself.
- You're unable to earn a living due to a permanent
condition or an impairment of indefinite duration.
To confirm that you or your spouse qualify for the additional exemption, a
licensed physician must write a letter describing the nature and extent of the
disability. Keep the letter with your records in case we request a copy.  If you
qualify for this additional exemption, check the "Severe disability" box below
line 6a. If your spouse qualifies, check the box below line 6b.

[CkL6aDisabled] See instructions for CkL6aRegular.
[CkL6aDep] See instructions for CkL6aRegular.
[CkL6bRegular] See instructions for CkL6aRegular.
[CkL6bDisabled] See instructions for CkL6aRegular.
[CkL6bDep] See instructions for CkL6aRegular.

[CkDep1Dis] Child with a disability. The additional "Child with a disability"
exemption is for a dependent child, age 21 or younger, who was eligible for
early intervention or special education services, as defined by the State Board
of Education of the state where the child attended school, as of the end of the
tax year.  The child must have had an eligible disability under the federal
Individuals with Disabilities Education Act.
Eligible disabilities include:
- Autism spectrum disorder.
- Communication disorder.
- Deafblindness.
- Developmental delay.
- Emotional disturbance.
- Hearing impairment (including deafness).
- Intellectual disability.
- Orthopedic impairment.
- Other health impairment.
- Specific learning disability.
- Traumatic brain injury.
- Visual impairment (including blindness).
Each year, you must be able to provide an eligibility statement and a cover
sheet from the child's IEP (Individualized Education Program) or IFSP
(Individualized Family Service Plan). Keep these with your tax records.

[CkDep2Dis] See instructions for CkDep1Dis.

[CkDep3Dis] See instructions for CkDep1Dis.

[L6c] Enter your total number of dependents, including the total(s) from
Schedule OR-ADD-DEP, line 6.

[L6d] See instructions for CkDep1Dis.  Total number of children with a
disability. Enter the total number of boxes checked for this additional
exemption, including the total(s) from Schedule OR-ADD-DEP, line 7.

[L10_worksheet_L4] 
Lines from worksheet not listed here are auto-calculated. See output file for all
worksheet values.  From 'Instructions for Federal tax liability subtraction
worksheet': 
Line 4: Enter the total of any other taxes, plus any tax recaptures
or other additions to tax that include only income tax, from Form 1040, Schedule
2, lines 8, 16, and 17. If you're repaying a 2008 first-time homebuyer credit
and filing federal Form 5405 , include the amount from Schedule 2, line 10.
Include any tax on non-effectively connected income from Form 1040-NR, line 23a.
Don't include any additions to tax from Schedule 2, line 17 that are penalties,
interest, excise tax, or other amounts that aren't income tax. If you have no
other taxes, enter 0.

[L10_worksheet_L7] Lines from worksheet not listed here are auto-calculated. See
output file for all worksheet values.  From 'Instructions for Federal tax
liability subtraction worksheet':
Line 7: Enter your total premium tax credit amount from federal Form 8962, line
24. This is your allowable premium credit regardless of any excess advance
payments you received or credit you're claiming on your federal return.

[CkStdDedOverride] If you need to enter a different standard deduction, set this
to 'Yes' to disable auto calculation of the standard deduction, and enter a
value in the 'StdDedOverride' field below.

See the exceptions below for:
- Dependents who can be claimed on another taxpayer's return.
- Non-U.S. citizens without permanent resident status.
- Spouses filing separate returns

Exception 1:
Standard deduction-Dependents who can be claimed on another taxpayer's return.
If someone else can claim you as a dependent, your standard deduction is limited
to the larger of:
- Your earned income plus $450, up to the maximum
allowed for your filing status (see Table 5); or
- $1,300.
This limit applies even if the other person doesn't actually claim you as a
dependent on their return.  If you're a dependent and not married, use the
worksheet to figure your standard deduction. If you're a dependent and married,
see "Deductions and modifications" in Publication OR-17. See worksheet in the
From OR-40 Instructions.

Exception 2:
Standard deduction-Non-U.S. citizen without permanent resident status. Your
standard deduction is $0, but you may claim itemized deductions.

Exception 2:
Standard deduction-Married filing separately. The standard deduction for married
individuals filing separately is $0 if one spouse itemizes. This applies even if
the standard deduction is more than your itemized deductions.

[StdDedOverride] See instructions for CkStdDedOverride above.

