For the Oregon tax year 2025, taxpayers may need to make specific additions to their federal adjusted gross income (AGI) when calculating Oregon taxable income. These additions are required to align Oregon’s tax rules with federal law or to account for certain deductions or credits that Oregon does not allow.
Common Oregon Additions
- 103 - Claim of right income repayments (Full-year filers only)
- 109 - Federal income tax refunds (Full-year filers only)
- 116 - Net operating loss—non-Oregon source
- 117 - Oregon higher education savings plan subtraction nonqualified
- 119 - Partnership and S corporation modifications for Oregon
- 133 - Fiduciary adjustment from Oregon estates and trusts
- 134 - Gambling losses claimed as an itemized deduction (Full-year filers only)
- 136 - Refund of Oregon-only itemized deductions from a prior year
- 139 - Lump-sum distribution from a qualified retirement plan
- 163 - WFHDC medical expenses (Full-year filers only)
Source:
Publication OR-CODES: Numeric Codes for Oregon Adjustments, Additions, Subtractions, Modifications, and Credits (2025)
Disclaimer: Always verify with the most current Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.