OAR 150-316: Personal Income Tax General Provisions

145 rules in Division 316, Chapter 150 (Department of Revenue).

  1. OAR 150-316-0006: Application of Capital Losses and Capital Loss Carryforwards
  2. OAR 150-316-0007: Policy — Application of Various Provisions of the Federal Internal Revenue Code
  3. OAR 150-316-0009: Policy — Application of Various Provisions of Tax Law to Domestic Partners
  4. OAR 150-316-0015: Adoption of Federal Law
  5. OAR 150-316-0020: Tax Reform Act of 1984 Adjustments
  6. OAR 150-316-0025: Definition: “Resident”
  7. OAR 150-316-0027: Status of Individuals in a Foreign Country
  8. OAR 150-316-0035: Oregon Net Operating Losses — Treatment After 1984
  9. OAR 150-316-0040: Administrative and Judicial Interpretations
  10. OAR 150-316-0043: Qualified Business Income Reduced Tax Rate (QBIRTR)
  11. OAR 150-316-0045: Taxable Income of Nonresidents and Part-year Residents
  12. OAR 150-316-0050: Farm Capital Gain
  13. OAR 150-316-0055: Transitional Provision to Prevent Doubling Income or Deductions
  14. OAR 150-316-0060: Taxable Income of Resident
  15. OAR 150-316-0065: Social Security and Railroad Retirement Benefits Eligible for Subtraction
  16. OAR 150-316-0080: Credit for Income Taxes Paid to Another State
  17. OAR 150-316-0082: Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity
  18. OAR 150-316-0084: Credit for Income Taxes Paid to Another State — Computation
  19. OAR 150-316-0086: Credit for Income Taxes Paid to Other States — Proof Required and Procedure for Obtaining the Credit
