Oregon Administrative Code

150-314-0520 Pass-through Entity Withholding Requirements (1) Withholding requirement. A pass-through entity with Oregon-source distributive income and one or more nonresident owners that have no other Oregon-source income, is required to withhold tax on behalf of the owner unles…

150-314-0521 Pass-through entity elective tax: Estimated tax; interest on underpayment of estimated tax; waiver of underpayment interest for individual members. (1) Definitions. (a) “PTE-E tax” means the pass-through entity elective tax that may be paid by an electing pass-throug…

150-314-0522 Pass-through entity elective tax: Electing entities using a fiscal year; when addition and credit claimed by member. (1) The pass-through entity elective tax (PTE-E tax) program is available on a calendar-year basis for tax years beginning on or after January 1, 2022…

150-314-0525 Exceptions to Pass-through Entity Withholding Requirements (1) A pass-through entity may be required to withhold tax on behalf of an owner unless the owner makes an election as described in OAR 150-314-0515 or meets an exception described in this rule. (2) A pass-thr…

150-314-0530 Divulging Particulars of Returns and Reports Prohibited (1) This section applies generally to deputies, agents, officers, or other employees of the Department of Revenue. Disclosure of information from a taxpayer’s filed return or report to a third person is prohibit…

150-314-0535 Information That May Be Furnished (1) Definitions. For purposes of ORS 314.840 and this rule: (a) "Taxpayer," includes: (A) The executor or personal representative of a decedent's estate or a person who is appointed or authorized by law to pay the taxes of a decedent…

150-314-0540 Rewards for Information The Department, under the secrecy clause, ORS 314.835, cannot reveal to an informer whether or not the information offered is useful to the Department, and the Department can make no payment of an award until the additional tax recovered by vi…

150-314-0545 Combat Zone Benefits The rule under OAR 150-316-0605 shall be followed. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.870 History: Renumbered from 150-314.870, REV 34-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1992, f. 12-29-92, cert. ef. 12…

150-314-0733 Partnership Pays Election After Federal Centralized Partnership Audit Adjustments (1) An audited partnership may elect to pay at the partnership level under ORS 314.733(4). The election to have the partnership report adjustments and pay tax is irrevocable after the d…

150-315-0005 Tax credit uniformity transfer provisions (1) Tax credits may be transferred only by the entity or individual that received the original certification. Example 1: Slabs is an S corporation with two owners, John and Matt who each own 50%. Slabs is the recipient of the…

150-315-0010 Claim of Right Credit (1) Credit qualifications. If you repaid income that was taxed in a prior year, you may be eligible for a credit on your Oregon return. This rule applies to repayments made on or after January 1, 2013 that are claimed on returns filed after the …

150-315-0012 Qualified Reforestation Costs (1) For credits first claimed in tax years beginning on or after January 1, 2001, a credit is allowed in an amount equal to 50 percent of reforestation project costs paid or incurred to reforest underproductive Oregon forest lands. Quali…

150-315-0014 Procedure for Claiming the Reforestation Credit (1) The Oregon Department of Revenue will accept the preliminary certificate issued by the Department of Forestry as evidence of completion of the project. In addition to the preliminary certificate, the taxpayer shall …

150-315-0016 Change of Ownership If there is a change of ownership between when the project is completed and when the forest is established, only the initial owner (investor) will qualify for the total credit. If the forest is not established, the initial owner must repay the ini…

150-315-0018 Reforestation Credit: Reasons Beyond the Taxpayer’s Control For purposes of reforestation credit, the Department of Revenue adopts the definition of "reasons beyond the taxpayer's control" defined in Department of Forestry rule OAR 629-23-420 filed 8-1-08 and certifi…

150-315-0040 Fish Screening Device Credit; Substantiation (1) The fish screening device credit can be claimed for devices installed in tax years beginning on or after January 1, 1990. (2) Upon request of the department, the taxpayer shall provide a copy of the final certificate i…