[CkL17a] Standard deduction-Age 65 or older, or blind. If you or your spouse
turned age 65 by January 1, 2025, or were blind at the end of the tax year,
you're entitled to a larger standard deduction. If you or your spouse are
permanently blind, you may also qualify for the severe disability exemption
claimed on lines 6a and 6b.
NOTE: This calculation is done automatically:
Check the applicable boxes below line 17, then multiply the number of boxes
checked by:
- $1,200 if single or head of household filing status; or
- $1,000 for all other filers.
Add this amount to the standard deduction for your filing status from Table 5.
Enter the total on line 17

[CkL17b] See instructions for Clk17a.
[CkL17c] See instructions for Clk17a.
[CkL17d] See instructions for Clk17a.

[CkL20a] Other tax methods. If you qualify, you can compute your Oregon tax
using any of the following methods: Farm income averaging method. Did you have
income from a farm? You may use the federal farm income averaging method to
compute your Oregon tax even if you didn't use farm income averaging on your
federal return. Use Publication OR-FIA and Schedule ORFIA-40 to compute the
Oregon tax using this method.  You can download them from our website or contact
us to order them.  If you use farm income averaging to calculate your tax, enter
the tax amount from Schedule OR-FIA-40, line 24 and check box 20a. Don't include
the schedule with your return. Keep it with your records.

[CkL20b] Farm asset capital gain method. Did you sell or exchange capital assets
primarily used in farming because you were getting out of a farming business?
Or, did you sell or exchange a farming business in which you held at least a 10
percent ownership interest? If so, you may be eligible for a reduced tax rate on
the net capital gain from the proceeds. Use Worksheet FCG inside Publication
OR-FCG to compute the Oregon tax using this method. You can download it from our
website or contact us to order it.  Enter the tax amount from Worksheet FCG,
line 9, and check box 20b. Don't include the worksheet with your return. Keep it
with your records.

[CkL20c] Oregon qualified business income reduced tax rate.  Did you have
business income from a sole proprietorship, partnership, or S corporation in
which you materially participated? If so, you may qualify to use this reduced
tax rate. For details, see Schedule OR-PTE-FY and instructions on our website or
contact us to order them.  Note: If you elect to use this reduced tax rate for
qualifying income, the election is irrevocable and must be made on your original
return. An original return includes an amended return filed on or before the due
date, including extensions. You can't change the election after your original
return has been filed.  If you elect to use the reduced rate to calculate your
tax, enter the tax amount from Schedule OR-PTE-FY, line 14a and check box 20c.
Include the schedule with your Oregon return.

[AltMethodTaxAmt] Enter a value here only if ClkL20a, ClkL20b, or ClkL20c is set
to Yes. This value is ignored if all 3 are set to No, and the result from the
standard tax table or tax formula is automatically inserted.

[L21] Interest on certain installment sales. Did you have installment sales that
required you to pay interest on the deferred tax liability for federal purposes?
If so, you must also compute interest for Oregon using the same method as for
federal. The annual interest rate is 8 percent for 2024 and 9 percent for 2025.

[L26] Political contribution credit. If your federal AGI isn't more than $75,000
($150,000 if you're filing a joint return), you may claim a standard credit of
up to $50 ($100 if you're filing a joint return) for cash contributions you made
during 2024 to any:
- Qualified political party.
- Qualified candidate for federal, state, or local elective office, or the
  candidate's campaign, for an election in Oregon.
- Political action committee certified in Oregon.

[L32] Oregon income tax withheld. Enter the total Oregon tax withheld from your
wages and other income. State tax withheld from wages is shown in box 17 of Form
W-2 and in the State area of various 1099 forms. Don't include FICA (Social
Security) tax withheld or tax withheld from your wages by other states.  You
must include a legible, unaltered copy of your Form W-2 from each job and any
Form 1099 showing Oregon income tax withheld with your Oregon return.  

If you don't have a Form W-2 or 1099, you must provide other proof of Oregon tax
withheld. Proof may include a copy of a final paycheck stub or a letter from
your employer. If you file before February 1, 2025, we can only accept a Form
W-2 or 1099 as proof.  

If you have tax to pay, you may want to increase the amount your employer or
other payer withholds from your wages. You can find withholding information and
do a "paycheck checkup" on our website.

[L33] Prior-year refund applied as estimated tax payment. Enter the amount of
any prior-year refund you applied as a payment of 2024 estimated tax.  If we
adjusted your applied refund, be sure to use the adjusted amount. If you need to
verify your applied refund amount, log into or create your Revenue Online
account on our website or contact us.

