Instructions For 2005 Form Fia-40 - Farm Income Averaging Page 4
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4of $2,300 which was the portion of the 2003 NOL that was
John enters -0- on line 13 of the worksheet because he
does not have an NOL for 2004 and did not have any
re main ing to be carried forward from tax year 2002. John
remaining NOLD to carryforward. John’s $2,300 NOLD
does not have an NOL for tax year 2004. John enters a nega-
for 2004 was re duced to -0- because it did not exceed his
tive $1,750 on line 11 of the 2004 worksheet.
federal AGI as modified for the capital loss deduction,
John had a $3,000 net capital loss deduction on Sched ule
the net op er at ing loss, and the standard or recomputed
D, line 21, a $7,000 loss on Schedule D, line 16, and a $5,000
item ized de duc tions. John adds lines 12 and 13 and enters
cap i tal loss carryover to 2004 (his 2003 capital loss carryover
$1,000 on line 14 of the worksheet. John adds lines 11 and
to 2004 was $5,000, not $4,000, because his fed er al tax able
14 and enters the result, a negative $750, on line 15 of the
income before exemptions was a neg a tive $1,000). John
worksheet and on 2005 Form FIA-40, line 13. This fig ure
adds the $3,000 from Schedule D, line 21, and the $5,000
rep re sents John’s re com put ed Or e gon tax able in come for
carryover. He reduces the result by the $7,000 loss on his
tax year 2004.
Schedule D, line 16, and enters $1,000 on line 12 of the 2004
worksheet.
Taxpayer assistance
Telephone
Salem ................................................................ 503-378-4988
Internet
Toll-free from Oregon prefix........................1-800-356-4222
Call one of the numbers above to:
• Download forms and publications
• Check on the status of your 2005
• Get up-to-date tax information
personal income tax refund
• E-mail: questions.dor@state.or.us
(beginning February 1).
This e-mail address is not secure and con-
• Order tax forms.
fidentiality cannot be ensured. General tax
• Hear recorded tax information.
and policy questions only.
For help from Tax Services, call one of the numbers above:
Correspondence
Monday, Tuesday, Thursday, Friday.................. 7:30 a.m.–5:10 p.m.
Wednesday ............................................................10:00 a.m.–5:10 p.m.
Write to: Oregon Department of Revenue, 955
Closed on holidays.
Cen ter St NE, Sa lem OR 97301-2555. Include
April 3–April 17, Monday–Friday...................... 7:00 a.m.–8:00 p.m.
your So cial Se cu ri ty num ber and a day time
Saturday, April 15................................................... 9:00 a.m.–4:00 p.m.
tele phone num ber for fast er service.
Wait times may vary.
Asistencia en español:
Field offices
Salem ................................................................ 503-945-8618
Gratis de prefi jo de Oregon........................1-800-356-4222
Get forms and assistance at these offices. Don’t send your
re turn to these ad dress es.
TTY (hearing or speech impaired; machine only):
Salem ................................................................ 503-945-8617
Bend 951 SW Simpson Avenue, Suite 100
Toll-free from Oregon prefi x ......................1-800-886-7204
Eugene 1600 Valley River Drive, Suite 310
Americans with Disabilities Act (ADA): Call one of the help
Gresham 1550 NW Eastman Parkway, Suite 220
numbers for information in alternative formats
Medford 24 W 6th Street
Newport 119 NE 4th Street, Suite 4
To get forms
North Bend 3030 Broadway
Pendleton 700 SE Emigrant, Suite 310
Income tax booklets are available at many post of fic es,
Portland 800 NE Oregon Street, Suite 505
banks, and libraries. For booklets and other forms and
Salem Revenue Building, 955 Center Street NE, Room 135
publications, you can also access our Web site, order by
telephone, or write to: Forms, Or e gon Department of
Salem 4275 Commercial Street SE, Suite 180
Revenue, PO Box 14999, Salem OR 97309-0990.
Tualatin 6405 SW Rosewood Street, Suite A
150-101-160 (Rev. 12-05)
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