150-315-0050 Transfer of Biomass Credit (1) As provided by ORS 315.053, a person that has obtained a tax credit under ORS 315.141 may transfer the credit to: (a) A C corporation; (b) An S corporation; or (c) A personal income taxpayer. (2) Transfers. The value of the credit earne…

150-315-0060 Crop Gleaning Credit: Information Required (1) In addition to the items listed under ORS 315.156(2), the form may require: (a) The social security number, federal employer identification number, or phone number of the grower; (b) Name and address to identify the glea…

150-315-0065 Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture (1) If an unqualified withdrawal under ORS 315.653(1) is made from a 529 or ABLE account, the taxpayer who received tax benefit of the contribution must forfeit that…

150-315-0070 Agriculture Workforce Housing Credit (1) General Information. (a) A credit is available to taxpayers who construct, install, or rehabilitate housing for agricultural workers and their immediate families. (b) The credit is available for agriculture workforce housing p…

150-315-0071 Appeal from a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit. (1) An employer that applied for the Agricultural Employer Overtime Tax Credit may appeal to the department if the department denies or adjusts the application su…

150-315-0072 Agricultural Employer Overtime Tax Credit Full-Time Equivalency (FTE) Calculation (1) Definitions. For purposes of this rule: (a) Eligible employer. A producer of crops, animals, or aquaculture that employs agricultural workers directly, or indirectly through contrac…

150-315-0073 Filing and Corrections of Agricultural Employer Overtime Credit Application. (1) Agricultural employer overtime tax credit applications must be submitted electronically with the department. (2) Corrections. (a) An applicant may correct information submitted to the de…

150-315-0100 Child Care Division Contribution Credit The form required by this section should not be attached to the tax return, but kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed …

150-315-0110 Scholarship Tax Credit The form required by this section should not be attached to the tax return, but must be kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under thi…

150-315-0121 Working Family Household and Dependent Care Credit (1) As used in this rule, references to the Internal Revenue Code (IRC) mean the IRC as in effect on the date specified in ORS 315.004. (2) Definitions for the purposes of ORS 315.264 and this rule: (a) “Employment-r…

150-315-0125 Working Family Household and Dependent Care Penalty (1) Definitions. For the purposes of this rule and ORS 315.264, “knowingly” means the individual claimed, attempted to claim, or assisted someone else in claiming the credit for an ineligible amount, acting with awa…

150-315-0140 Pollution Control Facilities: Types of Facilities Eligible for Certification (1) Tax relief provisions to encourage the construction of pollution control facilities were first enacted by the 1967 legislature, and were substantially amended in subsequent legislative s…

150-315-0142 Pollution Control Facilities: Information to be Furnished Upon Request Upon request of the department, each taxpayer claiming a pollution control facility tax credit shall provide a statement containing the following information for each facility: (1) The certificate…

150-315-0144 Pollution Control Facilities: Computation of Credit (1) Definitions. For purposes of ORS 315.304 and this rule: (a) “Certified cost” means that portion of total costs that the Environment Quality Commission (EQC) determines is allocable to a pollution control facilit…

150-315-0146 Pollution Control Facilities: To Whom Is Credit Allowable (1) With the exception of a facility used for resource recovery certified on or after November 1, 1981, and pulp, paper and paperboard facilities discussed in paragraph (2), the credit is allowable only to the…

150-315-0148 Pollution Control Facilities: Years in Which Credit May Be Claimed The credit may be claimed beginning in the tax year in which the facility is certified but not beyond the 10-year certification period provided in ORS 468.170(7), except as to the carry-forward credit…

150-315-0150 Pollution Control Facilities: Transfer of Facilities (1) A transferee of a facility previously certified and for which tax credits had been allowed in the hands of the transferor shall, in addition to the information required under OAR 150-315-0142, include in the st…

150-315-0152 Pollution Control Facilities: Tax Credit Carry Forward (1) The amount of pollution control facility tax credit that may be carried forward to a succeeding tax year is the sum of credits that exceed the tax liability, after other credits, for all prior tax years that …

