Or. Admin. R. 150-316-0136 - Nonresident Deductions Limited to Oregon Sources

150-316-0136 - Nonresident Deductions Limited to Oregon Sources150-316-0136 - Nonresident Deductions Limited to Oregon Sources

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

150-316-0136
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.

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