  20. OAR 150-316-0088: Addition of Taxes Paid to Another State Claimed as an Itemized Deduction
  21. OAR 150-316-0090: Credit for Duplicative State Taxation Relating to Different Years
  22. OAR 150-316-0115: Disabled Child Exemption Credit
  23. OAR 150-316-0120: Credit for Political Contributions
  24. OAR 150-316-0125: Credit for the Gain on the Sale of a Residence Taxed by Another State
  25. OAR 150-316-0130: Credit for Installation of Alternative Energy Devices
  26. OAR 150-316-0135: Proration of Income and Deductions for Nonresidents and Part-Year Residents
  27. OAR 150-316-0136: Nonresident Deductions Limited to Oregon Sources
  28. OAR 150-316-0145: Proration for Pass-through Entity Income of Part Year Oregon Residents
  29. OAR 150-316-0150: Separate or Joint Federal Returns for Spouses in a Marriage
  30. OAR 150-316-0155: Nonresident Partners: Guaranteed Payments
  31. OAR 150-316-0157: Nonresident Partners: Other Methods of Allocation and Apportionment
  32. OAR 150-316-0165: Gross Income of Nonresidents; Personal Services
  33. OAR 150-316-0167: Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries
  34. OAR 150-316-0169: Gross Income of Nonresidents; Apportionable Income
  35. OAR 150-316-0171: Gross Income of Nonresidents; Other Income and Sale of Property
  36. OAR 150-316-0173: Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers
  37. OAR 150-316-0175: Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes
  38. OAR 150-316-0179: Student Loan Interest Deduction — for Part-Year and Nonresidents
  39. OAR 150-316-0181: Moving Expense Deduction — for Part-year and Nonresidents
  40. OAR 150-316-0183: Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources
  41. OAR 150-316-0185: Gross Income of Nonresidents: Waterway Workers
  42. OAR 150-316-0195: Alimony Deduction — for Part-Year and Nonresidents
  43. OAR 150-316-0197: Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts
  44. OAR 150-316-0205: Credit for Taxes Paid to State of Residence
  45. OAR 150-316-0225: Retirement Income Credit
  46. OAR 150-316-0230: Subtraction for Previously Taxed Contributions
  47. OAR 150-316-0234: “Withholding Statement” and “Exemption Certificate”
  48. OAR 150-316-0235: Withholding: Basis of Amount Withheld
  49. OAR 150-316-0237: Employees Exempt from Withholding
  50. OAR 150-316-0239: Withholding on Fringe Benefits
  51. OAR 150-316-0241: Independent Contractor Definition
  52. OAR 150-316-0243: Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld
  53. OAR 150-316-0250: Bonding Requirements for Delinquent Withholding Employers
  54. OAR 150-316-0255: Withholding by Employers
  55. OAR 150-316-0257: Employer’s Election of Method of Computing Withholding
  56. OAR 150-316-0265: Withholding Payments: Cash Basis
  57. OAR 150-316-0267: Additional Time to File Reports
  58. OAR 150-316-0275: Treatment of Payroll Based Program Overpayments
  59. OAR 150-316-0282: Exemptions for Military Personnel
  60. OAR 150-316-0284: Penalty
  61. OAR 150-316-0290: Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates
  62. OAR 150-316-0295: Credit for Tax Withheld
  63. OAR 150-316-0297: Where Taxpayer Reports on Fiscal Year Basis
  64. OAR 150-316-0305: Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
  65. OAR 150-316-0307: Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
  66. OAR 150-316-0315: Alternative Withholding Payment Method for Employers to Avoid Undue Burden
  67. OAR 150-316-0320: Voluntary Withholding for Retired Members of the Uniformed Services
  68. OAR 150-316-0325: Voluntary Withholding for Civil Service Annuitants
  69. OAR 150-316-0330: Semiannual Reports and Payments
  70. OAR 150-316-0332: Withholding: Payment Due Dates
  71. OAR 150-316-0334: Withholding Tax Payment Requirements for Agricultural Employers
  72. OAR 150-316-0336: Employee’s Rights
  73. OAR 150-316-0345: Requirement to use Electronic Funds Transfer
  74. OAR 150-316-0347: Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.
  75. OAR 150-316-0355: Withholding: Payment and Reports
  76. OAR 150-316-0357: Waiver of Termination Reports
  77. OAR 150-316-0359: Withholding: Annual Report by Employer
  78. OAR 150-316-0361: Combined Reports and Statewide Transit Tax Reports: Agricultural Employers
  79. OAR 150-316-0370: Liability for Unpaid Withholdings
  80. OAR 150-316-0372: Officer Liability: Joint Determination of Liability Conference
  81. OAR 150-316-0380: Withholding Penalties
  82. OAR 150-316-0385: Nonresident Alternate Filing
  83. OAR 150-316-0390: Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return
  84. OAR 150-316-0395: Tax Treatment of Unincorporated Organization
  85. OAR 150-316-0400: Resident and Nonresident Estates and Trusts
  86. OAR 150-316-0402: Oregon Qualified Trust Tax Return
  87. OAR 150-316-0410: Fiduciary Adjustment
  88. OAR 150-316-0415: Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
  89. OAR 150-316-0420: Taxable Income of Nonresident Estate or Trust
  90. OAR 150-316-0425: Oregon Multiple Funeral Trust Tax Return
  91. OAR 150-316-0427: Persons Required to Make Returns
  92. OAR 150-316-0435: Petitioning Department to Equally Split Joint Liability
  93. OAR 150-316-0440: Innocent Spouse, Separation of Liability, and Equitable Relief Provisions
  94. OAR 150-316-0445: Liability of Fiduciaries
  95. OAR 150-316-0450: Decedent’s Estate: Request for a Final Tax Determination
  96. OAR 150-316-0452: Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income
  97. OAR 150-316-0465: Estimated Tax
  98. OAR 150-316-0470: Allocation of Joint Estimated Tax Payments
  99. OAR 150-316-0475: Estimated Tax: Farmer’s and Fisher’s
  100. OAR 150-316-0480: Estimated Tax: Application of Prior Year Overpayment (Refund)
  101. OAR 150-316-0485: Tax Used to Compute Underpayment of Estimated Tax
  102. OAR 150-316-0487: Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances
  103. OAR 150-316-0489: Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause
  104. OAR 150-316-0491: Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents
  105. OAR 150-316-0493: Required Installments for Estimated Tax
  106. OAR 150-316-0495: Estimated Tax: Joint Return to Single or Separate Return
  107. OAR 150-316-0497: Estimated Tax: Single or Separate Returns to Joint Return
  108. OAR 150-316-0505: Oregon Lottery Winnings and Losses
  109. OAR 150-316-0507: Modification of Federal Taxable Income: Interest and Dividends
  110. OAR 150-316-0509: U.S. Government Obligations
  111. OAR 150-316-0511: Addition for Original Issue Discount (OID)
  112. OAR 150-316-0513: Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
  113. OAR 150-316-0515: Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
  114. OAR 150-316-0519: Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)
  115. OAR 150-316-0525: U.S. Government Interest in Retirement Accounts
  116. OAR 150-316-0530: Pool of Assets that Qualify to Pay State Exempt-Interest Dividends
  117. OAR 150-316-0535: Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
  118. OAR 150-316-0537: Adjustment of Federal Tax Liability
  119. OAR 150-316-0545: Election to Include Child’s Unearned Income — Addition Required
  120. OAR 150-316-0550: Special Oregon Medical Subtraction
  121. OAR 150-316-0555: Modification of Federal Taxable Income: Itemized vs. Standard Deduction
  122. OAR 150-316-0557: Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
  123. OAR 150-316-0559: Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity
  124. OAR 150-316-0565: Basis of Depreciable Assets Moved into Oregon
  125. OAR 150-316-0567: Property Subject to Accelerated Cost Recovery System
  126. OAR 150-316-0569: Adjustment to Income for Basis Differences
  127. OAR 150-316-0575: Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
  128. OAR 150-316-0580: Definition for Severely Disabled Exemption
  129. OAR 150-316-0585: Exemption for Blind and Severely Disabled
  130. OAR 150-316-0590: Substantiation for Permanently Severely Disabled
  131. OAR 150-316-0595: Exempt Income of Native Americans
  132. OAR 150-316-0600: Oregon Investment Advantage Apportionable Income Exemption
  133. OAR 150-316-0605: Military Pay Subtraction
  134. OAR 150-316-0607: First-time Home Buyer Savings Account
  135. OAR 150-316-0608: First-time Home Buyer Savings Account – Cost-of-Living Adjustment
  136. OAR 150-316-0610: Road Construction Worker’s Travel Expenses
  137. OAR 150-316-0615: Substantiation Required for Construction Worker and Loggers Expenses
  138. OAR 150-316-0625: (Miscellaneous) Valuation of Forest Land or “Farm Use” Land for Oregon Inheritance Tax Purposes
  139. OAR 150-316-0630: Scholarship Awards used for Housing Expenses
  140. OAR 150-316-0635: Subtraction for Land Contributed to Educational Institutions
  141. OAR 150-316-0650: Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
  142. OAR 150-316-0652: Frivolous Return Penalty
  143. OAR 150-316-0662: Voluntary Self-Identification of Race and Ethnicity: Use of Tax Return and Account Information
  144. OAR 150-316-0663: Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures for Filing Schedule
  145. OAR 150-316-0664: Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures on Use and Security of Data