150-315-0154 Pollution Control Facilities: Adjustment of Basis When computing adjusted basis for a facility certified in a tax year beginning before January 1, 1977, original basis is reduced by the amount of depreciation that was not deducted due to claiming the credit and by th…

150-315-0170 Business Energy Tax Credit: Transfer of Facilities (1)(a) When a facility is sold, the seller may claim a credit for the year of sale prorated to the portion of the tax year that the seller owned and operated the facility. The buyer also may claim a credit for the ye…

150-315-0180 Oregon Tax Credit Auctions (1) Definitions. (a) “Tax Credit” means the credit authorized by ORS 315.514 and ORS 315.643. (b) “Qualified Bid” means a bid that is eligible for consideration in the tax credit auction because it meets all applicable statutory requirement…

150-315-0181 Oregon Kids Credit: Calculation of losses to be added back. (1) For the purpose of calculating the modified adjusted gross income for the Oregon Kids Credit, each type of loss shall be considered individually. To determine individual losses, combine all income or los…

150-315-0195 Research Conducted by Semiconductor Company Tax Credit (1) The semiconductor company research and development tax credit applies to tax years beginning on or after January 1, 2024, and to tax years that are deemed to begin on or after January 1, 2024, pursuant to Tre…

150-316-0006 Application of Capital Losses and Capital Loss Carryforwards (1) Part-year resident and nonresident returns. (a) A nonresident is allowed a capital loss or capital loss carryforward on the Oregon return when attributable to Oregon sources. (b) A part-year resident is…

150-316-0007 Policy — Application of Various Provisions of the Federal Internal Revenue Code The policy of the State of Oregon is to follow the Internal Revenue Code as closely as possible relating to the computation of taxable income of individuals. Other areas, such as tax cred…

150-316-0009 Policy — Application of Various Provisions of Tax Law to Domestic Partners (1) As used in this rule: (a) "Domestic partner" means a “partner” as that term is defined in ORS 106.310. (b) "Fringe benefits" means employee benefits provided to an employee's domestic part…

150-316-0015 Adoption of Federal Law With the adoption of the Personal Income Tax Act of 1969, Oregon personal income tax law was tied to the Federal Internal Revenue Code of 1954 with certain modifications. However, there have been periods during which Oregon law did not automat…

150-316-0020 Tax Reform Act of 1984 Adjustments (1) Any adjustments to a taxpayer’s 1984 Oregon taxable income due to modifications required under ORS 316.021 shall be made using either of the following methods: (a) The taxpayer may amend the 1984 Oregon tax return and include su…

150-316-0025 Definition: “Resident” (1) For purposes of ORS 316.027(1): (a) “Domicile” means the place an individual considers to be the individual’s true, fixed, permanent home. Domicile is the place a person intends to return to after an absence. A person can only have one domi…

150-316-0027 Status of Individuals in a Foreign Country (1) General. For purposes of ORS Chapter 316, a nonresident includes a person who is a foreign nonresident as defined by this rule. (2) “Foreign nonresident” means: (a) An individual who is a “qualified individual” under Int…

150-316-0035 Oregon Net Operating Losses — Treatment After 1984 (1) Applicability of this rule. This rule applies to the computation of a net operating loss (NOL) occurring in loss years beginning after December 31, 1984; and a net operating loss deduction (NOLD) allowed or allow…

150-316-0040 Administrative and Judicial Interpretations As used in ORS 316.032(2) “administrative and judicial interpretations of the federal income tax law” include interpretive regulations promulgated by the Secretary of the Treasury, Revenue Rulings and Revenue Procedures iss…

150-316-0043 Qualified Business Income Reduced Tax Rate (QBIRTR) (1) Definitions. For purposes of ORS 316.043 and this rule: (a) “Employee” means an individual in the service of another under any contract of hire, express or implied, oral or written, where the person for whom the…

150-316-0045 Taxable Income of Nonresidents and Part-year Residents (1) The taxable income of a nonresident is the taxpayer's federal taxable income from Oregon sources as defined in ORS 316.127, with the modifications provided in ORS Chapter 316 and other Oregon laws as they rel…