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Tax Library
OR
Oregon Administrative Rules
Chapter 150
Division 316

Personal Income Tax General Provisions

Division 316 - Personal Income Tax General ProvisionsDivision 316 - Personal Income Tax General Provisions

Division 315 - Personal Income Tax Credits Division 317 - Corporation Excise Tax Act of 1929: Rules and General Provisions

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 150-316-0136 - Nonresident Deductions Limited to Oregon Sources 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; Personal Services 150-316-0167 - Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries 150-316-0169 - Gross Income of Nonresidents; Apportionable Income 150-316-0171 - Gross Income of Nonresidents; Other Income and Sale of Property 150-316-0173 - Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers 150-316-0175 - Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes 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; Retirement Income Derived From Oregon Sources 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 Statements or Exemption 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; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included 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 150-316-0608 - First-time Home Buyer Savings Account – Cost-of-living Adjustment 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 150-316-0650 - Waiver of Frivolous Return Penalty Imposed Under Ors 316.992 150-316-0652 - Frivolous Return Penalty 150-316-0662 - Voluntary Self-identification of Race and Ethnicity: Use of Tax Return and Account Information 150-316-0663 - Voluntary Self-identification of Race and Ethnicity; Policies and Procedures for Filing Schedule 150-316-0664 - Voluntary Self-identification of Race and Ethnicity; Policies and Procedures on Use and Security of Data

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