[L34] Estimated tax payments for 2024. Enter the total estimated tax payments
you made before April 15, 2025. For calendar-year filers, these payments were
due April 15, 2024; June 17, 2024; September 16, 2024; and January 15, 2025. If
you're filing on extension, include any extension payment made on or before the
due date (without extensions), but don't include any payments made after April
15, 2025. Don't include the amount reported on line 33. If you need to verify
your estimated payments, log into or create your Revenue Online account on our
website or contact us.

[L35] Estimated tax payments from Schedule OR-K-1, line 20. An Oregon
pass-through entity (PTE) or an out-of-state PTE with Oregon-source income may
choose to make estimated Oregon tax payments on its owners' behalf. PTEs report
these payments to us on Form OR-19 and to owners on Schedule OR-K-1.

Enter the amount from Schedule OR-K-1, line 20. If the PTE didn't provide
Schedule OR-K-1 to you, enter the amount of estimated tax paid on your behalf
that the PTE reported to us on Form OR-19. Don't include any PTE elective tax
payments or credit from Schedule OR- 21-K-1. See Publication OR-17 for
information about the PTE elective tax and related credit.

[L36] Earned income credit. Oregon's earned income credit is a percentage of the
earned income tax credit (EITC) claimed on your federal return. The percentage
is based on the age of your youngest dependent at the end of the tax year.  Note
to RDPs: You may claim this credit if you would otherwise qualify for the EITC
using your "as if" federal return.  Schedule OR-EIC-ITIN. If you can't claim any
or all of the federal EITC because you, your spouse, or your child(ren) do not
have an SSN that is valid for work or are using an ITIN, you may qualify for
Oregon's earned income credit for ITIN filers. See Schedule OR-EICITIN
Instructions for more information. The schedule and instructions are available
in English and Spanish.  Download them from our website or contact us to order
them.

Use the worksheet in the Form OR-40 instructions to figure your credit.

[L37] Oregon Kids Credit. The Oregon Kids Credit is available for certain
taxpayers with qualifying dependent children who were under the age of six at
the end of the tax year. See "Exemption credit" in Publication OR-17 for
information about qualifying children.  Eligibility. To be eligible for the
Oregon Kids Credit, you must:

1. Use a filing status other than married filing separately. If you're married
and filing separate returns, you do not qualify for this credit.
2. Have one or more dependents age five or younger at the end of 2024 listed on
your Oregon return.*
3. Have qualifying income under $30,750.

If you're eligible, use the Oregon Kids Credit worksheet to figure your credit.
Credit amount. For 2024, the maximum amount of the Oregon Kids Credit is $1,000
per qualifying dependent, for up to five dependents. Your credit amount may be
limited by your income.

* Note for divorced, separated, or unmarried parents:
If a child is listed as a dependent on your Oregon return only because the

custodial parent released the child's dependent exemption to you, the child
doesn't qualify for purposes of this credit.  If you're the custodial parent of
an otherwise qualifying child, you may be able to claim this credit even if the
child's dependent exemption has been released to the other parent.

Use the worksheet in the Form OR-40 instructions to figure your credit.

[L43] Your 2024 tax must be paid by April 15, 2025, even if you requested an
extension of time to file your return. Your 2024 return must be filed by April
15, 2025. If you requested an extension, your return must be filed by October
15, 2025.  Round the total of penalties and interest to the nearest whole
dollar. For more information and examples showing how penalties and interest are
calculated, see "Interest and penalties" in Publication OR-17. See OR-40
instructions for calculations.

[L44] Interest on underpayment of estimated tax.
Underpayment interest is charged if:
- Your tax after all credits and withholding is $1,000 or more;
- You were required to make estimated tax payments;
- One or more of your required installments was underpaid; and
- You don't qualify for an exception.

Note: You could be charged interest on underpayment of estimated tax even if
line 41 shows an overpayment.  

See Form OR-10 Instructions to determine if you owe underpayment interest or
qualify for an exception.  Download Form OR-10 and the instructions from our
website or contact us to order them.

If you owe underpayment interest, enter the amount from line 4 of Form OR-10. If
you qualify for an exception, enter the exception number from line 1 of the form
inside box 44a. If you used the Annualized Income Worksheet (located in Form
OR-10 Instructions) to figure your interest, check box 44b. Include Form OR-10
with your return. Keep your underpayment interest worksheets and any required
statements with your records.

