Division 316
Personal Income Tax General Provisions

Rules

150‑316‑0006
Application of Capital Losses and Capital Loss Carryforwards
150‑316‑0007
Policy — Application of Various Provisions of the Federal Internal Revenue Code
150‑316‑0009
Policy — Application of Various Provisions of Tax Law to Domestic Partners
150‑316‑0015
Adoption of Federal Law
150‑316‑0020
Tax Reform Act of 1984 Adjustments
150‑316‑0025
Definition: “Resident”
150‑316‑0027
Status of Individuals in a Foreign Country
150‑316‑0035
Oregon Net Operating Losses — Treatment After 1984
150‑316‑0040
Administrative and Judicial Interpretations
150‑316‑0043
Qualified Business Income Reduced Tax Rate (QBIRTR)
150‑316‑0045
Taxable Income of Nonresidents and Part-year Residents
150‑316‑0050
Farm Capital Gain
150‑316‑0055
Transitional Provision to Prevent Doubling Income or Deductions
150‑316‑0060
Taxable Income of Resident
150‑316‑0065
Social Security and Railroad Retirement Benefits Eligible for Subtraction
150‑316‑0080
Credit for Income Taxes Paid to Another State
150‑316‑0082
Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
150‑316‑0084
Credit for Income Taxes Paid to Another State — Computation
150‑316‑0086
Credit for Income Taxes Paid to Other States — Proof Required and Procedure for Obtaining the Credit
150‑316‑0088
Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
150‑316‑0090
Credit for Duplicative State Taxation Relating to Different Years
150‑316‑0115
Disabled Child Exemption Credit
150‑316‑0120
Credit for Political Contributions
150‑316‑0125
Credit for the Gain on the Sale of a Residence Taxed by Another State
150‑316‑0130
Credit for Installation of Alternative Energy Devices
150‑316‑0135
Proration of Income and Deductions for Nonresidents and Part-Year Residents
150‑316‑0145
Proration for Pass-through Entity Income of Part Year Oregon Residents
150‑316‑0150
Separate or Joint Federal Returns for Spouses in a Marriage
150‑316‑0155
Nonresident Partners: Guaranteed Payments
150‑316‑0157
Nonresident Partners: Other Methods of Allocation and Apportionment
150‑316‑0165
Gross Income of Nonresidents
150‑316‑0167
Gross Income of Nonresidents
150‑316‑0169
Gross Income of Nonresidents
150‑316‑0171
Gross Income of Nonresidents
150‑316‑0173
Gross Income of Nonresidents
150‑316‑0175
Gross Income of Nonresidents
150‑316‑0179
Student Loan Interest Deduction — for Part-Year and Nonresidents
150‑316‑0181
Moving Expense Deduction — for Part-year and Nonresidents
150‑316‑0183
Gross Income of Nonresidents
150‑316‑0185
Gross Income of Nonresidents: Waterway Workers
150‑316‑0195
Alimony Deduction — for Part-Year and Nonresidents
150‑316‑0197
Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
150‑316‑0205
Credit for Taxes Paid to State of Residence
150‑316‑0225
Retirement Income Credit
150‑316‑0230
Subtraction for Previously Taxed Contributions
150‑316‑0234
“Withholding Statement” and “Exemption Certificate”
150‑316‑0235
Withholding: Basis of Amount Withheld
150‑316‑0237
Employees Exempt from Withholding
150‑316‑0239
Withholding on Fringe Benefits
150‑316‑0241
Independent Contractor Definition
150‑316‑0243
Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
150‑316‑0250
Bonding Requirements for Delinquent Withholding Employers
150‑316‑0255
Withholding by Employers
150‑316‑0257
Employer’s Election of Method of Computing Withholding
150‑316‑0265
Withholding Payments: Cash Basis
150‑316‑0267
Additional Time to File Reports
150‑316‑0275
Treatment of Payroll Based Program Overpayments
150‑316‑0282
Exemptions for Military Personnel
150‑316‑0284
Penalty
150‑316‑0290
Procedure for Correcting the Filing of Withholding Certificates
150‑316‑0295
Credit for Tax Withheld
150‑316‑0297
Where Taxpayer Reports on Fiscal Year Basis
150‑316‑0305
Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
150‑316‑0307
Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
150‑316‑0315
Alternative Withholding Payment Method for Employers to Avoid Undue Burden
150‑316‑0320
Voluntary Withholding for Retired Members of the Uniformed Services
150‑316‑0325
Voluntary Withholding for Civil Service Annuitants
150‑316‑0330
Semiannual Reports and Payments
150‑316‑0332
Withholding: Payment Due Dates
150‑316‑0334
Withholding Tax Payment Requirements for Agricultural Employers
