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us-or/regulation/chapter-150/division-316 — Division 316. PERSONAL INCOME TAX GENERAL PROVISIONS · Axiom
Axiom
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Oregon
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Regulations
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Chapter 150
Division 316. PERSONAL INCOME TAX GENERAL PROVISIONS
Application of Capital Losses and Capital Loss Carryforwards
Policy — Application of Various Provisions of the Federal Internal Revenue Code
Policy — Application of Various Provisions of Tax Law to Domestic Partners
Adoption of Federal Law
Tax Reform Act of 1984 Adjustments
Definition: “Resident”
Status of Individuals in a Foreign Country
Oregon Net Operating Losses — Treatment After 1984
Administrative and Judicial Interpretations
Qualified Business Income Reduced Tax Rate (QBIRTR)
Taxable Income of Nonresidents and Part-year Residents
Farm Capital Gain
Transitional Provision to Prevent Doubling Income or Deductions
Taxable Income of Resident
Social Security and Railroad Retirement Benefits Eligible for Subtraction
Credit for Income Taxes Paid to Another State
Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
Credit for Income Taxes Paid to Another State — Computation
Credit for Income Taxes Paid to Other States — Proof Required and Procedure for Obtaining the Credit
Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
Credit for Duplicative State Taxation Relating to Different Years
Disabled Child Exemption Credit
Credit for Political Contributions
Credit for the Gain on the Sale of a Residence Taxed by Another State
Credit for Installation of Alternative Energy Devices
Proration of Income and Deductions for Nonresidents and Part-Year Residents
Nonresident Deductions Limited to Oregon Sources
Proration for Pass-through Entity Income of Part Year Oregon Residents
Separate or Joint Federal Returns for Spouses in a Marriage
Nonresident Partners: Guaranteed Payments
Nonresident Partners: Other Methods of Allocation and Apportionment
Gross Income of Nonresidents; Personal Services
Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries
Gross Income of Nonresidents; Apportionable Income
Gross Income of Nonresidents; Other Income and Sale of Property
Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers
Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes
Student Loan Interest Deduction — for Part-Year and Nonresidents
Moving Expense Deduction — for Part-year and Nonresidents
Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources
Gross Income of Nonresidents: Waterway Workers
Alimony Deduction — for Part-Year and Nonresidents
Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
Credit for Taxes Paid to State of Residence
Retirement Income Credit
Subtraction for Previously Taxed Contributions
“Withholding Statement” and “Exemption Certificate”
Withholding: Basis of Amount Withheld
Employees Exempt from Withholding
Withholding on Fringe Benefits
Independent Contractor Definition
Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
Bonding Requirements for Delinquent Withholding Employers
Withholding by Employers
Employer’s Election of Method of Computing Withholding
Withholding Payments: Cash Basis
Additional Time to File Reports
Treatment of Payroll Based Program Overpayments
Exemptions for Military Personnel
Penalty
Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates
Credit for Tax Withheld
Where Taxpayer Reports on Fiscal Year Basis
Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
Alternative Withholding Payment Method for Employers to Avoid Undue Burden
Voluntary Withholding for Retired Members of the Uniformed Services
Voluntary Withholding for Civil Service Annuitants
Semiannual Reports and Payments
Withholding: Payment Due Dates
Withholding Tax Payment Requirements for Agricultural Employers
Employee’s Rights
Requirement to use Electronic Funds Transfer
Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
Withholding: Payment and Reports
Waiver of Termination Reports
Withholding: Annual Report by Employer
Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
Liability for Unpaid Withholdings
Officer Liability: Joint Determination of Liability Conference
Withholding Penalties
Nonresident Alternate Filing
Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
Tax Treatment of Unincorporated Organization
Resident and Nonresident Estates and Trusts
Oregon Qualified Trust Tax Return
Fiduciary Adjustment
Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
Taxable Income of Nonresident Estate or Trust
Oregon Multiple Funeral Trust Tax Return
Persons Required to Make Returns
Petitioning Department to Equally Split Joint Liability
Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
Liability of Fiduciaries
Decedent’s Estate: Request for a Final Tax Determination
Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income
Estimated Tax
Allocation of Joint Estimated Tax Payments
Estimated Tax: Farmer’s and Fisher’s
Estimated Tax: Application of Prior Year Overpayment (Refund)
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