[L48] Apply refund as estimated tax payment. Enter the amount of your refund you
want to apply as an estimated tax payment for a later year. The payment will be
applied to the 2025 tax year unless you're filing this return after January 15,
2026. For more information about open estimated tax accounts, see "Payments and
refunds" in Publication OR-17.

Instructions for amended returns. Enter the amount, if any, from a refund on
your original return that you've already applied as an estimated tax payment for
a later year. If line 5 of the Amended worksheet shows a refund and you want to
apply some or all of it as an estimated tax payment, include the amount you want
to apply.

[L49] Charitable checkoff donations. Enter the amount from line 30 of Schedule
OR-DONATE.  For more information, see the instructions on the schedule. You can
download Schedule OR-DONATE from our website or contact us to order it.

Note: If your refund-after any application as a payment of estimated tax-is less
than your total donation amount, your donations will be prorated.

To make direct donations instead, you can find each charity's address listed on
our website. Don't mail your donations to us.

Instructions for amended returns. Enter the amount, if any, from a refund on
your original return that you applied as charitable donations using Schedule
ORDONATE. If line 5 of the Amended worksheet shows a refund, you can donate some
or all of it to one or more of the listed charities. Include this amount and an
amended Schedule OR-DONATE with your amended return. Note: The refund from your
amended return will be applied as a donation for the calendar year in which
you're filing it.

[L50] Political party checkoff. You may use your refund to contribute $3 to the
Oregon political party of your choice. If you're filing a joint return, you and
your spouse may each contribute $3. Note: Your contribution will reduce your
refund and does not qualify for the political contribution credit.

To make a contribution:
1. Designate the political party of your choice using the party's code from the
alphabetized list below.
- If you contribute, enter one code in box 50a.
- If your spouse contributes on a joint return, enter one code in box 50b.

Enter only one code per taxpayer. Spouses filing a joint return don't have to
enter the same code.
- Constitution Party of Oregon [code 500].
- Democratic Party of Oregon [code 501].
- Independent Party of Oregon [code 502].
- Libertarian Party of Oregon [code 503].
- Oregon Republican Party [code 504].
- Pacific Green Party of Oregon [code 505].
- Progressive Party [code 506].
- We the People Party [code 508].
- Working Families Party of Oregon [code 507]

2. Enter your total contribution amount.
- If you or your spouse contribute, enter $3.
- If both you and your spouse contribute on a joint return, enter $6.

Note: Your political party contribution won't be made if:

- Your refund-after any application as a payment of estimated tax or charitable
  checkoff donation-is less than your total contribution amount.
- You enter an amount but don't designate a party (or parties).
- You designate a party (or parties) but don't enter an amount.
- You enter more than one party code per taxpayer.

Instructions for amended returns. Enter the amount, if any, from a refund on
your original return that you applied as a political party contribution. If line
5 of the Amended worksheet shows a refund and you didn't make the maximum
political party contribution on your original return, you may use the refund to
make a contribution on your amended return.

[L51] Oregon higher education savings plan deposits. Enter the amount from line
5 of Schedule OR-529. For minimum deposit amounts and other information, see the
schedule instructions. You can download Schedule OR-529 and instructions from
our website or contact us to order them.

You can also use Schedule OR-529 to provide your information to the Oregon
Treasury Savings Network if you'd like them to set up an Oregon College Savings
Plan account for you. However, you can make contributions from a refund on your
return only after the account has been created. See Schedule OR-529 Instructions
for details.

Note: If the amount of your refund-after any application as a payment of
estimated tax, charitable checkoff donation, or political party contribution-is
less than the total amount you want to deposit, no deposit will be made.

Instructions for amended returns. Enter the amount, if any, from a refund on
your original return that you applied as an Oregon higher education savings plan
deposit. If line 5 of the Amended worksheet shows a refund, add the amount you
want to apply as a deposit and include an amended Schedule OR-529 with your
amended return. The refund will be applied for the year in which you're filing
the amended return.

[CkL54DepOutUS] Check the box if the final destination for your refund would be
an account outside the United States.  Note: If you check this box, you will be
issued a paper check.

[CkAcctChecking] Check the appropriate box, either checking or savings, but not both.

[CkAcctSavings] Check the appropriate box, either checking or savings, but not both.


[AcctRoutingNumber:] Enter your nine-digit routing number. Routing numbers begin
with the digits 01 through 12, 21 through 32, or 61 through 72.

[AcctNumber:] Enter your account number. Account numbers can be up to 17
characters (both numbers and letters).  Don't include hyphens, spaces, or
special symbols.

