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Publication OR-17, Oregon Individual Income Tax Guide

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Publication OR-17, Oregon Individual Income Tax Guide 2019 Publication OR-17 OREGON Individual Income Tax Guide 150-101-431 (Rev. 04-30-20) Important updates April 20, 2020 Due date extension. Director’s Order 20-02 provides additional relief and extended the Oregon tax filing and payment deadline to July 15, 2020 for Oregon returns with a filing due date on or after April 1, 2020, and before July 15, 2020 for Personal Income, Transit Self-Employment, Estate, Partnership, S-Corporations, and Corporate Excise/Income Taxpayers and Filers. This also extended the deadline for filing a claim for a refund to July 15, 2020, if the deadline for filing the claim for the refund would have expired on or after April 1, 2020 and before July 15, 2020. Appeal extension: Director’s Order 20-02 also temporarily extended the time to submit a written objection or conference request. The deadline to submit a written objection or request for a conference with the department after receiving a Notice of Deficiency, Notice of Proposed Refund Adjustment or Denial, or Notice of Liabil- ity is extended to 90 days after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability. This applies to deadlines for filing a written objection or request for a conference that expires on or after April 1, 2020 and before July 16, 2020. See “Appeals” for more information. March 27, 2020 Due date extension. Director’s Order 20-01, extended the Oregon tax filing and payment deadline from April 15, 2020 to July 15, 2020. As a result, interest and penalties with respect to the Oregon tax filings and payments extended by this Order will begin to accrue on July 16, 2020. See “Interest and Penalties” for more information. January 6, 2020 In December 2019, Congress passed Public Law 116-94, which extended certain tax deductions, credits, and other items that had previously expired. We’ve updated this publication to include information about the fed- eral deduction for qualified tuition and fees, which has been extended for tax years 2018 through 2020, and the related Oregon subtraction. We’ve also updated our examples for the special Oregon medical subtraction to reflect the decrease in the medical expense itemized deduction “floor” from 10 percent of adjusted gross income (AGI) to 7.5 percent of AGI. This decrease has been extended for tax years 2019 and 2020. See “Adjust- ments” and “Subtractions” for more information. This publication supplements the Oregon income tax instruction booklet and the Internal Revenue Service (IRS) Tax Guide: Publication 17, Your Federal Income Tax For Individuals. This is a guide, not a complete statement of Oregon laws and rules. Law or rules may have changed after printing. Refer to the Oregon Revised Statutes (ORS) and Oregon Administra- tive Rules (OAR), available at www.oregon.gov/dor. Forms and publications For tax forms and publications go to www.oregon.gov/dor/forms or write: Forms Oregon Department of Revenue PO Box 14999 Salem OR 97309-0990 Do you have questions or need help? www.oregon.gov/dor (503) 378-4988 or (800) 356-4222 [email protected] Contact us for ADA accommodations or assistance in other languages. Tax professionals Questions. If you're a tax professional, you can email us for assistance. Research your question. We can assist you with Oregon income tax law and policy questions, but we can't provide or discuss specific taxpayer information, prepare returns, or make calculations for you. You can include .txt files in your email, but we are unable to open any other type of attachments. In the email, include your question with your name, business name, and phone (with area code). We'll get back to you within three business days. • Personal and partnership income tax: [email protected]. • Corporate income or excise tax: [email protected]. • Corporate minimum tax: [email protected]. • Payroll and business tax: [email protected]. • Inheritance/estate tax: [email protected]. Revenews. To receive emailed information from us, subscribe to Revenews, at www.oregon.gov/dor/preparers and navigate to Revenews. Contents December 26, 2019 ...............................................................2 Wages, salaries, and other pay for work ........................47 Federal tax law ....................................................................7 Waterway workers ............................................................47 New information .................................................................7 Important reminders ..........................................................7 Adjustments .................................................................48 Alimony paid .....................................................................48 General information ..................................................9 Certain business expenses of reservists, performing Do I have to file an Oregon income tax return? .............9 artists, and fee-basis government officials ...............48 Electronic filing for Oregon ............................................11 Educator expenses ............................................................49 2-D barcode filing for Oregon .........................................11 Health savings account (HSA) deduction .....................49 Why Oregon needs a federal return ..............................11 IRA or self-employed SEP and savings incentive Record-keeping requirements .........................................11 match plan for employees (SIMPLE) contributions .................................................................49 Filing an Oregon return .........................................13 Moving expenses ..............................................................50 Residency ...........................................................................13 Penalty on early withdrawal of savings ........................50 Extensions of time to file .................................................15 Self-employed health insurance ....................................50 Which form do I file? ........................................................15 Self-employment tax ........................................................50 Filing status........................................................................16 Student loan interest ........................................................50 Registered domestic partners (RDPs) ............................18 Tuition and fees .................................................................51 Individual Taxpayer Identification Number .................19 Write-in adjustments on federal Form 1040, Military personnel filing information ...........................20 Schedule 1, line 22 .......................................................51 Payments and refunds ...........................................25 Additions ........................................................................52 Payment options ................................................................25 Accumulation distribution from certain domestic Direct deposit of refund ...................................................25 trusts ..............................................................................52 Application of refund .......................................................26 Achieving a Better Life Experience (ABLE) Account Refund processing ............................................................27 nonqualified withdrawal ............................................52 Injured spouse refund claims .........................................27 Capital loss carryover difference ....................................52 Oregon statute of limitations on refunds ......................27 Claim of right income repayments .................................52 Depletion in excess of property basis ............................53 Amended returns .....................................................29 Disposition of inherited How do I amend my Oregon return? ............................29 Oregon farmland or forestland..................................53 Federal business income deduction ...............................54 Interest and penalties.............................................31 Federal election on interest and dividends of a Interest ................................................................................31 minor child ...................................................................54 Penalties ..............................................................................32 Federal income tax refunds .............................................54 Federal subsidies for employer prescription drug plans ...55 Audits and appeals ...................................................35 Income taxes paid to another state by a What to do if your return is audited ..............................35 pass-through entity .....................................................56 Appeals ...............................................................................36 Individual development account (IDA) .........................56 Interest and dividends on government bonds of Failure to file an Oregon income tax return ...39 other states ....................................................................56 Filing a return after tax is assessed ................................39 Lump-sum distributions ..................................................57 Nonresident capital losses and loss carryforwards .....57 Income ............................................................................41 Oregon College and MFS
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