Married Persons Filing Separate Returns Form December 2001 (Page 2 of 4) in pdf

1. Write your Social Security number in the heading of the return. Don't write your spouse's

Social Security number in the heading. Write your spouse's Social Security number in the

space after the "married filing separately" box. Write "MFS for Oregon Only" in the center at

the top of the form. Use blue or black ink.

2. You must use the "married filing separately" filing status. You may not file as head of

household.

3. Report your share of federal adjusted gross income (AGI) subject to Oregon tax. Also report

your share of any Oregon additions or subtractions.

4. Your federal tax subtraction is figured differently than other subtractions. Each spouse can

deduct a portion of his or her joint federal tax liability.

a. First, figure your percentage of federal AGI.

Your share of federal AGI

_________________________

Your percentage

Joint federal AGI

(not to exceed 100%)

b. Then multiply your percentage by your total joint federal tax liability (after credits). This is

the amount you owe the IRS before estimated tax and withholding are subtracted.

You can't deduct more than $1,500 as your share of federal tax.

5. Claim either:

a. Your net Oregon itemized deductions multiplied by your percentage (net Oregon itemized

deductions are figured using the following schedule):

(1) Total federal itemized deductions

from federal Schedule A

________

(2) Less Oregon income tax

deducted on Schedule A

– ________

(Are you claiming a credit for income taxes paid to another state? If so, include the other

state's tax liability or the tax claimed as an itemized deduction, whichever is less, on line 2.)

(3) Equals Oregon itemized deductions

= ________

b. Your Oregon standard deduction, $1,500. If you are age 65 or older, add $1,000. If you are

blind, add $1,000.

Note: You don't have to itemize deductions on your federal return to itemize on your Oregon

return. However, if either spouse itemizes deductions, the other spouse must also itemize

deductions. You may itemize separately if you can clearly determine each spouse's deductions.

6. Claim exemptions for yourself and any dependents allowed on your federal return. You can't

claim an exemption for the same dependent claimed on your spouse's return. Multiply your

number of exemptions by the amount allowed per exemption. If you file Form 40N or 40P,

Married Persons Filing Separate Returns Form December 2001 Page 2