[SchA_L1] You can deduct only the part of your medical and dental expenses that
exceeds 7.5 percent of the amount of your federal adjusted gross income on Form
OR-40, line 7, or Form OR-40-N or OR-40-P, line 29F.

Examples of medical and dental payments you can deduct.

To the extent you weren't reimbursed, and with certain limitations, you can
generally deduct what you paid for:
- Insurance premiums for medical and dental care, including Medicare Parts B and D.
- Prescription medicines and insulin.
- Healthcare professionals, including medical doctors, dentists, physical
  therapists, and psychologists.
- Medical examinations, X-rays, laboratory fees, diagnostic tests, and other services.
- Hospital care and nursing help.
- Ambulance service and other travel costs.
- Nicotine cessation, medical weight-loss, and addiction treatment.
- Hearing aids, eyeglasses, wheelchairs, guide dogs, and other medical aids.
- Lodging costs and travel for treatment away from home.
- Lactation supplies.

See Schedule OR-A instructions for full list of inclusions and exclusions and
worksheets.

[SchA_L5] You may deduct certain state or local income taxes or foreign income
taxes you paid during the tax year, such as income taxes paid to a state other
than Oregon, mandatory contributions to certain employment-related programs in
other states, and taxes on real or personal property located in the United
States that are based on the property's value (known as ad valorem tax).
Income-based taxes paid to a local government within Oregon, such as Portland's
Arts Tax, may be deducted because they're not paid to the State of Oregon.

Enter the total of the state and local income taxes you paid to a local
government or to a state other than Oregon, reduced as explained above for any
credits you're claiming for income taxes paid to another state.  Note: If you
deducted sales tax paid instead of income tax paid on your federal Schedule A,
you must enter 0 on line 5.

[SchA_L6] Enter the state or local taxes you paid on real estate you own that
wasn't used for business, but only if the taxes are assessed uniformly at a like
rate on all real property throughout the community, and the proceeds are used
for general community or governmental purposes. See IRS Publication 530, Tax
Information for Homeowners, for more information.

Don't include the following:

- Taxes on real property located outside the United States or its possessions.
- Itemized charges for services to specific property or persons (for example, a
  flat fee charged by the county for mowing a lawn that has grown beyond the
  permitted height).
- Charges for improvements that tend to increase the value of your property,
  such as sidewalk assessments

[SchA_L7] Personal property taxes. Enter the state or local personal property
taxes you paid that were:
- Based only on the property's value (ad valorem) and
- Imposed on a yearly basis.

[SchA_L10] List the type and amount of other deductible taxes that aren't
already included on lines 5, 6, or 7.

[SchA_L10_Type] List the type and amount of other deductible taxes that aren't
already included on lines 5, 6, or 7.


[SchA_L12] Enter the home mortgage interest and points reported to you on
federal Form 1098, Mortgage Interest Statement.

[SchA_L13] Enter the home mortgage interest you paid to a recipient who didn't
provide you with a Form 1098. If the recipient was the person from whom you
bought the home, enter the person's name, address, and Social Security number
(SSN) (if an individual) or employer identification number (EIN) on the dotted
line next to line 13.

[SchA_L14] Points are shown on your settlement statement. You may deduct points
paid to borrow money but not for other purposes. Points paid to refinance a
mortgage must be deducted over the life of the loan. See IRS Publication 936 for
more information.

[SchA_L16]  Enter the interest you paid on money you borrowed to buy property
held for investment.  Use the amount you calculated using federal Form 4952, if
applicable.

- Don't include interest paid on money you borrowed to buy bonds issued by the
  Commonwealth of Puerto Rico or the territories of Puerto Rico, Guam, Samoa, or
  the Virgin Islands. Income from these bonds isn't taxable by Oregon.

- If you're deducting interest paid on money you borrowed to buy U.S. bonds,
  notes, or other obligations, you'll need to reduce your subtraction for this
  income on your Oregon return. See "Interest and dividends on U.S. bonds and
  notes" in Publication OR-17 for more information.

- You'll have an addition on your Oregon return if you have income from bonds
  and notes issued by another state, or political subdivision of another state.
  The income from these bonds and notes isn't subject to federal tax, but it is
  taxable by Oregon. However, you may reduce your addition by the amount of
  related investment expense that you couldn't include in your federal itemized
  deductions. See "Interest on state and local government bonds of other states"
  in Publication OR-17 for more information.

[SchA_L18]  Enter the total value of the gifts you made in cash or by check,
including unreimbursed out-of-pocket expenses.