150‑316‑0336
Employee’s Rights
150‑316‑0345
Requirement to use Electronic Funds Transfer
150‑316‑0347
Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
150‑316‑0355
Withholding: Payment and Reports
150‑316‑0357
Waiver of Termination Reports
150‑316‑0359
Withholding: Annual Report by Employer
150‑316‑0361
Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
150‑316‑0370
Liability for Unpaid Withholdings
150‑316‑0372
Officer Liability: Joint Determination of Liability Conference
150‑316‑0380
Withholding Penalties
150‑316‑0385
Nonresident Alternate Filing
150‑316‑0390
Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
150‑316‑0395
Tax Treatment of Unincorporated Organization
150‑316‑0400
Resident and Nonresident Estates and Trusts
150‑316‑0402
Oregon Qualified Trust Tax Return
150‑316‑0410
Fiduciary Adjustment
150‑316‑0415
Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
150‑316‑0420
Taxable Income of Nonresident Estate or Trust
150‑316‑0425
Oregon Multiple Funeral Trust Tax Return
150‑316‑0427
Persons Required to Make Returns
150‑316‑0435
Petitioning Department to Equally Split Joint Liability
150‑316‑0440
Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
150‑316‑0445
Liability of Fiduciaries
150‑316‑0450
Decedent’s Estate: Request for a Final Tax Determination
150‑316‑0452
Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income
150‑316‑0465
Estimated Tax
150‑316‑0470
Allocation of Joint Estimated Tax Payments
150‑316‑0475
Estimated Tax: Farmer’s and Fisher’s
150‑316‑0480
Estimated Tax: Application of Prior Year Overpayment (Refund)
150‑316‑0485
Tax Used to Compute Underpayment of Estimated Tax
150‑316‑0487
Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
150‑316‑0489
Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
150‑316‑0491
Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
150‑316‑0493
Required Installments for Estimated Tax
150‑316‑0495
Estimated Tax: Joint Return to Single or Separate Return
150‑316‑0497
Estimated Tax: Single or Separate Returns to Joint Return
150‑316‑0505
Oregon Lottery Winnings and Losses
150‑316‑0507
Modification of Federal Taxable Income: Interest and Dividends
150‑316‑0509
U.S. Government Obligations
150‑316‑0511
Addition for Original Issue Discount (OID)
150‑316‑0513
Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
150‑316‑0515
Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
150‑316‑0519
Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
150‑316‑0525
U.S. Government Interest in Retirement Accounts
150‑316‑0530
Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
150‑316‑0535
Federal Tax Deduction: Accrual Method of Accounting Required
150‑316‑0537
Adjustment of Federal Tax Liability
150‑316‑0545
Election to Include Child’s Unearned Income — Addition Required
150‑316‑0550
Special Oregon Medical Subtraction
150‑316‑0555
Modification of Federal Taxable Income: Itemized vs. Standard Deduction
150‑316‑0557
Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
150‑316‑0559
Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
150‑316‑0565
Basis of Depreciable Assets Moved into Oregon
150‑316‑0567
Property Subject to Accelerated Cost Recovery System
150‑316‑0569
Adjustment to Income for Basis Differences
150‑316‑0575
Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
150‑316‑0580
Definition for Severely Disabled Exemption
150‑316‑0585
Exemption for Blind and Severely Disabled
150‑316‑0590
Substantiation for Permanently Severely Disabled
150‑316‑0595
Exempt Income of Native Americans
150‑316‑0600
Oregon Investment Advantage Apportionable Income Exemption
150‑316‑0605
Military Pay Subtraction
150‑316‑0607
First-time Home Buyer Savings Account
150‑316‑0610
Road Construction Worker’s Travel Expenses
150‑316‑0615
Substantiation Required for Construction Worker and Loggers Expenses
150‑316‑0625
(Miscellaneous) Valuation of Forest Land or “Farm Use” Land for Oregon Inheritance Tax Purposes
150‑316‑0630
Scholarship Awards used for Housing Expenses
150‑316‑0635
Subtraction for Land Contributed to Educational Institutions
150‑316‑0640
Subtraction for Qualified Investment of Severance Pay
150‑316‑0650
Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
150‑316‑0652
Frivolous Return Penalty