[SchA_L19] Enter the total value of your contributions of property other than by
cash or check. For used items, such as clothing or furniture, you may deduct
their fair market value at the time you donated them. Fair market value is what
a willing buyer would voluntarily pay a willing seller for the item. If the
amount of your deduction is more than $500 (before applying any income limits),
complete federal Form 8283, Noncash Charitable Contributions. Keep a copy of
this form with your Oregon tax records; we may ask for it later. For additional
requirements, see the instructions for Form 8283.

[SchA_L20] Enter contributions that you couldn't deduct in an earlier year
because they exceeded that year's limits. Your total contributions for this
year, including any carryover amount, can't exceed this year's limits.

[SchA_L22] List the type and amount of your miscellaneous itemized deductions,
and enter the total on line 22. Don't include employee business expenses, tax
preparation fees, or other deductions subject to the 2 percent of AGI limitation

[SchA_L22_Type:] List the type and amount of your miscellaneous itemized deductions,
and enter the total on line 22. Don't include employee business expenses, tax
preparation fees, or other deductions subject to the 2 percent of AGI limitation

[SchASC_A1:] Additions are items the federal government doesn't tax but Oregon
does. For detailed information, see "Additions" in Publication OR-17.  Enter the
code and the amount of each addition in Section A.  The federal and Oregon
amounts may be different.  Use each code only once. See publication OR-CODES for
the list of codes.

[SchASC_B1:] Subtractions are items the federal government taxes but Oregon
doesn't. Note: You can only subtract amounts that are included in your Oregon
income. Amounts that aren't included in your Oregon income can't be subtracted.
For detailed information, see "Subtractions" in Publication OR-17.  Enter the
code and the amount of each subtraction in Section B.  The federal and Oregon
amounts may be different, but the amount in the Oregon column can't be more than
the amount in the federal column.  Use each code only once. See publication
OR-CODES for the list of codes. See Schedule OR-ASC instructions for common
subtractions, and the Special Oregon medical subtraction worksheet.

[SchASC_C1:] Tax recaptures increase your tax for the year when you must forfeit
a prior credit. For information about forfeiting a credit, see "Additions to
tax" in Publication OR-17.  For recaptures with a code between 950 and 999,
enter the code and the amount of tax you're adding. Use each code only once. See
Schedule OR-ASC instructions for common subtractions, and the Special Oregon
medical subtraction worksheet. See publication OR-CODES for the list of codes.

[SchASC_D1:] Standard credits are nonrefundable credits that can only be claimed
on the current year's tax return. Credit amounts that aren't used in the current
tax year are lost. If you're also claiming carryforward or refundable credits,
use your standard credits first. 

Step 1: Enter the code and the amount for each credit you're claiming with a
code from 802 through 834.  If you're using code 802 or 815 to claim credits for
taxes paid to more than one other state on income that was also taxed by Oregon,
enter each credit on a separate line. Note: The credit for taxes paid to another
state on mutually-taxed income (codes 802 and 815) is for taxpayers who have
mutually taxed income in more than one state. Except for codes 802 and 815, use
each code only once.

Step 2: If you're claiming a credit for income taxes paid to another state on
mutually-taxed income, enter that state's two-letter postal abbreviation in the
corresponding box. If you aren't claiming this credit, leave the box blank.

For detailed information, see "Standard credits" in Publication OR-17. See
publication OR-CODES for the list of codes.

[SchASC_E1:] Carryforward credits are nonrefundable credits for which any unused
portion in the current tax year may be carried forward to the next tax year. The
number of years that a credit may be carried forward varies according to the
carryforward rules of that credit.  When we process your return, we'll apply
your credits against your tax in the order in which they're listed on the
schedule. If you're claiming more than one type of carryforward credit and the
total you can use is more than your tax liability for the year, enter your
credits in the order in which they expire. Start with credits that expire
earlier, followed by credits that expire later. List all credits you have
available even if you can't use them this year.  For detailed information about
each credit, see "Carryforward credits" in Publication OR-17.  See publication
OR-CODES for the list of codes. See Schedule OR-ASC instructions for examples.

[SchASC_F1:] Like standard credits, refundable credits can be claimed only on
the current year's tax return, but any amount that is more than your tax will be
refunded to you. For detailed information about other refundable credits, see
"Refundable credits" in Publication OR-17. For credits with a code between 890
and 949, enter the code and the amount you're claiming. Use each code only once.
See publication OR-CODES for the list of codes.
